Search - Western CPE

Product Search

Conferences

Blog

Keyword Search

Search Filters

Product Delivery

Webcast (324)

Self-Study (682)

Self-Study Video (68)

Live Webcast (5)

Instructors

CPE Topic

Accounting (296)

Auditing (147)

Business & Industry (59)

California Federal Tax Update (6)

California Regulatory Review (2)

Ethics (144)

Ethics for Enrolled Agents (10)

Federal Tax Update (1)

Financial Planning (59)

Fraud (17)

Personal Development (27)

Practice Management (59)

Specialized Knowledge (10)

Taxes (207)

Technology (81)

NASBA CPE Category

Credit Type

CFP (260)

CMA (364)

CTEC (213)

EA/IRS (208)

Non-Technical (175)

Technical (898)

Yellow Book (2)

Price

CPE Credits

Keyword Search

Search Filters

Product Delivery

Webcast (324)

Self-Study (682)

Self-Study Video (68)

Live Webcast (5)

Instructors

CPE Topic

Accounting (296)

Auditing (147)

Business & Industry (59)

California Federal Tax Update (6)

California Regulatory Review (2)

Ethics (144)

Ethics for Enrolled Agents (10)

Federal Tax Update (1)

Financial Planning (59)

Fraud (17)

Personal Development (27)

Practice Management (59)

Specialized Knowledge (10)

Taxes (207)

Technology (81)

NASBA CPE Category

Credit Type

CFP (260)

CMA (364)

CTEC (213)

EA/IRS (208)

Non-Technical (175)

Technical (898)

Yellow Book (2)

Price

CPE Credits

Sort By:

Taxes
Passive Losses

Danny Santucci, JD
QAS Self-Study
Credits: 10 $290.00
$290.00 – $320.00
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
Regulatory Ethics
Wisconsin Professional Ethics

Joseph Helstrom, CPA
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Accounting
Accounting for Not-for-Profit Entities

Jeff Sailor, CPA
Webcast
Credits: 3 $147.00
$147.00
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
Accounting
Vendor Issues in Accounts Payable

Mary S. Schaeffer, MBA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
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
Auditing
Group Audits: Who is Responsible for What?

Jennifer F. Louis, 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
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
Accounting
IFRS Accounting – IFRS Issues

Jeff Sailor, CPA
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
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
Analytical Procedures for Nonprofits (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
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
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
Lease Accounting & Reporting – What You Need to Know

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

Jennifer F. Louis, CPA
Webcast
Credits: 8 $392.00
$392.00
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
Taxes
Decedent Estate and Final 1040

A.J. Reynolds, EA
Webcast
Credits: 1 $49.00
$49.00
Accounting
Top Trends Impacting the Accounts Payable Function

Mary S. Schaeffer, MBA
Webcast
Credits: 1 $49.00
$49.00
Taxes
Inflation Reduction Act

Paul J. Winn CLU ChFC
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Accounting
Accounting For Leases

Jeff Sailor, CPA
Webcast
Credits: 4 $196.00
$196.00
Accounting
Accounts Payable Best Practices for Finance and Accounting Professionals

Mary S. Schaeffer, MBA
Webcast
Credits: 1 $49.00
$49.00
Taxes
Estate Planning Essentials

Danny Santucci, JD
QAS Self-Study
Credits: 10 $290.00
$290.00 – $320.00
Regulatory Ethics
Professional Ethics for Colorado CPAs

Patricia McCarthy, MBA& Joseph Helstrom, CPA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Regulatory Ethics
Professional Ethics for Illinois CPAs

Joseph Helstrom, CPA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Taxes
Defensive Divorce

Danny Santucci, JD
QAS Self-Study
Credits: 15 $375.00
$375.00 – $415.00
Accounting
The Accounting Procedures Guidebook

Steven M. Bragg, CPA
QAS Self-Study
Credits: 11 $308.00
$308.00 – $348.00
Business Management & Organization
The New Manager Guidebook

Steven M. Bragg, CPA
QAS Self-Study
Credits: 16 $384.00
$384.00 – $424.00
Taxes
Form 1099 Compliance

Steven M. Bragg, CPA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00

Learn More

January 21, 2019

Is my rental property a qualified trade or business? IRS provides a few answers January 21, 2019

By: Sharon Kreider, CPA

The 20% QBI deduction is only allowed for qualified trade or business income. The bothersome question in the whole year since §199A was enacted was if and when a rental activity is a trade or business. In Notice 2019-7, the IRS proposes a revenue procedure (now designated as Rev. Proc. 2019-xx) that will provide a safe harbor for determining if a rental activity is a trade or business for purposes of the §199A deduction.Safe harbor. To use the safe harbor the taxpayer is required to:Maintain separate books and records for each rental activity (or the combined enterprise if aggregated together),Demonstrate that 250 …

January 4, 2019

2019 Tax Season Staff Meeting Agenda January 4, 2019

By: Sharon Kreider, CPA

A staff meeting to begin another tax season is a good idea whether your staff is just your spouse or an admin or it includes partners, preparers, reviewers and bookkeepers. More than 100 changes from the Tax Cuts and Jobs Act (TCJA) take affect for 2018 tax returns. Communicating them to all workers who deal with returns is crucial. The year I discovered that my most valuable person didn’t know what I thought was a simple “everyone-knows- that” change, and we had errors because of my assumptions, was the year I discovered the necessity of starting out right with staff.A …

December 7, 2018

Client Letter for Year End Planning December 7, 2018

By: Sharon Kreider, CPA

One of our Tax Update attendees generously provided a client letter for you to use. Use it as-is or change it to fit your own client base. We hope sharing this with you will make your next few weeks easier. Dear Clients,I am writing to briefly review some of the main points in the new tax law, in an effort to do year‑end planning to minimize your 2018 taxes. In the past many clients did not benefit from a year end review as things were set when we prepared the previous year’s tax return and the Alternative Minimum Tax nullified many of …

November 30, 2018

Stay Ahead of the Game November 30, 2018

By: Sharon Kreider, CPA

There are more than 100 changes in the Tax Cuts and Jobs Act taking affect for the 2018 tax return. When talking to your clients before year-end, here are a few items to consider in that discussion.A personal casualty loss is not deductible for 2018 to 2025. Remind clients that they should review their insurance coverage with their agent to make sure it is adequate. Federally declared disaster losses remain deductible.The 529 College Savings Plan has been expanded. Qualified distributions now include a withdrawal of up to $10,000 per beneficiary for elementary or secondary public, private or religious school tuition. …

November 26, 2018

Dividing Business Functions to Avoid the Specified Services Limitations for the QBI Deduction November 26, 2018

By: Sharon Kreider, CPA

Dividing Business Functions to Avoid the Specified Services Limitations for the QBI Deduction (PR §1.199A-5)An individual with “specified service” income cannot benefit from the new Qualified Business Income (QBI) deduction if the individual has taxable income in excess of a threshold. Therefore, those in a specified service trade or business who have taxable income above $157,500 ($315,000 MFJ) are subject to a phase-out of their QBI deduction, and at taxable income of $207,500 ($415,000 MFJ), they cannot claim any QBI deduction.Note. Generally a specified service trade or business (SSTB) includes a trade or business involving the performance of services in the …

November 26, 2018

Two CPAs in Trouble for Aiding and Abetting the Filing of False Tax Returns November 26, 2018

By: Sharon Kreider, CPA

Two CPAs in Trouble for Aiding and Abetting the Filing of False Tax ReturnsMarc Berger, CPA. Marc Berger was convicted of three counts of aiding and abetting the filing of false tax returns for his client, Steve Burrill. Burrill1 withdrew $18 million above his authorized management fees from a $283 million venture capital fund that he managed. A jury found that Berger advised and counseled Burrill to classify the withdrawals as loans and to create loan documents accordingly. With income mis-stated, Burrill paid no taxes for the three years under consideration, 2011, 2012, and 2013. The maximum penalty for each count …

November 2, 2018

Marketing for CPAs, Accountants, and Tax Professionals November 21, 2018

Are you looking for solutions for marketing and growing your tax and accounting firm? Read on.We live in a digital era. Did you know 30% of mobile searches are related to a location?If someone searches for “cpa firms near me” on Google and you are not in the top results, you just lost a potential customer.For example, when I search for that keyword, Google shows me 12.7 Million results.Massive competition, isn’t it?I am sure you will agree that positioning yourself online is perhaps imperative for your business growth.In this article, I will talk about the most important things you can …

October 3, 2018

Specified Services and the QBI Deduction October 3, 2018

By: Sharon Kreider, CPA

IRS NEWS — on Specified Services and the QBI Deduction (PR §1.199A-5)An individual with “specified service” income cannot benefit from the new Qualified Business Income (QBI) deduction if the individual has taxable income in excess of a threshold. Therefore, those in a specified service trade or business who have taxable income above $157,500 ($315,000 MFJ) are subject to a phase-out of their QBI deduction and at taxable income of $207,500 ($415,000 MFJ), they cannot claim any QBI deduction.Example. Mary, a single taxpayer with taxable income below the threshold, has net schedule C income from her specified service business of $50,000. She …

August 1, 2018

ACA Employer Penalty Letter 226-J Needs Response Within 30 Days August 1, 2018

By: Sharon Kreider, CPA

The IRS has begun enforcement of the ACA employer mandate. Applicable Large Employers (ALEs) must provide affordable, minimum essential health insurance coverage to their full time employees or be subject to a §4980H penalty. The letter generally applies to the tax year 2015. Although 2016 notices are expected by year end.Tax practitioner planning. The IRS identified 32,240 ALEs with potential 2015 penalties of $4.37 billion. Because of “limited resources” the IRS has contacted only 6,000 of the potential 32,000 problem businesses. (TIGTA ACA Report 2018-43-022)Letter 226-J is the initial letter issued to Applicable Large Employers (ALEs) to notify them that they may …

August 1, 2018

IRS Releases Draft of 2019 Form W-4 August 1, 2018

By: Sharon Kreider, CPA

The IRS has released a redesigned Form W-4 for 2019. The draft Form W-4 is only two pages (the 2018 Form W-4 is four pages.) The “Personal Allowances Worksheet,” the “Deductions, Adjustments and Additional Income Worksheet,” and the “Two-Earners/Multiple JobsWorksheet” have all been eliminated.There is no place on the form to report the number of allowances claimed. Instead, the form has added lines for the optional reporting of non-wage income that isn’t subject to withholding, expected bonuses, itemized deductions and expected credits, and the wages of other members ofthe taxpayer’s household. Query. Will employees want to provide this information to their …

July 2, 2018

2018 Tax Postcard July 2, 2018

By: Sharon Kreider, CPA

The IRS is about to officially release a draft of a postcard Form 1040. The smaller size is meant to convey that taxes are simpler after the enactment of the Tax Cut and Jobs Act. Take a look at the draft Form 1040 postcard and see for yourself if the 1040 postcard is the answer to the public’s need for simple tax.The form is not really a postcard as it must be submitted in an envelope (and it has no pretty pictures with “wish you were here” sentiments). The 1040 postcard does have fewer lines, but their are six new …

February 22, 2018

Instructor Spotlight: Jeff Sailor, CPA February 22, 2018

“Fun,” “creative,” and “outside-the-box” are not terms that often come to mind when one thinks of CPE education. Most of us envision long hours in brightly-lit conference rooms, surviving from cup-to-cup of dark coffee. Some choose to study at home, parking in front of the laptop for a webcast or delving through pages of a written course. But more than 20 years ago, Jeff Sailor, CPA, realized CPE didn’t have to equate boredom.The BeginningIn 1992, Jeff Sailor was sitting in a CPE seminar, fulfilling his annual requirements for his accounting practice. “It was horrid,” he said honestly. “Some speakers were …

February 9, 2018

The Bipartisan Budget Act of 2018 February 9, 2018

By: Karen Brosi, CFP, EA

Bipartisan Budget Act of 2018, signed February 9, 2018, makes changes you need to know about for 2017 tax returns. In addition to keeping the government open, the bill retroactively extended 30 tax provisions that expired December 31, 2016. In most cases, the new expiration date for those provisions is December 31, 2017View a comprehensive list of extended items. (PDF)Learn more at 2018 Tax Reform at Western CPE Tax Reform Seminars.

January 31, 2018

Cryptocurrency Generation and Taxation January 31, 2018

By: K2 Enterprises (Stephen M. Yoss, Jr., CPA)

New cryptocurrency investors and CPAs alike have questions about how digital currency tokens are created, traded, and taxed. Below, we’ll give an overview of how miners acquire derivatives of a cryptocurrency token, as well as a brief synopsis of what the IRS has said so far regarding the taxation of gains on the trading of digital currencies. How cryptocurrencies generate value Unlike a traditional monetary system like the Federal Reserve where a centralized authority decides when to print currency, cryptocurrency tokens are mined by users that utilize specialized software to connect to a network (and often allow their computer to become a …

January 16, 2018

Instructor Spotlight: Karen Brosi January 16, 2018

“Practical” is a word often associated with Karen Brosi. As we sat down for an interview in our snowy Bozeman, Montana office, Karen Brosi talked about her background as a tax professional and the upcoming challenges for CPAs in the New Year. “If I can help, I want to help,” she commented as we talked about her tax update seminars, noting that in 2018, “The challenge will be—for everyone in our business—in the form of the tax reform bill. We have not seen this kind of change in 30 years; as a result, it’s both a challenge and an opportunity. …

January 2, 2018

Tax Reform Highlights January 2, 2018

By: Vern Hoven, CPA, MT

Happy 2018. Although some have criticized the process, priorities, and policies used in the formulation of this major tax system overhaul, we in the tax and accounting industry anticipated action. After several iterations, we finally got our wish for something—anything—in concrete so that we could have answers to the many questions our clients are asking about what tax reform does to their 2018 tax bill. On December 22, 2017, President Donald Trump signed the Tax Cuts and Jobs Act, a 1,101-page document into law. Final Business/Corporate/Partnership Provisions in Tax Cuts and Jobs Act of 2017 Here is a chart that briefly summarizes the major provisions affecting our business clients, …

December 28, 2017

Tax Reform: The 2018 Tax Bill December 19, 2017

By: Sharon Kreider, CPA

Although some have criticized the process and the policy decisions in the formulation of this major tax system overhaul, we in the tax and accounting industry wanted action and less talk about “maybe this will change and maybe that will stay.” We are about to get our wish for something—anything—in concrete so we can get tax plans in place before year end and have answers to the many questions our clients are asking about what tax reform does to their 2018 tax bill.On December 15, 2017, Congressional Republicans released a 1097 page document, their reconciliation of the House and Senate tax …

November 28, 2017

Proposed Tax Reform Provisions by the House and Senate November 28, 2017

There are differences between the tax reform provisions proposed by the House and Senate. More changes are likely to occur as the Senate votes on its version in the next several days. Then, there must be a reconciliation of differences before we finally see the Tax Cuts and Jobs Act head to the President’s desk for signature.Western CPE instructor, Mark Mirsky has provided us with a summary of the differences for both businesses and individuals.View Summaries (PDF)Tax Cut and Jobs Act of 2017 – Business ProposalsTax Cut and Jobs Act of 2017 – Individual ProposalsUpdate: The tables below have been updated …

November 9, 2017

Tax Reform Bill Introduced Nov 9, 2017 November 10, 2017

By: Sharon Kreider, CPA

On November 9, 2017, the Senate Committee on Finance introduced the Chairman’s “conceptual mark” of its tax reform plan, and the House Ways and Means Committee voted (along strict party lines) to approve its amended Tax Cut and Jobs Act.The plans differ in many ways. There will be many changes before we see final legislation making its way to the President’s desk as donors, lobbyists, and constituents weigh in. Here is a comparison chart that briefly summarizes the major proposals affecting our individual client.Individual proposalsHouse(HR 1 as amended)Senate (“conceptual mark”)Individual tax rates12%, 25%, 35%, and 39.6%.Imposes highest rate at $1mMFJ and $500k …

November 3, 2017

House Ways and Means Committee Releases Its TCJA in First Effort Toward Tax Reform November 3, 2017

By: Sharon Kreider, CPA

On Thursday, the House Ways and Means Committee released a 429-page bill aimed at tax reform. The Tax Cuts and Jobs Act has winners and losers. The losers are already lining up to lobby for changes to reinstate and protect their precious “sacred cows” Thus, as you would expect, this legislation has a long way to go before it is on the President’s desk. Here is a brief summary of this first try at tax reform1.Individual ProposalsIndividual rates would be reduced. Proposed Tax Rates and BracketsRateSingleMFJMFSHOH12%<$45,000<$90,000<$45,000<$67,50025% $45,001 – $200,000$90,001 – $260,00$45,001–$130,000$67,501– $230,0035%$201,000- $500,000$260,001-$1,000,000$130,001-$500,00$230,001–$500,00039.6%Over $500,000Over $1,000,000Over $500,000Over $500,0002. Personal exemptions would be eliminated.3. …

About Us

Customer Experience

Professional Resources

Firms & Groups

Western CPE LLC

Passive Losses

Kansas Professional Ethics

Partnership Taxation

Wisconsin Professional Ethics

Accounting for Not-for-Profit Entities

Ethics for Alaska CPAs

Enterprise Risk Management

Vendor Issues in Accounts Payable

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

Group Audits: Who is Responsible for What?

Estate Elements & Tools

IFRS Accounting – An Introduction

IFRS Accounting – The IAS and IFRS Standards

IFRS Accounting – IFRS Issues

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)

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

Analytical Procedures for Nonprofits (Self-Study Video)

Enjoyable Ethics for Florida CPAs

Federal Income Tax Changes – 2024

Exams & Appeals

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

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

Lease Accounting & Reporting – What You Need to Know

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)

The FASB Big 3

Key Principles of Revenue Recognition & Leasing

Beyond the Basics of SSARS and Nonattest Services

Essential Legal Concepts with Tax Analysis

Credit Losses on Financial Instruments

Decedent Estate and Final 1040

Top Trends Impacting the Accounts Payable Function

Inflation Reduction Act

Accounting For Leases

Accounts Payable Best Practices for Finance and Accounting Professionals

Estate Planning Essentials

Professional Ethics for Colorado CPAs

Professional Ethics for Illinois CPAs

Defensive Divorce

The Accounting Procedures Guidebook

The New Manager Guidebook

Form 1099 Compliance