October 2026 Newsletter

From Sandra Koch, CEO of Aurora Consulting Group LLC

How to Feel Good Again: Choosing Your Information Diet

Hello friends,

I’ve been thinking lately about how much the things we expose ourselves to every day influence how we feel. We pay attention to what we eat, how much sleep we’re getting, and whether we’re taking care of ourselves physically. But how often do we stop to consider what we’re feeding our minds?

There’s a quote I first heard when I was just 18 years old, and I’ve never forgotten it: “Who you’ll be five years from now depends on two things: the books you read and the people you associate with.”

I can’t tell you how many times I’ve thought about those words over the years. Even at 18, something about that message really resonated with me, and it has influenced the choices I’ve made throughout my adult life.

Ever since then, I’ve been very intentional about the information I consume and the people I surround myself with. I try to limit my exposure to negativity, whether it’s through the news, social media, or relationships that consistently leave me feeling discouraged or drained.

I’ve always been a reader. I’m almost always reading something, and I make a conscious effort to choose books and other material that encourage me to learn, grow, and see things from a more positive perspective.

That doesn’t mean I avoid difficult subjects or only read things I agree with. In fact, some of the most valuable lessons I’ve learned have come from books and conversations that challenged my thinking. But I do believe there’s a difference between exposing ourselves to ideas that help us grow and continually surrounding ourselves with negativity.

We can’t control everything happening in the world, and there will always be difficult circumstances to navigate. But we can be more thoughtful about where we direct our attention and what we allow to influence our attitudes.

Sometimes that means choosing a good book over another hour of scrolling through our phones. Sometimes it’s spending time with people who encourage us, listening to something uplifting, or simply getting outside and enjoying a little fresh air.

I recently read something about the creative process that made me smile. The author described how she could go from feeling inspired and excited about a project to feeling completely frustrated and stuck. Rather than continuing to sit at her desk trying to force a solution, she would get outside, move her body, and go for a hike.

I could relate to that. Sometimes we become so consumed with whatever we’re working on, or worrying about, that we forget how much good it can do to simply step away for a while.

I’ve also noticed that our attitudes have a way of affecting the people around us. When we’re overwhelmed or frustrated, those feelings can spill over into our relationships, often without our realizing it. But the opposite is also true. Kindness, encouragement, curiosity, and optimism can be just as contagious. And that brings me to something very special that happened this month.

Our Aurora team recently spent time together in Dallas-Fort Worth for Gather 2026 and our annual team retreat. One of the keynote presentations focused on a subject you don’t often hear discussed at an accounting conference: love.

Not romantic love, of course, but the kind of love we demonstrate through the way we treat people. It’s about genuinely caring for others, recognizing their value, and wanting to help them become the best versions of themselves.

The presentation really resonated with me because it reflects something I’ve always believed about the work we do at Aurora. We’re not simply here to prepare tax returns, reconcile accounts, or deliver financial reports. We’re here to help people. We want our clients to realize their dreams and achieve their desired potential. We want the people on our team to excel, both professionally and personally. When we’re thoughtful about what we allow into our minds and our lives, we’re better equipped to bring something positive into the lives of others.

My hope is that something in this month’s newsletter encourages you to make a small change that helps you feel better, brings a little more joy into your day, or makes a positive difference for someone else.

With gratitude,

Sandra L. Koch
Founder, Aurora Consulting Group

Schedule Time With Sandra

The Aurora Book Club

September’s Read: The Five Dysfunctions of a Team — Patrick Lencioni

This month, instead of starting another book, we had the opportunity to spend time together, learn from one another, and put some of those lessons into practice. We took a break from selecting a new book in October because our team was attending Gather and spending time together at our annual retreat. But I wanted to share a few reflections from our September book, The Five Dysfunctions of a Team, because it connected so well with the work we’ve been doing together. The book explores how trust, healthy conflict, commitment, accountability, and shared results shape the way teams work together.

As we prepared for our retreat we’ve been intentionally focusing on team-building books focusing on working and learning styles, as well as the foundations of a healthy work environment. These books have given us an opportunity to explore how we work together and bring those insights into our time together in Dallas.

We had a good laugh when the CEO in the story insisted that her leadership team step away from work to attend a retreat together. With our own retreat coming up and and full plates back at our desks, we really felt what the book was conveying. Our conversations touched on everything from making sure people feel heard to recognizing how individual priorities can sometimes get in the way of team goals. One team member shared how she’s been thinking differently about her role in our monthly workflow. Rather than focusing only on finishing her own tasks, she’s considering how her work affects the next person in the process and what she can do to help the entire team succeed. Another shared that one of the dysfunctions resonated with him personally and gave him something to reflect on. I loved that, because it’s exactly why we keep reading these books together.

I’ve been reading books about personal and professional growth for most of my adult life, and one thing I’ve learned is that we don’t have to take away every lesson or change everything at once. Sometimes, recognizing just one small opportunity for improvement is enough. Those little moments of awareness add up over time. And I think that’s time very well spent.

Explore Patrick Lencioni’s Teamwork Resources

Gather 2026: Designing Love Into the Way We Work

Our Aurora team spent last week together in Dallas-Fort Worth for Gather 2026 and our annual team retreat.

Monday and Tuesday were dedicated to the Gather conference, where we attended educational sessions, learned from industry leaders, and explored new ideas to bring back to our clients and our firm. On Wednesday, we shifted our focus to team development. We spent the day working together on ways to improve our communication, strengthen our collaboration, and continue refining the way we serve our clients. Our evenings were dedicated to team-building activities and enjoying one another’s company. As a fully remote team, these opportunities to spend time together in person are especially valuable. One of the highlights was sailing together. It was a wonderful opportunity to relax, enjoy the beautiful surroundings, and strengthen the relationships that make our team special.

Design Love In — Graham McMillan

One of the most memorable presentations at Gather came from keynote speaker Graham McMillan, whose session was titled Design Love In: The Most Powerful Force in Business. Graham challenged us to think about the experiences we create for our clients and employees. He made an important distinction between providing good service and genuinely making someone feel cared for.

A business can be efficient, responsive, and technically excellent without necessarily making people feel understood or valued. Graham encouraged us to look more closely at the experiences we create and ask ourselves a simple question:

“Is this loving?”

It’s a question that applies to so many aspects of our work, from how we communicate with clients to how we support our team through challenges and opportunities for growth. Sometimes caring about someone means having a difficult conversation, setting clearer expectations, or holding them accountable because we genuinely want them to succeed.

A Special Surprise for Aurora

One of my favorite moments during Graham’s presentation was seeing Aurora featured in two of the client testimonials he shared! He was illustrating how people describe relationships with their accountants when they feel genuinely cared for. Seeing our clients’ words included in that presentation was a wonderful surprise and a meaningful reminder of why the relationships we build matter so much.

What We’re Bringing Home

My biggest takeaway from Gather is simple:

I want us to love our clients, love our team, and help both become the best versions of themselves.

For our clients, that means helping them make informed decisions, build stronger businesses, and feel supported along the way.

For our team, it means creating an environment where people feel valued, encouraged, challenged, and supported in their personal and professional growth.

We won’t always get everything right. But we can continue learning, improving, and being more intentional about how we care for the people who place their trust in us.

That’s the kind of firm I want Aurora to be.

Tax & Business Updates You Should Know

California Businesses: New Sales Tax Rules for Digital Products in 2027

California has enacted changes to the sales and use tax treatment of certain digital products, effective January 1, 2027. Under Senate Bill 122, California’s definition of tangible personal property has been expanded to include specified digital products, including prewritten computer software delivered electronically or accessed remotely.

This is an important change for businesses that sell software or other products falling within the new definition. Businesses should review their products, billing arrangements, and sales tax collection procedures before the new year. Depending on the circumstances, sellers may need to register with the California Department of Tax and Fee Administration, collect applicable taxes, and update their invoicing systems.

The rules contain important definitions and exceptions, so not every online service or electronically delivered product will necessarily be treated the same way.

Our recommendation: If your business sells software, digital products, or subscriptions involving access to software, review your offerings now rather than waiting until January.

California Department of Tax and Fee Administration

Self-Employed? Don’t Overlook the Home Office Deduction

Some business owners assume they cannot claim a home office deduction if they also have access to another business location. That’s not necessarily true. The IRS allows a qualifying home office to be treated as a principal place of business when it is used exclusively and regularly for administrative or management activities and there is no other fixed location where substantial administrative or management activities are conducted. These activities can include bookkeeping, billing, scheduling, and maintaining business records. You may still qualify even if you meet with clients or perform other business activities elsewhere. The important factors are how the space is used and whether you meet the IRS requirements. For business owners operating through an S corporation or C corporation, home office expenses generally need to be handled differently, often through a properly documented employer reimbursement arrangement rather than a personal home office deduction.

Our recommendation: If you’re self-employed and regularly work from home, don’t assume the deduction is unavailable. Let’s review your circumstances and make sure you’re taking advantage of the deductions you’re entitled to.

Read IRS Publication 587 — Business Use of Your Home

Tech Tool of the Month: The New IRS App

The IRS has introduced a new mobile app experience intended to replace the former IRS2Go app, providing taxpayers with another way to access selected IRS tools and account information. Features include checking refund status, reviewing balances and payment activity, accessing certain tax records and notices, making payments, and accessing Identity Protection PIN (IP PIN) information. For taxpayers who already use IRS2Go, the updated app is intended to replace the existing version through the normal app update process. A quick security reminder: Only access IRS apps through official IRS resources or verified app store listings. Be cautious of look-alike apps, unsolicited emails, and text messages asking for personal or financial information. The IRS app doesn’t replace IRS.gov or your full IRS Online Account, but it may make some everyday tasks more convenient.

Learn More About the Official IRS App

One Question for You

I’ll leave you with a question this month:

What’s one thing you could change about what you’re allowing into your life that might help you feel a little better?

Maybe it’s spending less time consuming troubling news or scrolling through social media.
Maybe it’s making more time for a book, a conversation, a walk outside, or something that makes you laugh.
Maybe it’s surrounding yourself with people who encourage you, challenge you in healthy ways, and remind you of what’s good in your life.
Or maybe it’s simply paying more attention to the way you speak to yourself don’t think we need to change everything at once.

Sometimes one small, intentional choice can make a meaningful difference in how we feel and how we show up for the people around us. And when we feel better, we’re often in a much better position to help someone else feel better, too. Thank you for being part of the Aurora community. We appreciate the opportunity to work with you, learn alongside you, and continue growing together.

With appreciation,