From Sandra Koch, CEO of Aurora Consulting Group LLC
Hello friends and clients,
One of the things I have been thinking about this year is that improvement sounds much easier than it actually is.
Refine • Define • Align sounds clean on paper. In practice, it requires experimentation. It requires trying new things, learning from mistakes, and being willing to adjust when something does not work the way we hoped.
That is not always comfortable.
My natural tendency is to want to succeed, do things well, and get things right the first time. But what we have learned at Aurora is that the biggest improvements rarely come from avoiding mistakes. They come from being willing to look honestly at what is not working, learn from it, and make a better choice moving forward.
Over the last several years, we have nearly doubled the amount of work we produce with the same six-person team. That did not happen because we simply worked harder. It happened because we invested in better systems, clearer processes, stronger communication, and technology that genuinely improves the way we serve our clients.
One thing we believe strongly at Aurora is that we should never ask our clients to adopt something we have not tested ourselves. We try new tools, evaluate new workflows, and keep only the things that truly create value.
That mindset has really helped us navigate change — including some very personal changes.
As many of you know, my daughter Mary left Aurora last month after ten years of working alongside me. A year ago, that would have been frightening to me. But instead of fear, I felt curiosity.
I realized we had built Aurora in a way that could handle change. We had clearer systems, a stronger team, and a better understanding of who we are and what we value.
Change is inevitable in every business. The question is whether we build the foundation that allows us to grow through it.
That is what Refine • Define • Align means to us.
I hope something in this month’s newsletter sparks an idea for you and your business.
As always, I’d love to hear from you.
With gratitude,
Sandra L. Koch
Founder, Aurora Consulting Group
📋 In This Issue
📚 The Book Club — Getting Naked & Kitchen Table Wisdom
✨ Worth Your Time — James Clear’s 3-2-1 Newsletter
📋 IRS Updates You Should Know
👔 California Employers: July Updates
🤖 A Note on AI — It’s a Tool, Not an Expert
🛠️ Tool We Loved This Month — Karbon for Clients
📚 The Book Club
Each month we sit down as a team, read together, and share what stuck with us — the ideas that challenged us, the stories that stayed, and the reminders that quietly shifted something.
We’re glad you’re reading along with us.
Last Month’s Read: Getting Naked by Patrick Lencioni
Getting Naked is a business fable about what really builds client loyalty — and it turns out it has less to do with polished presentations and more to do with trust.
Lencioni makes the case that the firms clients trust most are the ones willing to show up honestly, ask real questions, admit what they do not know, and focus on what the client actually needs.
Simple in concept. Harder in practice.
What Our Team Thought
Getting Naked surprised us in the best way.
We expected a business book and got something closer to a story we could not put down. The message that stood out most was the power of showing up without an agenda — asking better questions, admitting mistakes, and building trust through authenticity.
The consulting firm in the book does not succeed because they are the smartest people in the room.They succeed because they are willing to be honest.That message resonated with us because it reflects how we want Aurora to operate every day.
We ask questions before offering solutions.
We acknowledge when something does not go perfectly.
And we believe trust is built through genuine relationships.
This Month: Kitchen Table Wisdom by Rachel Naomi Remen, M.D.
Kitchen Table Wisdom: Stories That Heal is a collection of stories from Dr. Rachel Naomi Remen’s decades as a physician and teacher.
Through stories of loss, resilience, connection, and healing, she explores what it means to truly see another person and find meaning through difficult experiences.
Warm, thoughtful, and deeply human, this book is a reminder that some of the most meaningful conversations happen when we slow down and listen.
Grab a copy and read along with us.
✨ Worth Your Time
James Clear’s 3-2-1 Newsletter
James Clear, author of Atomic Habits, sends a short weekly newsletter with three ideas, two quotes, and one question.
This edition stopped us in our tracks.
One quote from Morgan Housel especially stood out:
“Reducing your needs has the same impact as increasing your income — but the former is more certain and in your control than the latter.”
That idea applies to business owners as much as individuals.
Growth is not always about adding more.
Sometimes growth comes from reducing complexity, removing friction, and becoming intentional about what actually matters.
Another thought from Clear that stayed with me:
“Be forgiving with your past self. Be strict with your present self. Be flexible with your future self.”
A simple reminder that progress comes from focusing on the next right step — not from expecting perfection.
It is a five-minute read that earns its time.
📋 IRS Updates You Should Know
The IRS has been busy, and a few recent updates are worth your attention. We’ve done the reading so you don’t have to — below are the items we think are most relevant to you.
As always, if anything here raises questions about your specific situation, we’re just a call or email away.
🎉 Good News: Automatic Penalty Relief Is Coming
If you have ever had to request First Time Abate penalty relief from the IRS, that process may soon become easier.
The IRS is replacing the current First Time Abate program with a new Automatic Exemption from Penalty (AEP) beginning this summer.
For taxpayers with a strong history of filing and paying on time, certain penalties may automatically be waived without requiring a separate request.
Keep in mind:
- The underlying tax balance still must be paid
- Interest is not waived
- Not everyone will qualify
If you receive an IRS penalty notice, reach out before responding. We’re happy to help you understand your options.
📅 Mid-Year Tax Check-Up: A Few Things Worth Doing Now
July is the perfect time to pause and check in on your tax situation before year-end planning begins.
A few things worth reviewing:
Review your withholding.
Changes in income, family circumstances, or tax law may impact whether your withholding is on track.
Check your filing status.
Marriage, divorce, a new child, or other major life changes can affect your tax situation.
Organize your records.
A little organization now can make tax season much smoother later.
Review retirement savings.
Summer is a great time to revisit retirement contributions and planning opportunities.
If you would like help reviewing your mid-year tax strategy, reach out to Connor and he can help coordinate the next steps.
🔐 Data Security Reminder: Protecting Your Information
The IRS continues to remind tax professionals that a Written Information Security Plan (WISP) is not just a best practice — it is required.
A WISP outlines how a firm protects client information, trains employees, and responds if a security incident occurs.
At Aurora, we take this responsibility seriously.
Our team completes ongoing training related to:
- cybersecurity
- phishing awareness
- data privacy
- responsible AI use
Your information is entrusted to us, and protecting that information is one of our highest priorities.
👔 California Employers: What’s Changing July 1
If you have employees in California, several employment-related updates took effect July 1, 2026.
Some key changes include:
Minimum Wage Updates
Healthcare workers at covered facilities will see minimum wage increases depending on their role and workplace.
Several cities and counties also increased local minimum wages, including:
- Los Angeles City
- San Francisco
- Berkeley
- Emeryville
- Pasadena
- Santa Monica
- Fremont
- Alameda
- Milpitas
Employers should confirm the minimum wage requirements that apply based on employee location.
California Consumer Privacy Act Updates
New CCPA regulations have also been finalized. While many major compliance deadlines are still ahead, businesses subject to the CCPA should begin reviewing how these changes may affect:
- data collection practices
- automated decision-making tools
- consumer notices
- privacy processes
If you have questions about how these changes apply to your business, we’re happy to help.
🤖 A Note on AI: It’s a Tool, Not an Expert
You’ve probably noticed we talk about AI often.
We use it. We find value in it. And we’ll continue sharing what works.
But AI has limitations.
A recent article from CFO Brew discussed the idea of “workslop” — low-quality AI output that creates additional work because someone has to correct or verify it.
We have experienced this firsthand.
Recently, I used AI to research Sales Tax Nexus laws in New York. The answer was confident, organized, and believable.
It was also wrong.
That is the challenge with AI: it can present incorrect information with the same confidence and polish it uses when it is correct.
Where AI shines:
- brainstorming
- drafting
- organizing ideas
- improving communication
Where caution is needed:
- tax research
- compliance questions
- technical calculations
The takeaway is simple:
Use AI as a thinking partner — not as a replacement for judgment.
Verify what matters.
Stay in the driver’s seat.
👉 Read “To Measure the ROI of AI, Take ‘Workslop’ Into Account”
🛠️ Tool We Loved This Month
Karbon for Clients
Over the past year, we have continued improving how we communicate and manage client projects.
One of the tools helping us do that is Karbon for Clients — our secure client portal that gives you better visibility into requests, deadlines, documents, and conversations.
Instead of searching through emails or wondering where something stands, you can find important information in one organized place.
If you have not started using Karbon for Clients yet, we encourage you to explore it. If you need help getting started, our team is happy to help.
Closing Thoughts
Building a better business is rarely about one big breakthrough. More often, it is the result of small improvements made consistently over time.
A better process.
A better conversation.
A better question.
A willingness to learn.
That is what Refine • Define • Align means to us.
At Aurora, we are committed to continuing that work — improving our systems, strengthening our relationships, and helping you build a business that supports the future you want.
With appreciation,
Sandra L. Koch
Founder, Aurora Consulting Group
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