From Sandra Koch, CEO of Aurora Consulting Group LLC
Hello friends,
I’ve been thinking a lot about trust lately.
Trust is a complicated thing. There is the trust we have in ourselves, our families and partners, our colleagues and employees, and the people we choose to do business with.
Trust doesn’t require us to pretend people are perfect. It asks us to see ourselves and one another clearly, while leaving room for the fact that we’re all human. We have bad days. We make mistakes. We disappoint people. And most of us really are doing the best we can with what we know and where we are.
I think some of this work begins with ourselves. Do I keep the promises I make to myself? Do I set reasonable expectations instead of continually demanding more? Can I acknowledge when I’ve fallen short and still treat myself with kindness? The more I practice those things with myself, the more naturally I can extend the same honesty and compassion to other people.
I’ve always been someone people seem to trust quickly. People have shared things with me that they’ve told very few others, and I consider it a tremendous privilege to be a safe place for someone. But being trusted also carries responsibility.
That is especially true in the work we do at Aurora. Our clients trust us with their businesses, their finances, their families, their goals, their fears, and sometimes incredibly personal parts of their lives. We don’t take that lightly.
We’ve also learned that trust isn’t something you earn once and get to keep forever. It has to be maintained. And sometimes we get things wrong. When that happens, our responsibility is to acknowledge it, understand what happened, correct what we can, learn from it, and do better. That process can be uncomfortable, but I believe it is part of the responsibility that comes with being trusted.
That’s also part of the work we’re doing internally right now: developing a deeper understanding of ourselves, one another, and the people we serve. Not because we’re trying to become perfect, but because greater understanding creates the opportunity for better communication, clearer expectations, stronger accountability, and healthier relationships.
You’ll see some of that work reflected in this month’s newsletter, particularly in the books we’re reading and the conversations we’re having as a team.
Trust is built through consistency.
We are incredibly grateful for the trust you place in Aurora and for the opportunity to continue earning it.
With gratitude,
Sandra L. Koch
Founder, Aurora Consulting Group
The Aurora Book Club
Our Book Club has become more than simply reading together. It gives us a common language for talking about how we work, where we struggle, and how we can better understand one another.
This month, that work fits particularly well with what I’ve been thinking about personally.
Last Month’s Read: The 6 Types of Working Genius
Patrick Lencioni
The 6 Types of Working Genius explores why some kinds of work naturally give us energy while others leave us drained.
One of our biggest takeaways was that being good at something doesn’t necessarily mean that you like it. Someone can be perfectly capable of doing a particular kind of work and still find it exhausting.
That distinction has given us a different way to think about frustration, burnout, and how people contribute to a team. It also reminds us to make fewer assumptions about one another. Sometimes what looks like reluctance or disengagement may simply be someone repeatedly working outside the areas that feel energizing to them.
Our entire team has completed the Working Genius assessment, and we’re using what we’ve learned to better understand where each person thrives, where support may be helpful, and how we can work together more intentionally.
Explore The Six Types of Working Genius
This Month: The Five Dysfunctions of a Team
Patrick Lencioni
We’re staying with Patrick Lencioni for another month.
The Five Dysfunctions of a Team explores five challenges that can prevent even talented teams from working well together:
Trust → Conflict → Commitment → Accountability → Results
The framework begins with vulnerability-based trust—the ability to admit mistakes, ask for help, acknowledge weaknesses, and have honest conversations without spending so much energy protecting ourselves.
Our team will complete the Five Dysfunctions assessment and bring what we’ve learned from both books into our annual team retreat in October.
The goal isn’t simply to read about better teamwork. We want to understand ourselves and one another more clearly—and then put what we learn into practice.
Explore The Five Dysfunctions of a Team
Important Client Reminders
We Made It Through September 15 — Next Up: October 15
Congratulations to everyone who made it through the September 15 extended filing deadline for partnerships and S corporations!
The next major deadline is October 15, 2026, the extended federal filing deadline for individual income tax returns and calendar-year C corporation returns that were timely extended.
If Aurora is preparing your return and we are still waiting for your completed organizer or outstanding documents, we need everything by the end of the business day September 25.
At this point, time is limited. Please get outstanding information to us as soon as possible so our team has time to complete your return accurately and address questions before the filing deadline.
Remember: an extension gives you additional time to file your return. It does not extend the original deadline for paying taxes due.
401(k) Plan Sponsors: Thinking About Changes for 2027?
If your business sponsors a 401(k) plan and you’ve been considering changes for 2027, now is the time to contact your plan administrator.
Requests for certain amendments effective January 1, 2027 must be submitted by October 15, 2026 when an annual notice update is required. Examples include adding a Safe Harbor Match, changing a Safe Harbor formula, or adding certain automatic contribution arrangements.
Don’t wait until December to start the conversation. Deadlines and procedures vary by plan and provider, and some plan-design changes require advance notices or action before the new plan year begins.
If you’ve been thinking about making changes to your employer contribution, eligibility requirements, automatic enrollment, or other plan features, reach out to your plan administrator now to determine what needs to happen for 2027.
Gusto Users: Save Your Mineral HR Resources by October 15
Gusto is transitioning its HR Resources experience away from Mineral and into tools built directly within Gusto.
If your business has information in Mineral that you want to retain, download it by October 15, 2026. Existing Mineral content will not automatically transfer.
This may include employee handbooks, HR Expert case history and resources, OSHA 300 and 300A logs, salary comparison reports, and job-description resources.
If you don’t have any Mineral content you need to retain, there is nothing you need to do for the transition.
Visit the Gusto Help Center for HR Resources
October Office Closure: October 19–23
Our entire Aurora team will be out of the office October 19–23 for our annual team retreat. We’ll return to normal business hours Monday, October 26.
We’ll be checking email periodically, but responses will be slower than usual. If you know you’ll need something from us around those dates, please reach out before we leave whenever possible.
We’re looking forward to putting some of the work we’ve been doing around Working Genius, communication, and team effectiveness into practice while we’re together.
Worth Your Time
What Clients Really Think About AI and Trust
Karbon recently surveyed 350 U.S. small business owners and leaders about what they value in their accountants and where they believe AI belongs.
One finding stood out to me: trust and perceived integrity ranked first among the reasons respondents chose their accounting firm.
At the same time, clients weren’t opposed to technology. In fact, 81% said their accountant would become more valuable if AI handled routine work and the time saved was used for regular strategic conversations.
I think that distinction matters.
The purpose of better technology shouldn’t simply be to produce more. It should create more room for the things technology cannot replace: judgment, listening, context, relationships, and meaningful conversations.
That’s how we want to use technology at Aurora—to create more capacity for meaningful work with our clients, not less human connection.
Read The Future of Client Trust in the Age of AI
Can You Trust Your Numbers?
There’s another kind of confidence every business owner needs: confidence in the financial information being used to make decisions.
Business owners want answers to important questions: Where are we really making money? Can we afford to invest? Is cash flow supporting our plans? Are margins improving? What should we prepare for next?
But meaningful advice is only as reliable as the information underneath it.
A consistent monthly close, reconciled balance sheet, clearly defined financial measures, and accountability for the accuracy of those numbers create the foundation for good decision-making.
That’s one reason Aurora is structured around our Team of Three approach. Accounting, controller oversight, tax strategy, reporting, and advisory are designed to build on one another.
Before we can confidently talk about what comes next, we need reliable information about what has already happened.
More about the importance of financial infrastructure and controller work:
Read the Canadian Accountant article
Building a Business That Can Continue Without You
Succession and exit planning can sound like something to think about shortly before retirement or selling a business. In reality, the work is valuable long before you intend to leave.
In many owner-led businesses, an enormous amount of knowledge lives with the owner. They hold the important relationships, approve the major decisions, understand the exceptions, and know why things are done the way they are.
That can make a business difficult to transition—and vulnerable if something unexpected happens.
You don’t need a complete succession plan today. Start with a few questions:
- How dependent is the business on me personally?
- Are our important processes documented?
- Could someone else understand our financial information?
- Who could step into key responsibilities?
- What would stop working if I unexpectedly stepped away?
The goal isn’t to make yourself unnecessary. It’s to build a business that isn’t entirely dependent on one person.
Better systems, clearer roles, reliable financial information, and a stronger team can make a business more valuable and resilient someday—but they also make it easier to run today.
Worth a Listen: Building a Company That Outlasts the Founder
David Senra’s conversation with Spotify co-founder and CEO Daniel Ek explores entrepreneurship, trust, leadership, focus, and how the founder’s role changes as a company grows.
One idea connects particularly well with succession planning: building an organization that can eventually outlast its founder.
Watch David Senra’s conversation with Daniel Ek
One Question for You
I’ll leave you with one question this month:
Where in your life or business does trust need attention?
Maybe it’s keeping a promise you’ve made to yourself.
Maybe it’s having a conversation you’ve been avoiding.
Maybe it’s giving someone clearer expectations—or listening more carefully before making an assumption.
Maybe it’s improving a system so you don’t have to rely on memory or hope.
Or maybe trust has been damaged, and it’s time to decide what you’re willing to do to rebuild it.
For me, this connects directly to Refine • Define • Align. Improving the way we work and relate to one another, understanding ourselves more clearly, and making sure our actions reflect what we say.
Thank you for the trust you place in us. We don’t take it for granted.
With appreciation,
Sandra L. Koch
Founder, Aurora Consulting Group
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