Accounting
Which states have publication requirements for business entities?
When your business clients form a limited liability company or corporation — or they make certain changes to their entity — they may be required to publish a notice in a local or legal newspaper. Some states have publication requirements to inform the public about new business entities and changes to existing entities. It’s critical that business owners comply with their state’s rules, or they could face fines and other penalties.
In this article, I’ll discuss the states that require public notices and provide some details about when, where, and for how long the notices must appear. The exact information states require companies to include in their published notices vary. It’s important that your clients check with their state or talk with an attorney to ensure they disclose all of the required information.
Arizona publication requirements
In most Arizona counties, LLCs and corporations must publish a public notice of their formation. The Arizona Corporation Commission automatically publishes a notice in the Public Notice section of its website for entities in Maricopa and Pima counties with more than 800,000 persons. Entities in other counties must publish their own notice in a newspaper. If your clients are in a county other than Maricopa and Pima, you can direct them to ACC’s
Although optional, business owners may file the Affidavit of Publication (verification of publication) issued by the newspaper with the ACC. If they opt not to file the Affidavit of Publication with the ACC, the entity should retain it with its other business records.
Arizona LLC publication rules
A new
Arizona corporation publication rules
A new corporation must publish a copy of its Articles of Incorporation in a general circulation newspaper if its known place of business is in any Arizona county other than Maricopa or Pima counties. It’s required to do so within 60 days after the corporation’s Articles of Incorporation are approved by the ACC.
Georgia publication requirements
Georgia requires that corporations formed in the state and all companies registering for a trade name publish a notice. Business owners should keep a copy of the publisher’s affidavit as proof of publication.
Georgia corporation publication rules
The notice of intent to incorporate and a $40.00 publication fee must be delivered to the newspaper no later than the business day after the corporation files its Articles of Incorporation with the Georgia Secretary of State office. The notice must be published within 10 days after the newspaper receives it, and it must appear in the publication once per week for two consecutive weeks.
The Secretary of State requests corporations to use the format below when submitting their notice:
NOTICE OF INCORPORATION
Dear Publisher:
Please publish once a week for two consecutive weeks a notice in the following form:
Notice is given that articles of incorporation that will incorporate (Name of Corporation) have been delivered to the Secretary of State for filing in accordance with the Georgia Business Corporation Code (or Georgia Nonprofit Corporation Code). The initial registered office of the corporation is located at (Address of Registered Office) and its initial registered agent at such address is (Name of Registered Agent).
Enclosed is (check, draft or money order) in the amount of $40.00 in payment of the cost of publishing this notice.
Sincerely,
(Authorized signature)
Georgia trade name publication rules
Nebraska publication requirements
New LLCs and corporations in Nebraska must publish a notice of their formation. Nebraska also requires notices of amendments to entities’ formation documents, mergers, entity conversions (i.e., changing entity type), domestication changes, and voluntary dissolutions. The state also requires businesses that file a trade name to publish a notice. Entities must file proof of notice of publication with the Secretary of State office.
Nebraska LLC publication rules
An
If an existing LLC makes a change (e.g., an amendment to its certificate of organization, a merger, conversion or domestication), it must publish a notice summarizing the change for three successive weeks in a legal newspaper of general circulation near its principal office.
In the case of a dissolution, the LLC must publish a notice in a legal newspaper of general circulation for three consecutive weeks.
Nebraska corporation publication rules
A
Nebraska trade name publication rules
If a business files to use a DBA in Nebraska, it must
New York publication requirements
In New York State, new domestic LLCs and foreign LLCs must publish a notice of their formation (domestic LLC) or authority to conduct business (foreign LLC). After publication, companies must submit a Certificate of Publication and affidavits from the newspapers to the New York Department of State.
New York LLC publication rules
A
The state requires the notice to be published in two newspapers (one daily newspaper and one weekly newspaper) designated by the county clerk where the LLC is located once per week for six consecutive weeks.
Failure to publish a notice could result in suspension of an LLC’s authorization to conduct business in New York.
Pennsylvania publication requirements
New corporations and all businesses using a DBA in Pennsylvania must fulfill the state’s “advertising requirements.”
Pennsylvania corporation publication rules
New corporations in Pennsylvania must
While Pennsylvania does not specify specific deadlines for publishing notices nor consequences for failing to fulfill the corporation publication requirements, noncompliance could be risky. For example, a court might determine that the entity pierced the corporate veil, thereby losing its capacity to sue in the state and compromising its shareholders’ and board members’ personal liability protection against the corporation’s debts.
The PA secretary of state office does not require proof of publication, but it’s recommended that the business keep affidavits of publication from the newspapers and retain them with other corporate records.
Pennsylvania fictitious name publication rules
If a business (any entity type) will do business under a fictitious name and it has listed an individual in Box 4 of the Registration of Fictitious Name form [DSCB:54-311]), it must
The advertisement must appear in two newspapers of general circulation (one a legal newspaper, if possible) in the county where the business is located. The notice may appear before or after the business files its fictitious name application with the state. Business owners should keep proof of publication in their company’s records.
States requiring only DBA public notices
Several states without publication requirements for LLC and corporation formations require companies to publish DBA notices in a newspaper or legal publication:
California – A registrant must publish a notice 30 days after filing a fictitious business name statement in an approved local general circulation newspaper near the company’s principal place of business. The public notice must appear once each week for four consecutive weeks. Within 30 days of the final published date, the registrant must file an affidavit of publication with the city or county office.Florida – In Florida, a business must advertise its fictitious name at least once in a newspaper in the county of its principal place of business. The state does not require proof of advertisement.Illinois – A notice of an assumed name filing must appear in a general circulation newspaper in the county of filing once weekly for three consecutive weeks. The first publication should occur within 15 days after the business files its assumed name certificate with the county clerk. Proof of publication must be submitted to the county clerk within 50 days of the assumed name certificate filing date.Minnesota – An individual or entity must publish its Certificate of Assumed Name for two consecutive issues in a qualified legal newspaper where the principal place of business resides. The company should keep the affidavit of publication in its records in case it needs proof that it published the required notice.
Where your clients can find additional information
Secretary of state offices and other agencies that oversee business affairs in your clients’ states usually provide information about publication requirements on their websites. If your clients have questions or don’t find what they need there, they can get the details they need by calling or emailing those resources or reaching out to their attorney for guidance.
Jody Padar, an author and speaker known as “The Radical CPA,” and Katie Tolin, a growth strategist for CPAs, together launched a training and technology platform called XcelLabs.
XcelLabs provides solutions to help accountants use artificial technology fluently and strategically. The Pennsylvania Institute of CPAs and CPA Crossings joined with Padar and Tolin as strategic partners and investors.
“To reinvent the profession, we must start by training the professional who can then transform their firms,” Padar said in a statement. “By equipping people with data and insights that help them see things differently, they can provide better advice to their clients and firm.”
The platform includes XcelLabs Academy, a series of educational online courses on the basics of AI, being a better advisor, leadership and practice management; Navi, a proprietary tool that uses AI to help accountants turn unstructured data like emails, phone calls and meetings into insights; and training and consulting services. These offerings are currently in beta testing.
“Accountants know they need to be more advisory, but not everyone can figure out how to do it,” Tolin said in a statement. “Couple that with the fact that AI will be doing a lot of the lower-level work accountants do today, and we need to create that next level advisor now. By showing accountants how to unlock patterns in their actions and turn client conversations into emotionally intelligent advice, we can create the accounting professional of the future.”
“AI is transforming how CPAs work, and XcelLabs is focused on helping the profession evolve with it,” PICPA CEO Jennifer Cryder said in a statement. “At PICPA, we’re proud to support a mission that aligns so closely with ours: empowering firms to use AI not just for efficiency, but to drive growth, value and long-term relevance.”
The accountant the world urgently needs has evolved far beyond the traditional role we recognized just a few years ago.
The transformation of the accounting profession is not merely an anticipated change; it is a pressing reality that is currently shaping business decisions, academic programs and the expected contributions of professionals. Yet, in many areas, accounting education stubbornly clings to outdated, overly technical models that fail to connect with the actual demands of the market. We must confront a critical question: If we continue to train accountants solely to file tax reports, are we truly equipping them for the challenges of today’s world?
This shift in mindset extends beyond individual countries or educational systems; it is a global movement. The recent announcement of the
The CIMA/CGMA proposal for 2026 is not just a curriculum update; it is a powerful manifesto. This new program positions analytical thinking, strategic business partnering and technology application at the core of accounting education. It unequivocally highlights sustainability, aligning with IFRS S1 and S2, and expands the accountant’s responsibilities beyond mere numbers to encompass conscious leadership, environmental impact and corporate governance.
The current changes in the accounting profession underscore an urgent shift in expectations from both educators and employers. Today, companies of all sizes and industries demand accountants who can do far more than interpret balance sheets. They expect professionals who grasp the deeper context behind the numbers, identify inconsistencies, anticipate potential issues before they escalate into losses, and act decisively as a bridge between data and decision making.
To meet these expectations, a radical mindset shift is essential. There are firms still operating on autopilot, mindlessly repeating tasks with minimal critical analysis. Likewise, many academic programs continue to treat accounting as purely a technical discipline, disregarding the vital elements of reflection, strategy and behavioral insight. This outdated approach creates a significant mismatch. While the world forges ahead, parts of the accounting profession remain stuck in the past.
The consequences of this shift are already becoming evident. The demand for compliance, transparency and sustainability now applies not only to large corporations but also to small and mid-sized businesses. Many of these organizations rely on professionals ill-equipped to drive the necessary changes, putting both business performance and the reputation of the profession at risk.
The positive news is that accountants who are ready to thrive in this new era do not necessarily need additional degrees. What they truly need is a commitment to awareness, a dedication to continuous learning, and the courage to step beyond their comfort zones. The future of accounting is here, and it is firmly rooted in analytical, strategic and human-oriented perspectives. The 2026 curriculum is a clear indication of the changes underway. Those who fail to think critically and holistically will be left behind.
In contrast, accountants who see the big picture, understand the ripple effects of their decisions, and actively contribute to the financial and ethical health of organizations will undeniably remain indispensable, anywhere in the world.
Congressional Republicans are siding with Donald Trump in the messy divorce between the president and Elon Musk, an optimistic sign for eventual passage of a tax cut bill at the root of the two billionaires’ public feud.
Lawmakers are largely taking their cues from Trump and sticking by the $3 trillion bill at the center of the White House’s economic agenda. Musk, the biggest political donor of the 2024 cycle, has threatened to help primary anyone who votes for the legislation, but lawmakers are betting that staying in the president’s good graces is the safer path to political survival.
“The tax bill is not in jeopardy. We are going to deliver on that,” House Speaker Mike Johnson told reporters on Friday.
“I’ll tell you what — do not doubt, don’t second guess and do not challenge the President of the United States Donald Trump,” he added. “He is the leader of the party. He’s the most consequential political figure of our time.”
A fight between Trump and Musk exploded into public view this week. The sparring started with the tech titan calling the president’s tax bill a “disgusting abomination,” but quickly escalated to more personal attacks and Trump threatening to cancel all federal contracts and subsidies to Musk’s companies, such as Tesla Inc. and SpaceX which have benefitted from government ties.
Republicans on Capitol Hill, who had — until recently — publicly embraced Musk, said they weren’t swayed by the billionaire’s criticism that the bill cost too much. Lawmakers have refuted official estimates of the package, saying that the tax cuts for households, small businesses and politically important groups — including hospitality and hourly workers — will generate enough economic growth to offset the price tag.
“I don’t tell my friend Elon, I don’t argue with him about how to build rockets, and I wish he wouldn’t argue with me about how to craft legislation and pass it,” Johnson told CNBC earlier Friday.
House Budget Committee Chair Jodey Arrington told reporters that House lawmakers are focused on working with the Senate as it revises the bill to make sure the legislation has the political support in both chambers to make it to Trump’s desk for his signature.
“We move past the drama and we get the substance of what is needed to make the modest improvements that can be made,” he said.
House fiscal hawks said that they hadn’t changed their prior positions on the legislation based on Musk’s statements. They also said they agree with GOP leaders that there will be other chances to make further spending cuts outside the tax bill.
Representative Tom McClintock, a fiscal conservative, said “the bill will pass because it has to pass,” adding that both Musk and Trump needed to calm down. “They both need to take a nap,” he said.
Even some of the House bill’s most vociferous critics appeared resigned to its passage. Kentucky Representative Thomas Massie, who voted against the House version, predicted that despite Musk’s objections, the Senate will make only small changes.
“The speaker is right about one thing. This barely passed the House. If they muck with it too much in the Senate, it may not pass the House again,” he said.
Trump is pressuring lawmakers to move at breakneck speed to pass the tax-cut bill, demanding they vote on the bill before the July 4 holiday. The president has been quick to blast critics of the bill — including calling Senator Rand Paul
As the legislation worked its way through the House last month, Trump took to social media to criticize holdouts and invited undecided members to the White House to compel them to support the package. It passed by one vote.
Senate Majority Leader John Thune — who is planning to unveil his chamber’s version of the bill as soon as next week — said his timeline is unmoved by Musk.
“We are already pretty far down the trail,” he said.
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