Central & South America’s Main Taxes 2026
A summary of the most relevant taxes in Central & South America. Contributed by the AGN Central & South America Subregional Tax Committee.
Date of publication: 2026
The Decision-Making Gap: Why Growing Businesses Need Integrated Financial Thinking
Contributed by: Calibre.
For many emerging companies, the early years are defined by a laser focus on survival and technical excellence. Whether our clients are managing large-scale landscaping for property developers or coordinating civil works for new estates, their primary concern is usually the project at hand. However, as a business scales, a subtle yet dangerous rift often opens between daily operations and financial strategy. At Calibre Business Advisory, we call this the decision-making gap.
Succession Is No Longer a Relay Race – Leadership, Talent & Value Transfer at a Turning Point
Succession in accountancy firms has entered a new and more complex phase. Evidence from the AGN–Nexia World Congress in Munich, supported by comparative survey data from 2019 to 2025, points to a profession at an inflection point. While firms report moderate preparedness for digital and AI adaptation, leadership readiness, talent pipeline strength, and ownership appeal are weakening.
Asia Pacific Transfer Pricing 2026
A collection of transfer pricing summaries of countries/territories in the Asia Pacific region
Asia Pacific Tax Cards 2026
A summary of tax facts of countries/territories in the Asia Pacific region
AI Adoption in a Modern Firm – AGN Roundtable Insights
Insights from the AGN Member Roundtable, Dallas-Fort Worth, January 2026.
In early 2026, AGN member firms convened in Dallas, Fort Worth for a focused roundtable on AI adoption in the modern accounting firm. The session combined an external expert briefing from AI thought leader Roman Kepczyk from Rightworks, with a peer-led discussion among managing partners and senior practice leaders.
Rethinking Summer Fridays: Flexibility, Expectations, and Firm Culture
“Summer Fridays” have evolved from a perk into an expected component of accounting and advisory firm workplace flexibility. While approaches vary, the underlying goal remains the same: improve employee satisfaction without compromising productivity. From half-day Fridays to full shutdowns, firms are experimenting with models that balance operational needs with employee well-being.
Forbes Recognizes 24 U.S. AGN Members as Best-In-State CPAs
The Forbes 2026 Best-in-State CPA list includes 24 professionals from 17 AGN Americas member firms. In its second year, Forbes reviews nominations for its Best-in-State CPA list of active, licensed CPA and makes its selections based on those who demonstrate exceptional expertise, leadership, and community service.
Cross-Border Audit: Time-Critical Support Through AGN Collaboration
AGN UK member firm RPGCC partnered with fellow AGN member firm United Power HK CPA Limited (UPHK) in Hong Kong to support a client with Hong Kong-based entities requiring a statutory audit on a compressed timeline to meet local filing deadlines.
With no incumbent local auditor in place, the client needed to quickly appoint a trusted firm to ensure compliance and avoid disruption to their reporting obligations.
Funding the Evolving Firm – Capital, Capability and Career Choices in an Era of Consolidation
A joint AGN & Nexia thought-leadership publication, developed through global collaboration at the AGN & Nexia World Congress, Munich.
This Global Business Voice draws on the insights gathered during the Future Funding workshop delivered at the AGN & Nexia World Congress in Munich in late 2025. Partners from AGN and Nexia member firms across Europe, the Americas, Asia-Pacific and emerging markets explored how accounting firms are responding to accelerating structural change, new capital and funding models, and new sets of tech enabled well-funded competitors.