Search - Western CPE

Product Search

Conferences

Blog

Keyword Search

Search Filters

Product Delivery

Webcast (374)

Self-Study (752)

Self-Study Video (93)

Functional (4)

Instructors

CPE Topic

Accounting (355)

Auditing (207)

Business & Industry (62)

California Federal Tax Update (3)

California Regulatory Review (2)

Ethics (162)

Ethics for Enrolled Agents (10)

Federal Tax Update (6)

Financial Planning (57)

Fraud (15)

Personal Development (35)

Practice Management (60)

Specialized Knowledge (10)

Taxes (199)

Technology (86)

NASBA CPE Category

Credit Type

CFP (251)

CMA (419)

CTEC (203)

EA/IRS (201)

Non-Technical (191)

Technical (1026)

Yellow Book (2)

Price

CPE Credits

Keyword Search

Search Filters

Product Delivery

Webcast (374)

Self-Study (752)

Self-Study Video (93)

Functional (4)

Instructors

CPE Topic

Accounting (355)

Auditing (207)

Business & Industry (62)

California Federal Tax Update (3)

California Regulatory Review (2)

Ethics (162)

Ethics for Enrolled Agents (10)

Federal Tax Update (6)

Financial Planning (57)

Fraud (15)

Personal Development (35)

Practice Management (60)

Specialized Knowledge (10)

Taxes (199)

Technology (86)

NASBA CPE Category

Credit Type

CFP (251)

CMA (419)

CTEC (203)

EA/IRS (201)

Non-Technical (191)

Technical (1026)

Yellow Book (2)

Price

CPE Credits

Sort By:

Taxes
2025 Federal Tax Update: Pro Edition

Credits: 16 ~~$679.00~~ $442.00
Taxes
2025 Federal Tax Update: Self-Study Only

QAS Self-Study
Credits: 16 ~~$609.00~~ $396.00
Taxes
2025 California Federal Tax Update: Pro Edition

Credits: 20 ~~$784.00~~ $509.00
Taxes
2025 California Federal Tax Update: Self-Study Only

QAS Self-Study
Credits: 20 ~~$609.00~~ $396.00
Auditing
How to Conduct an Audit Engagement

Steven M. Bragg, CPA

QAS Self-Study
Credits: 17 $391.00
Auditing
Audit Correspondence – Practical Applications of Clarified Auditing Standards

Larry L. Perry, CPA

QAS Self-Study
Credits: 1 $29.00
Business Management & Organization
Effective Innovation

Steven M. Bragg, CPA

QAS Self-Study
Credits: 3 $87.00
Accounting
Going Concern Accounting and Auditing Issues

Larry L. Perry, CPA

QAS Self-Study
Credits: 1 $29.00
Accounting
Business Combinations and Consolidations

Steven M. Bragg, CPA

QAS Self-Study
Credits: 3 $87.00
Specialized Knowledge
Estate Planning Fundamentals

Steven M. Bragg, CPA

QAS Self-Study
Credits: 6 $174.00
Personal Development
Effective Time Management

Steven M. Bragg, CPA

QAS Self-Study
Credits: 3 $87.00
Accounting
International Accounting

Steven M. Bragg, CPA

QAS Self-Study
Credits: 25 $500.00
Behavioral Ethics
Behavioral Ethics

Steven M. Bragg, CPA

QAS Self-Study
Credits: 2 $58.00
Auditing
Audits of Group Financial Statements

Larry L. Perry, CPA

QAS Self-Study
Credits: 1 $29.00
Accounting
Accounting for Real Estate Brokerages

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
Accounting
Breaking Point – Accounting for Financial Distress and Reorganization

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 2 $58.00
Specialized Knowledge
Wealth Management

Steven M. Bragg, CPA

QAS Self-Study
Credits: 8 $232.00
Accounting
Accounting for Mining

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
Accounting
Advertising and Customer Acquisition Costs Under U.S. GAAP

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 2 $58.00
Accounting
Fiduciary Accounting

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
Accounting
Accounting for Contract Acquisition and Fulfillment Costs

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Accounting
2025 World’s Liveliest SSARS Update

Jeff Sailor, CPA

Webcast
Credits: 3 $147.00
Taxes
Partnership Tax Guide

Steven M. Bragg, CPA

QAS Self-Study
Credits: 2 $58.00
Taxes
Virtual Currency Taxation

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
Accounting
Accounting for Construction Contractors

Jeff Sailor, CPA

Webcast
Credits: 2 $98.00
Taxes
Form 1099 Compliance

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
Personnel/Human Resources
Employee Onboarding

Steven M. Bragg, CPA

QAS Self-Study
Credits: 2 $58.00
Accounting
From Purchase to Retirement – Accounting for PP&E Under U.S. GAAP

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 4 $116.00
Accounting
Predictive Accounting

Steven M. Bragg, CPA

QAS Self-Study
Credits: 3 $87.00
Auditing
2025 World’s Liveliest Audit Update

Jeff Sailor, CPA

Webcast
Credits: 3 $147.00
Accounting
Accounting for Fixed Assets – What Every CPA Should Know

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 2 $58.00
Accounting
Accounting After Bankruptcy – Understanding ASC 852 and Fresh-Start Reporting

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Accounting
Essentials of Transfer Pricing

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Accounting
The Cornerstones of SEC Reporting – Mastering Forms 10-K and 8-K

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 4 $116.00
Regulatory Ethics
Professional Ethics for Colorado CPAs

Patricia McCarthy, MBA & Joseph Helstrom, CPA

QAS Self-Study
Credits: 4 $116.00
Accounting
Recognizing and Accounting for Imputed Interest – A Practical Guide

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Accounting
Evaluating Going Concern – What Accountants Need to Know

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Accounting
Understanding Capitalized Interest – When and How to Apply It

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Accounting
Imputing and Capitalizing Interest – What You Need to Know

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 2 $58.00
Accounting
The Use of Specialists – What CPAs Need to Know

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 2 $58.00
Accounting
Understanding the Accounting for Advertising Costs

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Accounting
U.S. GAAP vs. IFRS – Major Differences That Impact Financial Reporting

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 4 $116.00
Taxes
Advanced Trust Tax Return Preparation

Mary Kay Foss, CPA

Webcast
Credits: 2 $98.00
Taxes
2026 Annual Tax Season Update

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 9 $261.00
Accounting
The Logic Behind the Ledger – Framework, Updates, Estimates, and Error Corrections

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 8 $232.00
Accounting
The Backbone of GAAP – What Every CPA Should Know About the Conceptual Framework

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 4 $116.00
Accounting
Subsequent Events – What Accountants Need to Know

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Accounting
The Conceptual Framework – Essential Knowledge for Accounting Professionals

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 2 $58.00

Learn More

January 1, 2020

The SECURE Act – Last Minute Legislation Includes Pension and IRA Changes

By: Vern Hoven, CPA, MT

& Sharon Kreider, CPA

The Further Consolidated Appropriations Act, 2020, (HR 1865) was must-pass legislation or the government would have closed down on Dec. 21, 2019. Tacked onto the critical appropriation bill were many year-end tax changes — some retroactive. Included in the new law are pension and IRA reform provisions, extenders, disaster relief, and the repeal of a few ACA taxes. Below is a summary of major provisions of the Setting Every Community up for Retirement Enhancement (the SECURE ACT)1, the first pension and IRA overhaul since the 2006 Pension Protection Act. SECURE ACT The bipartisan Setting Every Community up for Retirement Enhancement (SECURE) …

December 30, 2019

Last Minute Appropriations Act Includes Extenders December 30, 2019

By: Vern Hoven, CPA, MT

& Sharon Kreider, CPA

The Further Consolidated Appropriations Act, 2020, (HR 1865) was must-pass legislation or the government would close down on Dec. 21, 2019. Tacked onto the critical appropriation bill were many year-end tax changes — some retroactive. Included in the new law are extenders, pension reform, disaster tax relief, and the repeal of a few ACA taxes. Extender Provisions Below is a summary of the most significant extender provisions (Division Q starting on Page 694) included in the Appropriations Act: INDIVIDUAL & FAMILY MEDICAL EXPENSE DEDUCTION 7.5% AGI LIMIT EXTENDED For taxable years ending before Jan. 1, 2021, the threshold for deducting medical expenses …

December 17, 2019

IRS changes Form 1065 and the Form 1065 K-1 for 2019 December 17, 2019

By: Sharon Kreider, CPA

The IRS released revised drafts of the 2019 Form 1065 and the 2019 Form 1065, Schedule K-1 (updated with final form links below). There are lots of changes from the prior year. It will save you time in your busy tax season if you take a moment now to review the changes and decide what additional information you might need from your partnership client. The draft forms are linked for your convenience. What’s New on the Draft 2019 Form 1065? Updated Links to Final Form 1065 & Instructions SCHEDULE B New Question 27 has been added to Schedule B to enter the number of foreign partners that …

December 10, 2019

IRS Revises the Required Minimum Distribution Tables December 10, 2019

By: Sharon Kreider, CPA

IRS says that we are going to live a little longer–or at least the RMD tables say that. In newly released proposed regulations, the IRS updated the life expectancy tables used for calculating required minimum distributions (RMD) from qualified retirement plans, IRAs and annuities. The tables were last updated in 2002. A 70-year-old IRA owner who uses the Uniform Lifetime Table to calculate her RMD under the existing regulations must use a life expectancy of 27.4 years. Using the updated tables in the proposed regulations, the account owner would use 29.1 years to calculate her RMD. For an IRA valued at …

December 9, 2019

2019 Year-End Planning – A Special eTax Alert December 9, 2019

By: Sharon Kreider, CPA

2019 Year-End Planning The Tax Cuts and Jobs Act made more than 100 changes that routinely affect our client’s 2019 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 …

December 3, 2019

Qualified Opportunity Zones – Are They Really Effective? December 3, 2019

By: Sharon Kreider, CPA

Qualified Opportunity Zones Qualified Opportunity Zones were created by the 2017 Tax Cuts and Jobs Act. These zones are designed to spur economic development and job creation in distressed communities by providing tax benefits to investors who invest eligible capital into these communities. Taxpayers may defer tax on eligible capital gains by making an appropriate investment in a Qualified Opportunity Zone Fund and meeting other requirements. For more information on the tax benefits of an Opportunity Zone Fund investment see the IRS FAQs. IRS RELEASES DRAFT FORM 8997 TO REPORT DEFERRAL OF GAINS INTO OPPORTUNITY ZONE FUNDS If your client invests in a …

November 22, 2019

IRS Goes After Virtual Currency in a Big Way November 22, 2019

By: Sharon Kreider, CPA

IRS GOES AFTER VIRTUAL CURRENCY IN A BIG WAY Money can’t buy happiness, but Bitcoin can buy a Tesla and that may make you and the IRS happy! IRS has been talking about the taxation of virtual currency since 2014. Virtual currency (Bitcoin to some of us) is property. If I use property that I paid $10 for to buy something that is valued at $25, I have a taxable gain of $15. Since virtual currency is property, when I use my Bitcoin to buy something I’ll need to report the sale and its resulting gain or loss on my …

November 13, 2019

Form 8332 – Don’t Claim the Same! November 13, 2019

By: Sharon Kreider, CPA

What happens when parents claim the same dependent on their taxes? JASON DEMAR, THE NON CUSTODIAL PARENT, CLAIMED HIS SON BUT DIDN’T ATTACH A FORM 8332 (Jason Demar v. Comm., TCM 2019-91) Both Jason Demar and his ex-wife claimed their son as a dependent. Jason Demar’s son did not live with him, but with Mr. Demar’s ex-wife. The IRS audited Mr. Demar’s 2015 tax return, and because he didn’t attach a Form 8332 to the return, disallowed the exemption, the child tax credit and the earned income credit. Note:The EIC is generally irrelevant in our practice because of our client …

November 6, 2019

IRS Changes Form 990 Schedule B Reporting of Donor Information – Again and Again November 6, 2019

By: Sharon Kreider, CPA

Judge says IRS Change to Donor Reporting is Unlawful In Rev. Proc. 2018-38, issued July 16, 2018, the IRS eliminated the donor disclosure requirement for all §501(c) organizations [other than 501(c)(3) organizations]. The U.S. District Court of Montana ruled on July 30, 2019 that the IRS decision to eliminate donor reporting requirements for certain tax-exempt organizations is unlawful. Specifically, the court held that the IRS did not follow the notice-and-comment requirements of the Administrative Procedure Act (APA) that would allow for public input prior to adopting the new rule. The court did not address the IRS’s ability to change reporting requirements. …

October 30, 2019

Change of Address – How to Notify the IRS and Why October 30, 2019

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

Failure to Send Change of Address Form to the IRS Meant Taxpayers Missed the Deadline for Petitioning Tax Court Deficiency Notice Went to Taxpayers “Last Known Address” (Damien and Shayla Gregory v. Comm., 152 TC No. 7 (Mar. 13, 2019)) Damien and Shayla Gregory moved from Jersey City, New Jersey, to Rutherford, New Jersey. After they moved, they filed their joint 2014 Federal income tax return using their old address. While an IRS audit was ongoing, the Gregorys submitted Forms 2848 (POA) and 4868 (extension), showing their new address. The IRS mailed a notice of deficiency to the Gregory’s at …

October 23, 2019

Taxpayer Advocate Names Top 10 Most Litigated Issues October 23, 2019

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

According to The Taxpayer Advocate Service Report, here are the top 10 tax issues which generated court opinions from Jun. 1, 2017 through May 31, 2018 (the most recent data). These haven’t changed much from the prior year. The first nine were all the same, and only the trust fund recovery penalty was new, beating out last year’s “joint and several liability for spouses.” In descending order starting with the most litigated issue, they were: Accuracy-Related Penalty §6662(b)(1) and (2).Trade or Business Expenses §162(a) and related Code sectionsSummons Enforcement §§7602(a), 7604(a), and 7609(a).Gross Income §61 and related Code sections.Appeals From Collection …

October 11, 2019

5 Changes to Note on New Draft of 2019 Form 1065 K-1 October 11, 2019

By: Sharon Kreider, CPA

The IRS has released a draft of the 2019 Form 1065 K-1. Whether you prepare partnership and LLC returns and their accompanying K-1s or whether you input your clients’ K-1 to their personal tax returns, the changes are important to note. 5 Changes to Note on New Draft of 2019 Form 1065 K-1 The partner’s capital account must be reported on a tax basis. In prior years, the partner’s basis could be reported as tax basis, GAAP, §704(b) book or other. Requiring tax basis reporting will help the IRS to target potential losses claimed in excess of basis.The partner’s beginning and …

October 9, 2019

Is My Rental Property a Qualified Trade or Business? October 9, 2019

By: Vern Hoven, CPA, MT

& Sharon Kreider, CPA

IRS PROVIDES A FEW MORE ANSWERS IN REV. PROC. 2019-38 The 20% QBI deduction is only allowed for qualified trade or business income. The bothersome question since §199A was enacted was if and when a rental activity is a trade or business. The IRS issued Rev. Proc. 2019-38 that provides 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 hours or more …

October 2, 2019

Paying Wages to Minor Children Reaps Tax Benefits If Done Correctly October 2, 2019

By: Sharon Kreider, CPA

Tax planning often includes a recommendation to the small business owner that he or she pay wages to their minor children. Wages to the kids may mean (1) using the child’s standard deduction to provide some tax free money, (2) shifting income from the parent’s high tax bracket to the child’s lower bracket, (3) saving FICA/SE tax on wages paid by a parent to the minor child, and (4) allowing the parent (or child) to fund a Roth IRA.The Tax Cuts and Jobs Act made paying kids a wage from the business even better when the new law doubled the …

September 25, 2019

Multiple Employer Pension Plan – The Rules Have Changed September 25, 2019

By: Sharon Kreider, CPA

DOL Changes Who Can Participate in a Multiple Employer Pension Plan 38 million US employees do not have pension plans. President Trump hoped to reduce those numbers with an August 31, 2018 executive order which directed the Department of Labor (DOL) to “expand the circumstances under which United States employers, especially small and mid-sized businesses, may sponsor or adopt a multiple employer plan (MEP) as a workplace retirement option for their employees…” A multiple employer plan is a plan maintained by two or more unrelated employers who are not members of a controlled group. The MEP requires some form of commonality …

September 18, 2019

IRS Draft of 2020 Form W-4 – What You Need to Know September 18, 2019

By: Sharon Kreider, CPA

Because of withholding problems in 2018, the IRS proposed a massive change to the 2019 Form W-4. The early draft of the 2019 Form W-4 had 11 pages of instructions. The expansive instructions resulted in a “projected 1040.” Draft of 2020 Form W-4 While this method may have resulted in more accurate withholding, gathering the information and completing the calculation would have been burdensome for many taxpayers, and impossible for some. It also would have provided the employer with more income information than many employees wanted to give. After many complaints and criticisms, the IRS withdrew its 2019 draft and …

September 10, 2019

36 Years Later – New Non-Employee Compensation Reporting Form September 10, 2019

By: Sharon Kreider, CPA

September 10, 2019Form 1099-NEC has been resurrected by the IRS after 36 years on the shelf. Non-employee compensation paid in 2020 will be reported on Form 1099-NEC instead of Form 1099-MISC. New Non-Employee Compensation Reporting Coming for 2020 The 2020 Form 1099-NEC is due to the contractor and the IRS by January 31, 2021. As you can guess, this change will help the IRS better target misclassified workers. If you need a brief summary of the employee versus independent contractor rules to send to a client, see the IRS’s fact sheet here. If you think that your client has a problem …

September 4, 2019

Are You a One-Percenter? September 4, 2019

By: Sharon Kreider, CPA

We constantly hear from the media about the “one-percenters,” those Americans who report the top 1% of income. Sometimes we hear about how good the “one-percenters” are for our economy and job creation and sometimes we hear about the harm they cause to our environment and society. What does it take to be in the top 1%? No matter your opinion on which is right, do you want to know if you are a “one-percenter?” Let’s see how rarified the air is for the “rich” and how much income you need to be in the 1% of income earners.1 NATIONAL …

August 27, 2019

IRS News – Fax No More August 27, 2019

By: Sharon Kreider, CPA

The IRS ended its tax transcript faxing service June 28, 2019. Taxpayers can access Get Transcript Online at IRS.gov, and after identifying themselves, immediately download or print a transcript. This is an easy solution if the taxpayer is in your office. The taxpayer can get a transcript by mail (usually within ten days) if they go to Get Transcript by Mail at IRS.gov. If it’s easier for your client, they can submit Form 4506-T or 4506T-EZ for a transcript by mail. Tax Professionals can obtain tax transcripts as follows: Request that the IRS mail a transcript to the taxpayer’s address of record, orUse e-Services’ Transcript …

August 20, 2019

Taxpayer First Act – What’s New and Missing August 20, 2019

By: Sharon Kreider, CPA

A bipartisan IRS reform bill, Taxpayer First Act (HR3151) was signed into law by President Trump on July 1, 2019. This is the first legislation in 20 years aimed at modernizing the IRS and strengthening taxpayer rights. The Taxpayer First Act: requires IRS to develop a plan to improve customer service;establishes an Independent Appeals Process and allows eligible taxpayers access to the IRS’s administrative file;includes provisions to improve IRS protections for ID theft;makes reductions to the threshold for e-filing;clarifies process is de novo (a new look at facts and law by the court) for innocent spouse relief from joint liability;bars …

About Us

Customer Experience

Professional Resources

Firms & Groups

Western CPE LLC

2025 Federal Tax Update: Pro Edition

2025 Federal Tax Update: Self-Study Only

2025 California Federal Tax Update: Pro Edition

2025 California Federal Tax Update: Self-Study Only

How to Conduct an Audit Engagement

Audit Correspondence – Practical Applications of Clarified Auditing Standards

Effective Innovation

Going Concern Accounting and Auditing Issues

Business Combinations and Consolidations

Estate Planning Fundamentals

Effective Time Management

International Accounting

Behavioral Ethics

Audits of Group Financial Statements

Accounting for Real Estate Brokerages

Breaking Point – Accounting for Financial Distress and Reorganization

Wealth Management

Accounting for Mining

Advertising and Customer Acquisition Costs Under U.S. GAAP

Fiduciary Accounting

Accounting for Contract Acquisition and Fulfillment Costs

2025 World’s Liveliest SSARS Update

Partnership Tax Guide

Virtual Currency Taxation

Accounting for Construction Contractors

Form 1099 Compliance

Employee Onboarding

From Purchase to Retirement – Accounting for PP&E Under U.S. GAAP

Predictive Accounting

2025 World’s Liveliest Audit Update

Accounting for Fixed Assets – What Every CPA Should Know

Accounting After Bankruptcy – Understanding ASC 852 and Fresh-Start Reporting

Essentials of Transfer Pricing

The Cornerstones of SEC Reporting – Mastering Forms 10-K and 8-K

Professional Ethics for Colorado CPAs

Recognizing and Accounting for Imputed Interest – A Practical Guide

Evaluating Going Concern – What Accountants Need to Know

Understanding Capitalized Interest – When and How to Apply It

Imputing and Capitalizing Interest – What You Need to Know

The Use of Specialists – What CPAs Need to Know

Understanding the Accounting for Advertising Costs

U.S. GAAP vs. IFRS – Major Differences That Impact Financial Reporting

Advanced Trust Tax Return Preparation

2026 Annual Tax Season Update

The Logic Behind the Ledger – Framework, Updates, Estimates, and Error Corrections

The Backbone of GAAP – What Every CPA Should Know About the Conceptual Framework

Subsequent Events – What Accountants Need to Know

The Conceptual Framework – Essential Knowledge for Accounting Professionals

Keep up with our content