Samantha Bowling, CPA, CGMA, managing partner of GWCPA, shares how her firm eliminated busy season, limited hours, and improved morale while still meeting client needs. She also explained how thoughtful use of AI can support advisory services, boost efficiency, and help small firms get "unstuck."

This episode of the JofA podcast was recorded at Digital CPA in National Harbor, Md., in December 2025.

What you'll learn from this episode:

• The steps Bowling's firm took to eliminate traditional busy season.
• How productivity and morale were affected by limiting hours and weekend work.
• The value the firm has found in "Foresight Fridays."
• Practical ways AI tools can speed tax research while managing regulatory concerns.
• How custom AI bots can support internal efficiency.
• Why clearer communication and accountability helped the firm solve problems it didn't know it had.

Sarah Ference, CPA, an author of the JofA's Professional Liability Spotlight column, returns to the JofA podcast to discuss recent column topics and the advice CPAs can gain from them. In particular, Ference details data security preparedness, the value of engagement letters for tax-compliance services, common audit claims and defenses, and more.

Editor's note: This episode is the JofA podcast's last until Jan. 8.

n October: Are You Prepared for the Cost of a Data Security Incident?

n November: Blocking and Tackling: Engagement Letters for Tax Compliance Services

n December: Common Audit Claims and Defenses

What you'll learn from this episode:

• Advice for CPA firms to guard against data security incidents.
• The ways engagement letters can prevent costly client disputes.
• The factors that often make audit claims the most expensive type of claims for firms.
• How to protect your firm when a client faces bankruptcy.

Melanie Lauridsen, the AICPA's vice president–Tax Policy & Advocacy, joined the JofA podcast on Tuesday from the Digital CPA Conference, offering context on the most recent government shutdown and on how a potential shutdown early in 2026 could affect IRS services.

The interview was conducted one day after the IRS released guidance for health savings accounts. Guidance related to H.R. 1, P.L. 119-21, the law commonly known as the One Big Beautiful Bill Act, was also part of the conversation.

In the Q&A, Lauridsen touched on the AICPA's areas of advocacy focus for the new year and why 2025 and 2026 are big tax years.

Resources:

n The October discussion with Lauridsen

n The January discussion with Lauridsen

What you'll learn from this episode:

• Lauridsen's analysis of IRS guidance on new tax provisions in H.R. 1.
• The impact of the 43-day government shutdown on IRS operations.
• Concerns about taxpayer service and staffing as the filing season approaches.
• AICPA advocacy priorities for the year ahead.