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Webcast (358)

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Ethics for Enrolled Agents (10)

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Sort By:

Personnel/Human Resources
Value Pricing, Step-by-Step

Sandra Leyva, CPA
Webcast
Credits: 2 $98.00
$98.00
Finance
Analyzing Cost Data for Management

Delta CPE LLC
QAS Self-Study
Credits: 9 $261.00
$261.00 – $291.00
Business Management & Organization
Strategic Management: Concepts & Tools

Delta CPE LLC
QAS Self-Study
Credits: 12 $336.00
$336.00 – $376.00
Accounting
SEC Pay Versus Performance Disclosures- What You Need to Know

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Accounting
Optimize Cash Flow Through Recievables Factoring

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Accounting
True Sale Opinions: What You and Your Auditor Needs to Consider

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Accounting
Internal Controls in Accounts Payable

Mary S. Schaeffer, MBA
QAS Self-Study
Credits: 8 $232.00
$232.00 – $262.00
Accounting
Vendor Issues in Accounts Payable

Mary S. Schaeffer, MBA
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Accounting
Dealing with Expense Report Reimbursement Problems

Mary S. Schaeffer, MBA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Accounting
Common Invoice Problems: How to Deal with Them

Mary S. Schaeffer, MBA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Accounting
Creating an Accounts Payable Policy & Procedures Manual

Mary S. Schaeffer, MBA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Accounting
Best Practices for Invoice Handling

Mary S. Schaeffer, MBA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Accounting
Best Practices for Accounts Payable

Mary S. Schaeffer, MBA
QAS Self-Study
Credits: 13 $351.00
$351.00 – $391.00
Personnel/Human Resources
Employee Onboarding

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Business Management & Organization
Succession Planning, Leadership And Growth For Tomorrow

Ed Robinson, CPA, CSP
Webcast
Credits: 3 $147.00
$147.00
Accounting
Business Combinations and Consolidations

Steven M. Bragg, CPA
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Accounting
Detailed Overview of the Held for Sale Classification Criteria

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Accounting
Accounting for Held for Sale Assets

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Accounting
Essentials of Payroll Accounting

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Accounting
Essentials of Asset Accounting

Steven M. Bragg, CPA
QAS Self-Study
Credits: 5 $145.00
$145.00 – $175.00
Accounting
An Electronic Payment Primer: How Savvy Companies Now Pay Their Bills (ACH, Wires & Instant Payment)

Mary S. Schaeffer, MBA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Accounting
Supplier Finance Programs – What You Need to Disclose

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Business Management & Organization
Using DISC To Mentor Your Team

Ed Robinson, CPA, CSP
Webcast
Credits: 2 $98.00
$98.00
Personnel/Human Resources
Business Development Skills to Grow Revenue and Increase Impact

Ed Robinson, CPA, CSP
Webcast
Credits: 4 $196.00
$196.00
Accounting
Accountant’s Guidebook: Management Reports And More

Jeff Sailor, CPA
Webcast
Credits: 4 $196.00
$196.00
Accounting
Not Documented Not Done

Jeff Sailor, CPA
Webcast
Credits: 2 $98.00
$98.00
Accounting
Essentials of Developing Information for Management

Steven M. Bragg, CPA
QAS Self-Study
Credits: 6 $174.00
$174.00 – $204.00
Accounting
Lease Accounting: Core Concepts

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Accounting
Fraud Schemes

Steven M. Bragg, CPA
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Economics
Understanding the Economy

Delta CPE LLC
QAS Self-Study
Credits: 8 $232.00
$232.00 – $262.00
Accounting
Foreign Currency Accounting

Delta CPE LLC
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Accounting
Essentials of Creating and Analyzing Financial Statements

Steven M. Bragg, CPA
QAS Self-Study
Credits: 5 $145.00
$145.00 – $175.00
Accounting
Fraud Detection Tools: Benford’s Law And The Beneish M Score

Joseph Helstrom, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Accounting
Controller’s Role in Payroll, Budget, and Management

Steven M. Bragg, CPA
QAS Self-Study
Credits: 6 $174.00
$174.00 – $204.00
Accounting
Controller’s Role in Creating Reports

Steven M. Bragg, CPA
QAS Self-Study
Credits: 5 $145.00
$145.00 – $175.00
Business Management & Organization
Creating Leaders That Influence And Impact All Generations

Ed Robinson, CPA, CSP
Webcast
Credits: 2 $98.00
$98.00
Accounting
Accounting for Earnings Per Share

Delta CPE LLC
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Accounting
Fraud: Ensuring Integrity in Financial Reporting

Delta CPE LLC
QAS Self-Study
Credits: 6 $174.00
$174.00 – $204.00
Communications & Marketing
Attract New Clients Using Online Marketing

Sandra Leyva, CPA
Webcast
Credits: 3 $147.00
$147.00
Business Management & Organization
The Pocket MBA: Concepts and Strategies

Delta CPE LLC
QAS Self-Study
Credits: 13 $351.00
$351.00 – $391.00
Business Law
Critical Elements Of Business Law

Jennifer Elder, CPA, CFF, CIA, CMA
Webcast
Credits: 2 $98.00
$98.00
Accounting
Controller’s Role in Cash, Credit, and Collections

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Accounting
Controller’s Role in Assets, Liabilities, and Equity

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Accounting
Cost Management: Accounting and Control

Delta CPE LLC
QAS Self-Study
Credits: 13 $351.00
$351.00 – $391.00
Auditing
Performing Initial Audits and Reaudits of Opening Balances

Larry L. Perry, CPA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Accounting
Principles of Financial Statement Presentations

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Accounting
What You Need to Know About Cash Flow

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Finance
Financial Markets: A Comprehensive Overview

Michael J. Walker, CPA
QAS Self-Study
Credits: 20 $400.00
$400.00 – $440.00

Learn More

April 25, 2025

How to Complete the IRS’s Annual Filing Season Program

As tax professionals, we understand the importance of maintaining high standards of expertise and professionalism in our industry. The IRS’s Annual Filing Season Program (AFSP) gives non-credentialed tax preparers the opportunity to distinguish themselves in the marketplace by being added to the IRS’s Directory of Federal Tax Return Preparers and gaining limited representation rights before the IRS. If you’re considering participating in this voluntary program, this guide will walk you through the step-by-step process of completing the requirements and obtaining your Record of Completion.If you are interested in the Annual Filing Season Program and want to know more, check out …

April 23, 2025

FAQs Released for FinCEN Geographic Targeting Order Impacting California and Texas Border Region Money Services Businesses

By: Sharon Kreider, CPA

On March 11, 2025, the Financial Crimes Enforcement Network (FinCEN) issued a Geographic Targeting Order (GTO) that impacts money services businesses (MSBs) operating in California and Texas border counties. The targeting order is an important development for tax professionals advising clients in the affected regions.On March 24, 2025, FAQs were released to answer 21 frequent questions on implementing the reporting requirements. What Affected California and Texas Tax Professionals Need to Know The GTO dramatically lowered the Currency Transaction Report (CTR) threshold to just $200 for MSBs operating in specific ZIP codes along the southwest border. This represents a substantial change …

April 16, 2025

Social Security Identity Verification Requirements Change for a Second Time

By: Sharon Kreider, CPA

The Social Security Administration has eased some of its new identity verification requirements and delayed implementation from March 31, 2025 to April 14, 2025. The revised rules for identity verification represent a significant procedural change that will affect clients who prefer or need to manage their benefits through phone or in-person channels rather than online. The change is part of the Administration and DOGE’s efforts to curb fraud and abuse at all levels of government. Key Changes Effective April 14, 2025: 1. Different Requirements by Benefit Type: Retirement, Survivors, or Auxiliary Benefits: Require either online identity proofing (via my Social …

April 9, 2025

IRS Employment in Flux: Reinstatements, Voluntary Separations, and Resignations

The IRS personnel shake-ups continue. Approximately 7,000 probationary IRS employees who were terminated in February are set to return to work by April 14, but the agency has now launched three voluntary separation programs as part of a broader reduction-in-force (RIF) initiative. Acting IRS commissioner Melanie Krause has also resigned, making her the third IRS leader to do so in 2025. Court-Ordered ReinstatementsThe reinstatement comes after federal court interventions forced the IRS to bring back the terminated workers. Initially, the agency placed these employees on administrative leave in March, a move that drew criticism from Judge William Alsup of the Northern …

April 1, 2025

Executive Order Mandating Electronic Federal Tax Refunds and Payments for Taxes

By: Jane Ryder, EA, CPA

Beginning as early as September 30, 2025, the president’s March 25, 2025, executive order “Modernizing Payments To and From America’s Bank Account” mandates all payments to and from the US Treasury be paid electronically. This includes federal tax payments and federal tax refunds.Timing of Electronic Tax Payments & Refund MandateVerbiage in the order indicates there may be a delay in implementing the order: “As soon as practicable, and to the extent permitted by law, all payments made to the Federal Government shall be processed electronically, except as specified in section 4 of this order.”The order also indicates all federal tax …

March 25, 2025

A Welcome Relief: FinCEN Lifts Beneficial Ownership Reporting Burden from U.S. Companies

In a rare regulatory win that tax professionals can actually celebrate during the height of tax season, the Financial Crimes Enforcement Network (FinCEN) announced on March 21, 2025, that it has removed beneficial ownership information (BOI) reporting requirements for all U.S. companies and U.S. persons under the Corporate Transparency Act (CTA). Following the Treasury Department’s initial announcement on March 2, 2025, this decision removes yet another administrative burden from the shoulders of already overwhelmed tax practitioners. A Silver Lining: One Less Compliance Burden At a time when tax professionals are drowning in ever-expanding regulatory requirements, the elimination of BOI reporting …

March 19, 2025

California Corner: New FinCEN Geographic Targeting Order Impacts California Border Region Money Services Businesses

By: Sharon Kreider, CPA

Last week, the Financial Crimes Enforcement Network (FinCEN) issued a significant Geographic Targeting Order (GTO) that will directly impact money services businesses (MSBs) operating in California’s border counties. This new order represents an important development for tax professionals advising clients in the affected regions.What California Tax Professionals Need to KnowThe GTO, released on March 11, 2025, dramatically lowers the Currency Transaction Report (CTR) threshold to just $200 for MSBs operating in specific ZIP codes along the southwest border. This represents a substantial change from the standard $10,000 CTR reporting requirement that most financial institutions follow.For California tax professionals, this order …

March 3, 2025

Treasury Ends BOI Enforcement

The U.S. Treasury Department announced on March 2 that it will no longer enforce the Corporate Transparency Act (CTA) or its associated Beneficial Ownership Information (BOI) reporting requirements. This decision effectively halts a rule aimed at combating money laundering and shell company formation. In a press release, Treasury Secretary Scott Bessent called the move “a victory for common sense” and stated it aligns with “President Trump’s bold agenda to unleash American prosperity by reining in burdensome regulations, in particular for small businesses that are the backbone of the American economy.” The Treasury Department confirmed it will not impose penalties against …

February 27, 2025

California Corner: Filing 1099s with the Franchise Tax Board (FTB)

By: Karen Brosi, CFP, EA

If you file Forms 1099 via paper or file electronically with the IRS following the IRS Combined Federal/State Filing Program (CFSF) guidelines as outlined in IRS Publication 1220, and the amounts you are reporting to the IRS and FTB are the same, you do not need to file anything separate with FTB—the information will be forwarded to FTB from the IRS. IRS Publication 1220 also lists which forms are included in the CFSF. If you have an exception that requires you to report something different for federal and state purposes, such as a different dollar amount, file separate returns with …

February 27, 2025

Five Tips for Guiding Parents through Financial Planning for College

As financial planning professionals, you often encounter parents who are overwhelmed by the prospect of saving for their children’s college education. That’s where you come in. Your role as a financial planner puts you in a position to ensure the continued development of a child’s education, helping those that go to college reach their goal of earning a degree. Your work has lasting generational benefits, but with college costs continuing to rise significantly year over year, families need your expert guidance to develop effective saving and funding strategies that foster their children’s educational future. Here are five essential tips to …

February 27, 2025

Enhance Your Practice with Personal Financial Planning (PFP) Services

As tax professionals, you develop a deep understanding of your clientele’s financial needs, their goals, and their struggles. You’re the trusted advisor for keeping their taxes compliant and maximizing their tax benefits. As client needs become more complex and tax preparation increasingly automated, forward-thinking CPAs and tax professionals are discovering new opportunities to leverage their client base with personal financial planning (PFP). This strategic expansion isn’t just about adding services—it’s about transforming your practice into a year-round advisory powerhouse. PFP for Your Client Base Starting your PFP journey doesn’t require a complete practice overhaul. Begin with your current clients who …

February 20, 2025

The Best CPE for Auditors in 2025

As an auditor, you know that staying ahead in this ever-evolving profession requires ongoing learning. The best CPE for auditors in 2025 isn’t just about checking a compliance box—it’s about sharpening your expertise, staying informed on industry changes, and ensuring you’re delivering top-notch service. Here are some must-take courses that will keep you at the top of your game. 1. Identifying Audit Risks – Financial Reporting and Revenue Recognition 1 Credit: Auditing | Available in: Self-StudyUnderstanding financial reporting and revenue recognition is essential for catching potential risks early. This course takes a deep dive into common audit risk factors, equipping …

February 19, 2025

The Best CPE for Forensic Accountants in 2025

If you’re a forensic accountant, you already know that staying one step ahead of fraudsters is no easy task. The field is constantly evolving, and keeping your skills sharp is essential to catching complex financial schemes. We’ve identified some of the best CPE for forensic accountants to make your day a little easier. 1. Accounting Fraud: Recent Cases 1 Credit: Accounting | Available in: Self-StudyThis course dives into recent high-profile fraud cases, showing you what went wrong, how the fraudsters covered their tracks, and how investigators finally cracked the case. It’s perfect for forensic accountants who want to learn from …

February 19, 2025

BOI Reporting is Back in Effect

Beneficial ownership reporting requirements are back in effect, and most companies will have a new reporting deadline of March 21, 2025

February 12, 2025

Valentines for Accountants

By: Western CPE Staff

This Valentine’s Day we’re spreading the love with our new collection of accounting Valentine’s Day cards to share with your sweetheart or office bestie. We’ve created a special set of accounting Valentine’s Day cards filled with clever jokes to make your colleagues, clients, or special someone, smile. Whether you’re a CPA, a financial planner, or just someone who loves a good accounting pun, these accounting Valentines are the perfect way to spread some joy in the office. Download your Valentines for Accountants Our exclusive free Valentine’s cards feature clever, accounting-inspired messages that are sure to get a chuckle. Forget the …

February 12, 2025

Christopher Pascucci V. Comm., TCM 2024-43

$8.2 Million Madoff Theft Loss Disallowed for Lack of Ownership of Stolen Assets (Christopher Pascucci V. Comm., TCM 2024-43) Christopher Pascucci owned 16 variable life insurance policies which provided life insurance and the opportunity for investment. The policies specifically stated that the insurance company was the legal owner of assets in all of the investment accounts. Investments were made in Bernard L. Madoff Investment Securities which claimed to provide investors “a secure investment with a high rate of return using a ‘split strike conversion’ strategy.”On Dec. 11, 2008, Mr. Madoff was arrested for — and ultimately pleaded guilty to — …

February 12, 2025

Thomas K. Richey and Maureen P. Cleary v. Comm., TCM 2023-43

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

February 12, 2025

Matthew and Katherine Christensen v. U.S. (US Ct. of Claims, No. 20-935T (Sep. 13, 2023)

Taxpayers Can Reduce NIIT by Foreign Tax Credit under US-France Tax Treaty (Matthew and Katherine Christensen v. U.S. (US Ct. of Claims, No. 20-935T (Sep. 13, 2023)) Matthew and Katherine Christensen sought a refund of $3,851 for net investment income tax (NIIT) paid for the tax year 2015. The Christensen’s claimed that, because they are US citizens residing in France, “a foreign tax credit should have been allowed for French taxes that the plaintiffs paid with respect to the income giving rise to the net investment income tax, as provided by the income tax treaty that exists between the United …

February 12, 2025

Paul Young Kim v. U.S. (5:22-cv-00691 (CA-9, Mar. 28, 2023)

Taxpayers Cannot Reduce NIIT by Foreign Tax Credit under US-Korea Tax Treaty (Paul Young Kim v. U.S. (5:22-cv-00691 (CA-9, Mar. 28, 2023)) Paul Kim is a US citizen who resided in South Korea until Sep. 2015, when he relocated to California. For the tax year 2015, Mr. Kim timely filed a Form 1040 reporting in addition to the amount of regular income tax owed $644,382 in net investment income tax (“NIIT”).Subsequently, Mr. Kim filed a Form 1040X for the 2015 tax year seeking a refund of $638,232 in NIIT. Mr. Kim claimed, under the US-South Korea Income Tax Treaty, that …

February 12, 2025

Jaqueline Garcia-Bravo v. Comm., Tax Court Docket No. 26566-22 (Jan. 17, 2024)

Court Explains “Related Expenses” for American Opportunity Tax Credit (Jaqueline Garcia-Bravo v. Comm., Tax Court Docket No. 26566-22 (Jan. 17, 2024)) Jacqueline Garcia-Bravo claimed an AOTC of $2,500 for her and $2,500 for her dependent son.Ms. Garcia-Bravo’s educational expenses were ineligible for credit because she has already claimed the credit for four prior tax years. Section 25A(b)(2)(C) provides that the AOTC is available only for the first four years of postsecondary education.For her son, “qualified tuition and related expenses” included five expenses – books, two computers, an office chair, a laptop messenger bag, and an ink cartridge for a printer. The …

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Western CPE LLC

Value Pricing, Step-by-Step

Analyzing Cost Data for Management

Strategic Management: Concepts & Tools

SEC Pay Versus Performance Disclosures- What You Need to Know

Optimize Cash Flow Through Recievables Factoring

True Sale Opinions: What You and Your Auditor Needs to Consider

Internal Controls in Accounts Payable

Vendor Issues in Accounts Payable

Dealing with Expense Report Reimbursement Problems

Common Invoice Problems: How to Deal with Them

Creating an Accounts Payable Policy & Procedures Manual

Best Practices for Invoice Handling

Best Practices for Accounts Payable

Employee Onboarding

Succession Planning, Leadership And Growth For Tomorrow

Business Combinations and Consolidations

Detailed Overview of the Held for Sale Classification Criteria

Accounting for Held for Sale Assets

Essentials of Payroll Accounting

Essentials of Asset Accounting

An Electronic Payment Primer: How Savvy Companies Now Pay Their Bills (ACH, Wires & Instant Payment)

Supplier Finance Programs – What You Need to Disclose

Using DISC To Mentor Your Team

Business Development Skills to Grow Revenue and Increase Impact

Accountant’s Guidebook: Management Reports And More

Not Documented Not Done

Essentials of Developing Information for Management

Lease Accounting: Core Concepts

Fraud Schemes

Understanding the Economy

Foreign Currency Accounting

Essentials of Creating and Analyzing Financial Statements

Fraud Detection Tools: Benford’s Law And The Beneish M Score

Controller’s Role in Payroll, Budget, and Management

Controller’s Role in Creating Reports

Creating Leaders That Influence And Impact All Generations

Accounting for Earnings Per Share

Fraud: Ensuring Integrity in Financial Reporting

Attract New Clients Using Online Marketing

The Pocket MBA: Concepts and Strategies

Critical Elements Of Business Law

Controller’s Role in Cash, Credit, and Collections

Controller’s Role in Assets, Liabilities, and Equity

Cost Management: Accounting and Control

Performing Initial Audits and Reaudits of Opening Balances

Principles of Financial Statement Presentations

What You Need to Know About Cash Flow

Financial Markets: A Comprehensive Overview