Book a Free Clarity Call
PricingAboutFAQContactBook a Free Clarity Call

Research and publications

White papers by Akansha Acharya, CPA. Free guides for immigrant and first-generation entrepreneurs are available in English, with Spanish, Nepali and Hindi in development.

White paperSeptember 2026

Compliant by Design

A Circular 230 Framework for Delivering AI-Assisted Tax Strategy to Underserved Taxpayers

In 2026 the IRS made every tax practitioner personally responsible for the output of any AI they use, yet most firms have adopted these tools with no governance at all. This paper argues that safe, scalable AI in tax practice is a design problem, and proposes a framework that builds each Circular 230 duty (verifiability, bounded competence, human oversight, confidentiality, auditability and disclosure) into the architecture of the tool.

Read on SSRN
White paperApril 2026

The Financial Infrastructure Gap

How Underserved Immigrant Entrepreneurs Are Costing the U.S. Economy and What Closing That Gap Actually Looks Like

Immigrant entrepreneurs are one of the most economically productive groups in the United States, yet many operate without the financial decision infrastructure that makes businesses sustainable and compliant. This paper documents the economic cost of that gap using government data and argues that closing it is a national economic interest.

Read the paper

Book a free 30-minute call

Tell us what your numbers are doing and what's worrying you. You'll leave knowing what to do next, whether or not we work together.

Book a Free Clarity Call