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Sort By:

Accounting
Accounting For Leases

Jeff Sailor, 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
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
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
Management Services
Enterprise Risk Management

QAS Self-Study
Credits: 11 $308.00
$308.00 – $368.00
Accounting
IFRS Accounting – IFRS Issues

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
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
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
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
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
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
Revenue Recognition Principles

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

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

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
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
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
Taxes
Form 1099 Compliance

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

Learn More

May 27, 2020

Guest Post: Divorces to Surge in Post-Pandemic Era

By: Danny Santucci, JD

Danny Santucci, BA, JD, is a prolific author of tax and financial books and articles. In 1980, Danny established the law firm of Santucci, Potter, and Leanders in Irvine, California, and went into sole practice in 1995. His practice emphasizes business taxation, real estate law, and estate planning. Speaking to more than 100 groups nationally each year, he is known for spicing up his extensive expertise with an incredible sense of humor. Read Danny’s full Instructor bio or browse his CPE courses here. While the coronavirus emergency has produced many unexpected consequences, rising tensions amid quarantine, job loss, financial problems, …

May 26, 2020

Guest Post: PPP Interim Final Rule

By: Vern Hoven, CPA, MT

SBA and Treasury Release Interim Final Rules on PPP Loan ForgivenessLate Friday evening, SBA and Treasury released “interim final rules” to further explain the Paycheck Protection Program (PPP) loan forgiveness process. Here are a few highlights from SBA-2020-0032 (26 pages) for borrowers and SBA-2020-0033 (19 pages) for lenders. Loan Forgiveness ProcessTo receive loan forgiveness, a borrower must complete and submit the Loan Forgiveness Application (SBA Form 3508) to the lender. The lender will review the application and make a decision regarding loan forgiveness. The lender has 60 days from receipt of the completed application to issue a decision to SBA. If …

May 22, 2020

Guest Post: FASB Extends Effective Dates for Revenue Recognition and Leases

By: Jeff Sailor, CPA

Have you taken a class from Jeff Sailor? He’s one of our favorites and one of the funniest. For more than 10 years, Jeff has served as an AICPA peer reviewer, focusing on small firms and sole practitioners. Jeff has managed his own accounting firm in Ocala, Florida, since 1984. During that time, he has also developed unique auditing approaches and auditing software. To read more about Jeff or see his coursework, check here. FASB Extends Effective Dates for Revenue Recognition and Leases At their board meeting on Wednesday, May 20, the FASB decided to extend the effective dates for the …

May 22, 2020

2020 Spring Federal Tax Update

By: Western CPE

Hot off the press, and just in time for Self-Study Saturday, we’re very pleased to release Vern and Sharon’s first six courses in the 2020 Federal Tax Update series, including essential information on changes related to the COVID-19 pandemic. Combining the real-life experience of a practicing CPA with essential down-to-earth tax materials in a high-tech format, these in-depth Self-Study courses will enable participants to quickly understand and implement individual, real estate, and business tax issues in a climate of COVID-19 changes. You’ll receive the most complete and up-to-date reference manual, written by renowned tax experts, Vern Hoven and Sharon Kreider. …

May 20, 2020

Guest Post: Pandemics and Business Planning (podcast)

By: Steven M. Bragg, CPA

Best Accounting Practices with Steve Bragg, episode #287 — Pandemics and Business Planning In this 8-minute episode of Accounting Best Practices with Steve Bragg, Steve covers supply chain considerations, the importance of lowering your break-even point, and borrowing strategies to ensure your business can access cash when you need it. Head over to Accounting Tools for a complete episode guide — there are nearly 300 episodes to choose from, and most clock in under 10-minutes. His podcast Accounting Best Practices with Steve Bragg has been downloaded more than 4.4 million times. A Few Courses by Steven M. Bragg, CPA See All Steven …

May 18, 2020

PPP Loan Forgiveness Application Released by the SBA

By: Sharon Kreider, CPA

Forty-two days after the first Paycheck Protection Program (PPP) Loan Applications were accepted, the SBA released the PPP Loan Forgiveness Application. SBA Form 3508 includes 2 pages of instructions, Schedule A and its worksheet for computations, and 7 pages of application. That’s 11 pages and it’s just the start as SBA has yet to release FAQs or “interim final rules” to provide friendlier and more complete details for the forgiveness application. According to the SBA, the form and instructions include several measures to “reduce compliance burdens and simplify the process for borrowers” including: Options for borrowers to calculate payroll costs …

May 18, 2020

2020 Easy Update — Download a Self-Study Excerpt

By: Western CPE

Danny Santucci’s Easy Updates are wildly popular tax mini-courses examining key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation. His overviews are easy to reference and emphasize the “big chunks” in order bring professional knowledge up to speed.

May 15, 2020

Coronavirus Tax News Update

By: Sharon Kreider, CPA

IRS and the Small Business Administration have been working on the details that go along with the implementation of the CARES Act — albeit slowly. Here are three pieces of news from IRS and SBA IRS Released a Draft of a Revised Form 941 That Includes a Page of New Lines for COVID-19 Related Payroll Credits The IRS released a draft of a revised Form 941. The revised form includes 23 new data entries to accommodate three COVID-19 related payroll tax credits. The revised form reports the amount of payroll taxes that were retained by the employer in anticipation of …

May 14, 2020

New Self-Study Courses

By: Western CPE

May Releases Check out our collection of the 12 new or newly updated Self-Study courses so far this month!Get connected with the most up-to-date content in accounting, taxes, auditing, and personal development categories. Our new courses feature some of our best instructors including Steven M. Bragg, CPA, Danny Santucci, JD, and Mary S. Schaeffer, MBA. Want to view our full Self-Study library? Link below to browse! Browse Here ACCOUNTING TAXES AUDITING PERSONAL DEVELOPMENT

May 7, 2020

He’s Taking the “Boring” Out of CPE

By: Western CPE

“Fun,” “creative,” and “outside-the-box” are not terms that often come to mind when one thinks of CPE education. One of Western CPE’s most popular instructors, Jeff Sailor brings expertise and a singular flair to his coursework, designed to combat “boring CPE.” With 30 years accounting experience and more than 10 as an AICPA peer reviewer, he is as knowledgeable as he is thoughtful about his presentation. Read more about Jeff Instructor Spotlight Check out his CPE Jeff Sailor Courses Stay connected with these top accounting & auditing webcasts, covering the ins and outs of the most relevant accounting principles in …

May 4, 2020

Guest Post: Relief for Audit Reporting

By: Jeff Sailor, CPA

One of Western CPE’s most popular instructors, Jeff Sailor brings expertise and a singular flair to his coursework, designed to combat “boring CPE.” With 30 years accounting experience and more than 10 as an AICPA peer reviewer, he’s as knowledgeable as he is thoughtful about his presentation. Read more about Jeff in our Instructor Spotlight and check out his CPE here. On May 1, 2020 the Auditing Standards Board issued SAS 141, which made official the decisions made at their April 20th meeting. This update extends the effective date for audit standards 134-140, which were all to be effective for periods ending after …

May 1, 2020

IRS Say PPP Loan Forgiveness Makes Expenses Not Deductible

By: Sharon Kreider, CPA

As we struggled through the Paycheck Protection Program (PPP) loan applications this last month, something didn’t make sense in the way that the loan forgiveness worked. The recurring question we came up with was “How are expenses treated if they are paid with tax-free money?” We asked and the IRS answered. In Notice 2020-32, the IRS says that no deduction is allowed for an expense that is otherwise deductible if the payment of the expense results in forgiveness of a PPP loan. A recipient of a PPP loan can receive forgiveness of indebtedness on the loan in an amount equal …

April 22, 2020

Employer Payroll Tax Delay Can Help Cash-Strapped Businesses

By: Sharon Kreider, CPA

The employer’s share of Social Security Tax (but not Medicare tax) can be delayed, and paid over two years. Many business clients may not know that the deferral applies to:Self-employed individualsRecipients of PPP loans, but only until the date of PPP loan forgivenessThe President is about to sign legislation to provide more funding to the PPP loans and SBA’s EIDL. Once we see the details, watch for an eTax Alert in your mailbox.EMPLOYER PAYROLL TAX DELAYEmployers must withhold social security taxes on employee wages. Self-employed individuals are subject to self-employment tax. Under CARES, taxpayers are allowed to defer paying the …

April 16, 2020

Guest Post: Current Expected Credit Losses (CECL) and the Virus

By: Jeff Sailor, CPA

One of Western CPE’s most popular instructors, Jeff Sailor brings expertise and a singular flair to his coursework, designed to combat “boring CPE.” With 30 years accounting experience and more than 10 as an AICPA peer reviewer, he’s as knowledgeable as he is thoughtful about his presentation.Read more about Jeff in our Instructor Spotlight and check out his CPE here.When I got up this morning and read my local newspaper, I was a little surprised by a prominent article I found. Please understand that in my paper, most of the articles usually begin with “Florida Man…” and end with something dumb that someone …

April 15, 2020

A Client Letter on the PPP Loan

By: Sharon Kreider, CPA

The CARES Act provided for $359 billion in funding for The Paycheck Protection Program (PPP) loan. The money is quickly being exhausted by those who applied early. It’s not too late to apply now as Secretary of Treasury Mnuchin has asked Congress for another $250 billion. A lot of us were busy with tax returns (even if the due date was delayed) and we didn’t get information on these loans to our cash-strapped businesses and to our self-employed clients who are suffering from the Coronavirus slowdown.Do you need a client letter to send out now? Our colleague Alice Orzechowski has …

April 14, 2020

COVID-19 Relief for Taxpayers Claiming NOLs

By: Sharon Kreider, CPA

TCJA made drastic changes to net operating losses (NOLs) by eliminating carrybacks, allowing only carryforwards, and limiting carryforwards to 80% of taxable income in the carryforward year. Then along came the coronavirus and Congress changed its mind in order to provide cash to virus-strapped businesses.The CARES Act amended §172(b)(1) to provide for a carryback of any net operating loss (NOL) arising in a taxable year beginning after Dec. 31, 2017, and before Jan. 1, 2021, to each of the five taxable years preceding the taxable year in which the loss arises. In other words, NOL carryback rules for tax years …

April 10, 2020

IRS Extends Second Quarter Estimate Due Date— PLUS More

By: Sharon Kreider, CPA

Last month the IRS announced that taxpayers generally have until July 15, 2020 to file and pay federal income taxes originally due on April 15. Notice 2020-23 extends more deadlines to July 15, 2020. The extensions generally now apply to all taxpayers that have a filing or payment deadline falling on or after April 1, 2020, and before July 15, 2020. Individuals, trusts, estates, corporations, and other non-corporate tax filers qualify for the extra time.The following are extended to July 15, 2020:Both the first and second quarter estimated tax paymentsFiscal year corporations with a due date between April 1 and July 15Form …

April 7, 2020

Guest Post: Financial Reporting and COVID-19

By: Jeff Sailor, CPA

One of Western CPE’s most popular instructors, Jeff Sailor brings expertise and a singular flair to his coursework, designed to combat “boring CPE.” With 30 years accounting experience and more than 10 as an AICPA peer reviewer, he’s as knowledgeable as he is thoughtful about his presentation.Read more about Jeff in our Instructor Spotlight and check out his CPE here.Financial Reporting and the VirusAs most people are working together to ensure the safety of their family and those in their communities, I believe it’s safe to assume that financial statements disclosures are not high on your priority list. However, the potential impact of …

April 6, 2020

SBA Releases “Interim Final Rule” on Paycheck Protection Program Loans

By: Sharon Kreider, CPA

SBA Answers Questions in its “Interim Final Rule” on Paycheck Protection Program LoansCoronavirus has caused panics — panics over toilet paper, Lysol wipes, beans, and masks. But another panic has begun — the panic over Paycheck Protection Program Loans. Included in the CARES Act is a $349 billion forgivable loan program to help struggling employers pay wages, rent, mortgage interest, and utilities for eight weeks. Opening day for applications was April 3, 2020.For a basic explanation to use for your client, the SBA has posted a Small Business Guidance and Loan Resources, and the US Chamber of Commerce has posted its Small …

April 2, 2020

RETIREMENT CHANGES IN THE CARES ACT

By: Sharon Kreider, CPA

The Coronavirus has infected our personal and professional lives in many way. After at a lot of talk, Congress did something! On Mar. 27, 2020, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act, (CARES Act, HR 748), a $2.2 trillion stimulus package to mitigate the impact of the Coronavirus pandemic.CARES includes retirement plan changes that are important to communicate to our clients.Temporary Waiver of RMDsUnder §401(a)(9), a retirement plan or IRA owner must take a required minimum distribution (RMD) annually once the owner reaches age 72. However, for calendar year 2020, CARES waives the required …

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Western CPE LLC

Accounting For Leases

Definitive Revenue Recognition Course

Current Fraud Trends – Nonprofit and Government Entities

Passive Losses

Kansas Professional Ethics

Partnership Taxation

Wisconsin Professional Ethics

Accounting for Not-for-Profit Entities

Ethics for Alaska CPAs

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

Vendor Issues in Accounts Payable

Enterprise Risk Management

IFRS Accounting – IFRS Issues

Group Audits: Who is Responsible for What?

Estate Elements & Tools

IFRS Accounting – An Introduction

IFRS Accounting – The IAS and IFRS Standards

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)

Analytical Procedures for Nonprofits (Self-Study Video)

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)

Deep Dive into Revenue Recognition & Leasing

GAAP Hot Topics- What You Need to Know

Revenue Recognition Principles

What You Need to Know About Lease Accounting

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

Lease Accounting & Reporting – What You Need to Know

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

Accounts Payable Best Practices for Finance and Accounting Professionals

Estate Planning Essentials

Professional Ethics for Colorado CPAs

Professional Ethics for Illinois CPAs

Defensive Divorce

Form 1099 Compliance