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Sort By:

Taxes
Guide to Federal Corporate & Individual Taxation

Danny Santucci, JD
QAS Self-Study
Credits: 33 $660.00
$660.00 – $700.00
Regulatory Ethics
Professional Ethics for Pennsylvania CPAs

Joseph Helstrom, CPA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Taxes
Tax Concerns for Seniors

Mary Kay Foss, CPA
Webcast
Credits: 4 $196.00
$196.00
Taxes
Making The Best of Bad Situations

Danny Santucci, JD
QAS Self-Study
Credits: 14 $364.00
$364.00 – $404.00
Regulatory Ethics
Alabama Professional Ethics

Patricia McCarthy, MBA& Joseph Helstrom, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Regulatory Ethics
Ethics for Maryland

Delta CPE LLC
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Auditing (Governmental)
Current Nonprofit Fraud Trends

Jennifer F. Louis, CPA
Webcast
Credits: 4 $196.00
$196.00
Accounting
Definitive Revenue Recognition Course

Jeff Sailor, CPA
Webcast
Credits: 4 $196.00
$196.00
Auditing (Governmental)
Current Fraud Trends – Nonprofit and Government Entities

Jennifer F. Louis, CPA
Webcast
Credits: 2 $98.00
$98.00
Accounting
Accounting For Leases

Jeff Sailor, CPA
Webcast
Credits: 4 $196.00
$196.00
Regulatory Ethics
Kansas Professional Ethics

Joseph Helstrom, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Taxes
Partnership Taxation

Danny Santucci, JD
QAS Self-Study
Credits: 13 $351.00
$351.00 – $391.00
Taxes
Passive Losses

Danny Santucci, JD
QAS Self-Study
Credits: 10 $290.00
$290.00 – $320.00
Accounting
Accounting for Not-for-Profit Entities

Jeff Sailor, CPA
Webcast
Credits: 3 $147.00
$147.00
Regulatory Ethics
Wisconsin Professional Ethics

Joseph Helstrom, CPA
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Regulatory Ethics
Ethics for Alaska CPAs

Joseph Helstrom, CPA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Management Services
Enterprise Risk Management

QAS Self-Study
Credits: 11 $308.00
$308.00 – $368.00
Auditing
Grow Your Business From Within: Striking the Right Balance Between a CPA Firm’s Financial, People, and Client Success

Jennifer F. Louis, CPA
Webcast
Credits: 8 $392.00
$392.00
Accounting
Vendor Issues in Accounts Payable

Mary S. Schaeffer, MBA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Accounting
IFRS Accounting – An Introduction

Jeff Sailor, CPA
Webcast
Credits: 2 $98.00
$98.00
Accounting
IFRS Accounting – The IAS and IFRS Standards

Jeff Sailor, CPA
Webcast
Credits: 2 $98.00
$98.00
Auditing
Group Audits: Who is Responsible for What?

Jennifer F. Louis, CPA
Webcast
Credits: 2 $98.00
$98.00
Accounting
IFRS Accounting – IFRS Issues

Jeff Sailor, CPA
Webcast
Credits: 2 $98.00
$98.00
Taxes
Estate Elements & Tools

Danny Santucci, JD
QAS Self-Study
Credits: 9 $261.00
$261.00 – $291.00
Auditing
Analytical Procedures for Nonprofits (Self-Study Video)

Jennifer F. Louis, CPA
QAS Self-Study Video
Credits: 2 $98.00
$98.00
Taxes
Federal Income Tax Changes – 2024

Paul J. Winn CLU ChFC
QAS Self-Study
Credits: 6 $174.00
$174.00 – $204.00
Auditing
Exams & Appeals

A.J. Reynolds, EA
Webcast
Credits: 2 $98.00
$98.00
Auditing (Governmental)
Current Issues in Performing Yellow Book Audits (Self-Study Video)

Jennifer F. Louis, CPA
QAS Self-Study Video
Credits: 2 $98.00
$98.00
Accounting
Private Company Simplified GAAP Alternatives (Self-Study Video)

Jennifer F. Louis, CPA
QAS Self-Study Video
Credits: 2 $98.00
$98.00
Accounting
Common Financial Statement Disclosures for Nonpublic Entities (Self-Study Video)

Jennifer F. Louis, CPA
QAS Self-Study Video
Credits: 2 $98.00
$98.00
Auditing
Auditing Investments – Understanding Risks and Procedures for the Most Common Investments (Self-Study Video)

Jennifer F. Louis, CPA
QAS Self-Study Video
Credits: 2 $98.00
$98.00
Regulatory Ethics
Enjoyable Ethics for Florida CPAs

Jeff Sailor, CPA
Webcast
Credits: 4 $196.00
$196.00
Auditing
Auditing Accounts Receivable – Focusing Procedures for Testing Existence and Valuation (Self-Study Video)

Jennifer F. Louis, CPA
QAS Self-Study Video
Credits: 2 $98.00
$98.00
Auditing
Comparing the Audit Standards: SASs, ISAs, and PCAOB (Self-Study Video)

Jennifer F. Louis, CPA
QAS Self-Study Video
Credits: 2 $98.00
$98.00
Accounting
2024 Annual Accounting and Financial Reporting Update (Self-Study Video)

Jennifer F. Louis, CPA
QAS Self-Study Video
Credits: 4 $196.00
$196.00
Accounting
The FASB Big 3

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 5 $145.00
$145.00 – $175.00
Accounting
Key Principles of Revenue Recognition & Leasing

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Accounting
Lease Accounting & Reporting – What You Need to Know

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Auditing
Beyond the Basics of SSARS and Nonattest Services

Jennifer F. Louis, CPA
Webcast
Credits: 8 $392.00
$392.00
Accounting
Deep Dive into Revenue Recognition & Leasing

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 8 $232.00
$232.00 – $262.00
Accounting
GAAP Hot Topics- What You Need to Know

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 16 $384.00
$384.00 – $424.00
Accounting
What You Need to Know About Lease Accounting

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Accounting
Revenue Recognition Principles

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Auditing
Beyond the Basics of SSARS and Nonattest Services (Self-Study Video)

Jennifer F. Louis, CPA
QAS Self-Study Video
Credits: 8 $392.00
$392.00
Taxes
Decedent Estate and Final 1040

A.J. Reynolds, EA
Webcast
Credits: 1 $49.00
$49.00
Taxes
Essential Legal Concepts with Tax Analysis

Danny Santucci, JD
QAS Self-Study
Credits: 29 $580.00
$580.00 – $620.00
Accounting
Credit Losses on Financial Instruments

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Accounting
Top Trends Impacting the Accounts Payable Function

Mary S. Schaeffer, MBA
Webcast
Credits: 1 $49.00
$49.00

Learn More

December 2, 2024

Indiana CPE Requirements: Your Guide to Staying Compliant

Introduction Meeting Indiana’s Continuing Professional Education (CPE) requirements is essential for accountants and financial professionals to maintain their licenses and stay ahead in their careers. With the upcoming reporting deadline for the 2021–2024 cycle just around the corner, now is the time to ensure you’re on track. This post will guide you through Indiana’s CPE requirements for CPAs and other designations, address common challenges, and highlight solutions to make compliance easier. Overview of Accounting CPE Requirements in Indiana Understanding Indiana’s CPE requirements is crucial to staying compliant and avoiding unnecessary stress. Here’s what you need to know: Indiana CPA License …

December 2, 2024

IRS Provides Transition Relief for Third-Party Settlement Organizations

On November 26th, the IRS issued Notice 2024-85, which provides transition relief for third-party settlement organizations (TPSOs) like PayPal, Venmo, and CashApp. The reporting threshold for 2024 will now be $5,000, dropping to $2,500 in 2025 and $600 in 2026 and beyond.Notice 2024-85 also specifies that for calendar year 2024, the IRS will not assert penalties under section 6651 or 6656 for TPSOs that fail to withhold and pay backup withholding tax during that year. The Background of 1099-K Reporting Threshold Changes These new reporting rules were first introduced as a part of the American Rescue Plan Act in 2021 …

November 27, 2024

California Corner: California’s 15-Day Rule for New Businesses

By: Karen Brosi, CFP, EA

As we approach the end of the year, it’s a good time to discuss the 15-day rule with your clients. Understanding the 15-day rule and realizing the rule only applies to short taxable years that are 15 days or fewer, is very important for your client’s decision about when to register their business entity with the California Secretary of State.The 15-day rule states that business entities (limited partnerships, limited liability partnerships, limited liability companies, and corporations) with a taxable year of 15 days or fewer are not required to file a tax return or pay the $800 annual/minimum tax, if …

November 26, 2024

Court Invalidates DOL Overtime Rule Nationwide

On November 15, 2024, the US District Court for the Eastern District of Texas retroactively invalidated a Final Rule from the Department of Labor (DOL) that had increased the minimum salary threshold for certain employees to be considered exempt from overtime pay under the Fair Labor Standards Act (FLSA). The rule was originally effective on July 1, 2024. An earlier ruling applied only to the State of Texas, but this decision affects all employers nationwide. The final rule provided staged increases to the standard salary level necessary for exemption from overtime pay for executive, administrative, and professional (EAP) employees. The …

November 19, 2024

DEA Considers Reclassification of Marijuana: A Potential Shift in Federal Tax Policy

By: Sharon Kreider, CPA

In a move that could significantly alter the landscape of cannabis regulation in the United States, the Drug Enforcement Administration is set to hold a public hearing on the potential rescheduling of medical marijuana from a Schedule I to a Schedule III controlled substance. This development marks a pivotal moment in the ongoing debate surrounding medical marijuana’s legal status and its implications for the medical marijuana industry, law enforcement, and taxes.The proposed rescheduling of marijuana does not apply to recreational marijuana, only to medical marijuana. The Hearing: Date, Time, and Place The DEA has scheduled the public hearing for December …

November 18, 2024

The Tax Professional’s 5-Step Guide to Succession Planning

Beginning Client succession planning Succession planning for your client is more complicated than simply choosing a successor. Institutional knowledge, client relationships, and technical expertise are all important characteristics of their unique business expertise — expertise that needs to be passed down and implemented for a smooth transition at any organizational level. Whether you’re planning your own transition or advising clients, understanding the full scope of succession planning is critical for maintaining a business’s success and ensuring that the business’s legacy endures. Here are 5 steps to follow when creating a successful succession plan. Step 1: Build a Solid Foundation with …

October 17, 2024

No Taxes on Tips: What Tax Pros and Accountants Need to Know

Recent campaign proposals from both sides of the aisle have suggested eliminating taxes on tips. While this idea may sound appealing to constituents, the reality is more complex — especially for tax professionals advising service industry clients. Here’s what you need to know. (We’ll be discussing this topic even more in-depth in our two-part livestream special, Tax at the Ballot Box, taking place October 22nd and December 10th.) The Current Landscape for TIP TAXATION The service industry comprises approximately 4 million tipped workers, representing 2.5% of the U.S. workforce, according to Yale University’s Budget Lab. These workers tend to be younger …

October 10, 2024

IRS Issues Relief for Victims of Hurricane Helene

The Internal Revenue Service has announced comprehensive tax relief for individuals and businesses affected by Hurricane Helene. The IRS has extended tax deadlines for the entire states of Alabama, Georgia, North Carolina, and South Carolina, as well as designated counties in Florida, Tennessee, and Virginia. All taxpayers in these areas now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments.This extension applies to:2024 individual and business returns normally due in March and April 20252023 individual and corporate returns with valid extensionsQuarterly estimated tax payments due on Jan. 15, 2025, and April …

October 1, 2024

Storm Damage Loss Swamped and Sunk for Lack of Appraisals or Other Proof of Loss (Thomas Richey and Maureen Cleary v. Comm., TCM 2023-43)

Thomas Richey and Maureen Cleary owned a home and a boat in March 2017, when Winter Storm Stella hit Stone Harbor and flooded the city’s streets. Richey and Cleary claimed that the storm damaged the waterside portion of their property and their 40-foot boat, The Celtic Dream. On their 2017 tax return, they claimed total casualty losses of more than $820,000 and a deduction—after considering the income limitation—of nearly $740,000. Calculating the Deduction: There are three rules for determining a casualty loss deduction. The first rule is that only physical damage can be counted as a casualty loss and decreases …

August 27, 2024

California Corner: The California Department of Tax and Fee Administration Tax Guides

This summer, the California Department of Tax and Fee Administration (CDTFA) posted a new comprehensive Tax Guide for Event Planners to help them (and tax practitioners) understand their tax obligations. Here’s a summary of the key points: Tax Guide for Event Planners – Key Topics Sales and Use Tax Application: Event planners may be subject to sales tax on certain services and products they provide. Consultation Services and Planning: Mandatory charges for professional planning or coordination are taxable if connected to sales of tangible personal property. Tips and Gratuities: Optional tips are generally not taxable, but mandatory service charges are …

August 22, 2024

California Corner: The California Supreme Court Upholds Proposition 22

On July 25, 2024, the California Supreme Court delivered a landmark ruling upholding Proposition 22, a measure passed by California voters in November 2020. The Court’s decision in People v. Uber Technologies, Inc. allows companies such as Uber, Lyft, and DoorDash to classify their drivers as independent contractors rather than employees. The Court’s ruling maintains that drivers for these app-based services are not employees but independent contractors. This classification exempts them from traditional employee benefits while ensuring they receive certain specific benefits under Proposition 22. Compliance Requirements for App-Based Companies: To comply with Proposition 22, app-based companies must adhere to …

August 7, 2024

The Supreme Court Overrules the Forty-year-old Chevron Doctrine

On June 28, 2024, the Supreme Court delivered a landmark decision in Loper Bright Enterprises v. Raimondo fundamentally altering the role of federal agencies in interpreting the laws they enforce. In a 6-3 ruling, the Court overruled the Chevron doctrine, a principle established in Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc. (1984). Under Chevron, courts were required to defer to federal agencies’ interpretations of ambiguous statutes if the agency’s interpretation was deemed reasonable, provided Congress had not directly addressed the issue.The recent decision in Loper Bright shifts this paradigm. The Supreme Court ruled that judges should no longer …

July 23, 2024

DOL Updates Exemptions For Executive, Administrative, Professional, Outside Sales, And Computer Employees

The Department of Labor final rule Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales, and Computer Employees took effect on July 1, 2024. The final rule updated and revised the regulations issued under §13(a)(1) of the Fair Labor Standards Act implementing the exemption from minimum wage and overtime pay requirements for executive, administrative, and professional (EAP) employees. Revisions include increases to the standard salary level and the highly compensated employee total annual compensation threshold, as well as a mechanism that provides for the timely and efficient updating of these earnings thresholds to reflect current earnings data. Specific …

July 18, 2024

CPE Credit Packages vs. Subscriptions: Which is Right for Your Professional Development?

In the world of continuing professional education (CPE), staying up-to-date with your credits is crucial. But with various options available, how do you choose between traditional CPE subscriptions and a Western CPE Credit Package? Let’s dive into the key differences and help you make an informed decision for your professional development. Understanding CPE Credit Packages CPE Credit Packages are a flexible alternative to the traditional CPE subscription model. Instead of paying for unlimited access, you purchase a specific number of credits that you can use across our entire course catalog. This model allows professionals to: Pay only for the credits …

July 18, 2024

The Fact and Fiction of the “Self Employment Tax Credit”

Move over, ERC: there’s another social media craze gaining steam. The IRS has issued an alert regarding misleading information on social media telling people they can cash in on the “Self Employment Tax Credit” (sometimes abbreviated as “the SETC”) as a way for self-employed individuals and gig workers to qualify for payments of up to $32,000 (with some sources claiming as high as $36,200) related to the COVID-19 pandemic period. The actual credit being referred to is the Credits for Sick Leave and Family Leave, and while it is certainly real, there are important details some social media influencers are not …

July 15, 2024

A&A Alert: The Final Chapter of the FASB Conceptual Framework

It’s funny how these things work out. A few days ago, I was at Disney’s Four Seasons Resort for Western CPE’s Orlando conference, speaking about the exposure draft for the final chapter of the FASB’s Conceptual Framework. At the time, I indicated it was still an exposure draft but that I expected a final issuance any day now. Low and behold, when I checked my emails later, the announcement from the FASB was in my inbox. For several years, the FASB has been working on a complete conceptual framework to serve as a basis for any and all future GAAP …

July 9, 2024

GPS Tracker Doesn’t Work Alone to Get Deduction for Tax Preparer (Patricia Chappell v. Comm., TCS 2024-2)

Patricia Chappell used MileIQ to track her location from March 23 to December 15, 2015. From the app, she entered whether trips were business or personal. MileIQ summarized Ms. Chappell’s tracking information and provided a log that could be used to help substantiate her business miles driven during the year. Ms. Chappell’s driver’s license was suspended for about six months in the middle of 2015. During that time, she used a driver. In a close examination of her records, there were inconsistencies in dates and purchases. There were several days on which gas was purchased multiple times, but no excessive …

July 2, 2024

Used Car Salesman Sells Judge on Cohan Rule (Jesse Alvarado and Estate of Maria De Lourdes Velasques v. Comm., TCM 2024-1)

After 25 years as a commercial lender at Comerica Bank, Mr. Alvarado opened South Bay Autos, a used car business, preparing a few tax returns on the side. South Bay relied heavily on credit, both for the acquisition of inventory and for the sale of vehicles to customers. South Bay purchased vehicles at car auctions using credit with terms that required repayment in 45 days before having to pay high interest charges. Vehicles were generally sold on credit, with the contracts sold to financing companies. The finance companies would pay the face amount of a contract less a reserve and …

May 21, 2024

Unreported Income, Unsubstantiated Deductions, Late Filing – Three Strikes and Taxpayer Loses (Paulette Thompson and Johnnie Thompson v. Comm., TCM 2024-14)

By: Mark Seid, EA, CPA, USTCP

The Thompsons earned income from farming operations raising and selling cattle, chickens, eggs, and turkeys. Mrs. Thompson also earned income from a tax preparation business (which earned her a space in this tax update manual). IRS prepared SFRs for 2014, 2015, and 2016. Mrs. Thompson mailed a 2014 tax return to the IRS on April 16, 2018. She provided her 2015 and 2016 returns to an Appeals officer in February 2019. IRS did not process the returns for 2014 – 2016. Income from her tax preparation business was reported on Schedule F as “Custom Hire (Machine Work) Income.”Gross income from …

May 10, 2024

IRS Explains the Employer-Provided Childcare Tax Credit on New IRS.gov Page (IR-2024-34)

IRS has provided several plain language explanations on claiming the employer-provided childcare credit (§45F). An eligible employer must have paid or incurred qualified childcare expenditures to provide childcare services to employees. The credit is 25% of qualified childcare facility expenditures plus 10% of qualified childcare resource and referral expenditures, limited to $150,000 per year. The credit is claimed on Form 8882, Credit for Employer-Provided Childcare Facilities and Services. Qualified Childcare Expenditures Qualified childcare expenditures are:Costs associated with acquiring, constructing, rehabilitating or expanding property used as the taxpayer’s qualified childcare facility;Qualified childcare facility expenditures are operating expenses made by the taxpayer, …

About Us

Customer Experience

Professional Resources

Firms & Groups

Western CPE LLC

Guide to Federal Corporate & Individual Taxation

Professional Ethics for Pennsylvania CPAs

Tax Concerns for Seniors

Making The Best of Bad Situations

Alabama Professional Ethics

Ethics for Maryland

Current Nonprofit Fraud Trends

Definitive Revenue Recognition Course

Current Fraud Trends – Nonprofit and Government Entities

Accounting For Leases

Kansas Professional Ethics

Partnership Taxation

Passive Losses

Accounting for Not-for-Profit Entities

Wisconsin Professional Ethics

Ethics for Alaska CPAs

Enterprise Risk Management

Grow Your Business From Within: Striking the Right Balance Between a CPA Firm’s Financial, People, and Client Success

Vendor Issues in Accounts Payable

IFRS Accounting – An Introduction

IFRS Accounting – The IAS and IFRS Standards

Group Audits: Who is Responsible for What?

IFRS Accounting – IFRS Issues

Estate Elements & Tools

Analytical Procedures for Nonprofits (Self-Study Video)

Federal Income Tax Changes – 2024

Exams & Appeals

Current Issues in Performing Yellow Book Audits (Self-Study Video)

Private Company Simplified GAAP Alternatives (Self-Study Video)

Common Financial Statement Disclosures for Nonpublic Entities (Self-Study Video)

Auditing Investments – Understanding Risks and Procedures for the Most Common Investments (Self-Study Video)

Enjoyable Ethics for Florida CPAs

Auditing Accounts Receivable – Focusing Procedures for Testing Existence and Valuation (Self-Study Video)

Comparing the Audit Standards: SASs, ISAs, and PCAOB (Self-Study Video)

2024 Annual Accounting and Financial Reporting Update (Self-Study Video)

The FASB Big 3

Key Principles of Revenue Recognition & Leasing

Lease Accounting & Reporting – What You Need to Know

Beyond the Basics of SSARS and Nonattest Services

Deep Dive into Revenue Recognition & Leasing

GAAP Hot Topics- What You Need to Know

What You Need to Know About Lease Accounting

Revenue Recognition Principles

Beyond the Basics of SSARS and Nonattest Services (Self-Study Video)

Decedent Estate and Final 1040

Essential Legal Concepts with Tax Analysis

Credit Losses on Financial Instruments

Top Trends Impacting the Accounts Payable Function