Raymon Lester, CPA

09/03/2026

https://www.linkedin.com/pulse/team-member-everyone-depends-may-hiding-your-biggest-problem-sonick-9lc8e?utm_source=share&utm_medium=member_ios&utm_campaign=share_via

There is a phrase I used to hear in a dental practice and take as a compliment: “We cannot run without her.” Now, when I hear it, I become concerned.

09/02/2026

💰 Is overtime really tax-free under the OBBBA?

Not exactly.

In this broadcast, I break down what “No Tax on Overtime” really means, including who qualifies, what portion of overtime may be deductible, and the new W-2 Box 12, Code TT reporting requirement.

Business owners—this is also an important payroll and reporting issue you need to understand.

📅 Want to discuss how the latest tax changes could affect your business? Schedule a call with me:

https://www.raymonlestercpa.com/calendar

09/01/2026

📊 Something I See Business Owners Miss…

One thing I see with some of my clients is that they’re working hard, bringing in revenue, paying bills, and keeping the business moving—but they’re not always taking the time to stop and review what the numbers are actually telling them.

As we start September and approach the end of the 3rd quarter, here’s my advice:

Don’t wait until tax season to find out how your business performed.

Take some time now to review:

✅ How does your revenue compare to this time last year?

✅ Are your expenses increasing faster than your revenue?

✅ Are you profitable but still struggling with cash flow?

✅ How much money is sitting in accounts receivable?

✅ Are there expenses that have slowly increased without you noticing?

✅ Based on your current results, are you on track to meet your goals for the year?

And one of the biggest things I see missed:

👉 Tax planning.

There are decisions you may be able to make before December 31 that could impact your tax liability. Finding out about them when your tax return is being prepared may be too late.

Your financial statements shouldn’t just tell you what happened.

They should help you decide what to do next.

That’s the difference between simply keeping the books and actually using your numbers to manage your business.

💬 Business owners: When was the last time you actually sat down and reviewed your financial statements?

08/31/2026

08/26/2026

📚 Always Learning. Always Improving. Always Serving.

Today and tomorrow, I’m attending the Georgia Society of CPAs Southeastern Accounting Show to earn CPE and continue expanding my knowledge as a CPA.

One thing I’ve learned throughout my career is that you never stop learning. Tax laws change. Accounting standards evolve. Technology changes. And the challenges business owners face continue to change as well.

My responsibility to my clients goes beyond simply knowing what I knew yesterday. It means continuing to learn, staying current, and finding better ways to help them make informed financial and business decisions.

I’m looking forward to bringing back new ideas, strategies, and knowledge that I can put to work for the businesses and organizations I serve.

Because continuing education isn’t just about maintaining a CPA license, it’s about becoming a better advisor for my clients.

Serving You With Integrity and Excellence.

08/24/2026

💰 Business Owners: Are You Paying More in Taxes Than You Need To?

One of the things I regularly tell business owners is this:

Always look for LEGAL ways to reduce your tax burden.

That doesn’t mean being aggressive or trying to hide income. It means understanding the tax rules and making sure you’re taking advantage of deductions that are legitimately available to you.

🚗 One deduction you may be overlooking involves your personal vehicle.

Do you use your personal vehicle to:

➡️ Visit clients or customers?
➡️ Travel between business locations?
➡️ Make bank deposits?
➡️ Pick up business supplies?
➡️ Attend business meetings or networking events?
➡️ Handle other business-related errands?

Those business miles may have tax value.

Depending on how your business is structured, a properly established reimbursement arrangement—such as an accountable plan for an S corporation or corporation—may allow the business to reimburse you for qualified business mileage while deducting the expense.

⚠️ But documentation matters.

You should maintain a contemporaneous mileage log showing the date, business purpose, destination, and business miles driven. Simply estimating your mileage at tax time isn’t the approach I recommend.

A few miles here and there may not seem like much, but over an entire year, they can add up.

Good tax planning isn’t just about preparing a tax return. It’s about knowing what opportunities to look for BEFORE the year is over.

Are you tracking the business miles you put on your personal vehicle?

👇 Yes or no? Let me know in the comments.

📅 Need help identifying tax-saving opportunities in your business?
Schedule a conversation with me and let’s discuss your accounting and tax needs.

Serving You with Integrity and Excellence.

08/21/2026

This week, I had a conversation with a dental practice owner about her accounting needs and where I could help.

She shared what she believed she needed, and as we talked, something became clear:

Because her practice is still relatively new, she doesn’t need every CFO-level service I offer — at least not yet.

Could I sell her those services anyway? Sure.

But that’s not how I believe you take care of a client.

So, I’m revising my proposal around what her practice actually needs right now — not around what generates the biggest check for me.

As her practice grows, her needs will change. And when the time comes for more advanced CFO-level support, we can have that conversation.

Good advisory work isn’t about selling clients everything you can. It’s about giving them what they need, when they need it.

Sometimes taking care of the client means telling them, “You don’t need to pay me for that yet.”

Do what’s right for the client. The rest will take care of itself.

Business owners and fellow advisors: Have you ever recommended less to a client because it was the right thing to do?

08/20/2026

🚨 BUSINESS OWNERS: Your Bank Balance Is NOT a Financial Statement!

I’ve seen business owners look at the money in their bank account and think:

“We’ve got plenty of cash. Business must be doing well.”

Not necessarily. 👀

You could have $100,000 sitting in the bank and still have a financial problem.

Why?

That $100,000 doesn’t tell you:

➡️ How much customers owe you
➡️ How much you owe vendors
➡️ What taxes are coming due
➡️ Whether your debt is increasing
➡️ Whether your profit margins are shrinking
➡️ Whether you’re actually generating enough cash to sustain the business

And here’s the big one…

Some of that $100,000 may already be spoken for. 😬

Your bank balance tells you how much cash you have TODAY.

Your financial statements and KPIs help tell you where your business is GOING.

There’s a BIG difference.

💬 Business owners, be honest: What’s the FIRST number you look at to determine how your business is doing?

Bank balance? Revenue? Profit? Cash flow?

Drop yours in the comments. 👇

08/19/2026

📊 Do You Know Your Practice’s EBITDA?

Revenue growth is great—but is your practice actually becoming more profitable and valuable?

In this brief Facebook Live, I break down EBITDA (Earnings Before Interest, Taxes, Depreciation & Amortization) and explain why it's an important KPI for practice owners who are:

✅ Growing their existing practice
✅ Preparing for a future sale
✅ Considering acquiring another practice
✅ Trying to better understand profitability and practice performance

Don't just track revenue. Understand what's driving your profitability.

📅 Want to discuss the financial health of your practice? Schedule a consultation with me:

https://www.raymonlestercpa.com/calendar