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Regulatory Ethics
Ethics for Washington CPAs – 2026 Edition

Steven M. Bragg, CPA

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

Joseph Helstrom, CPA

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

Joseph Helstrom, CPA

QAS Self-Study
Credits: 2 $58.00
Behavioral Ethics
Bernard Madoff Investment Securities’ Auditor – A Case Study in The AICPA Code of Conduct

Joseph Helstrom, CPA

QAS Self-Study
Credits: 2 $58.00
Auditing
Effective Internal Controls for Small Businesses

Joseph Helstrom, CPA

QAS Self-Study
Credits: 2 $58.00
Regulatory Ethics
North Carolina Professional Ethics

Joseph Helstrom, CPA

QAS Self-Study
Credits: 1 $29.00
Auditing
Brazen Employee Theft

Joseph Helstrom, CPA

QAS Self-Study
Credits: 1 $29.00
Regulatory Ethics
Wisconsin Professional Ethics

Joseph Helstrom, CPA

QAS Self-Study
Credits: 3 $87.00
Regulatory Ethics
Professional Ethics for Maryland CPAs

Joseph Helstrom, CPA

QAS Self-Study
Credits: 4 $116.00
Taxes
Tax Research Techniques

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
Regulatory Ethics
Accountant Ethics for Hawaii

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Taxes
Education Tax Guide

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
Business Management & Organization
Key Performance Indicators

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
Taxes
Individual Income Tax Credits & Due Diligence Requirements

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 5 $145.00
Taxes
Federal Income Tax Changes – 2025

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 5 $145.00
Accounting
Accounting Fraud: Recent Cases

Patricia McCarthy, MBA & Joseph Helstrom, CPA

QAS Self-Study
Credits: 1 $29.00
Regulatory Ethics
Professional Ethics for Connecticut CPAs

Joseph Helstrom, CPA

QAS Self-Study
Credits: 4 $116.00
Taxes
Education Tax Benefits

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 5 $145.00
Auditing (Governmental)
Subrecipient Monitoring

Sefton Boyars & William T. Allen

QAS Self-Study
Credits: 4 $116.00
Computer Software & Applications
Decision-Making Functions in Excel

Patricia McCarthy, MBA

QAS Self-Study
Credits: 3 $87.00
Taxes
Tax Cuts & Jobs Act: Individual Tax Preparation

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 4 $116.00
Auditing
Auditing Top-Ten List: Tests of Details

Sunish Mehta, CPA, CGMA

Webcast
Credits: 1 $49.00
Auditing
Auditing Top-Ten List: Non-Statistical Sampling

Sunish Mehta, CPA, CGMA

Webcast
Credits: 1 $49.00
Auditing
Auditing Top-Ten List: Documentation

Sunish Mehta, CPA, CGMA

Webcast
Credits: 1 $49.00
Auditing
Auditing Top-Ten List: Disaggregation, A Cutting Edge Tool

Sunish Mehta, CPA, CGMA

Webcast
Credits: 1 $49.00
Auditing
Auditing Top-Ten List: Audit Wrap-Up

Sunish Mehta, CPA, CGMA

Webcast
Credits: 1 $49.00
Taxes
Inflation Reduction Act

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 2 $58.00
Regulatory Ethics
Professional Ethics for Nebraska CPAs

Joseph Helstrom, CPA

QAS Self-Study
Credits: 4 $116.00
Taxes
One Big Beautiful Bill Tax Planning Ideas

Mark Seid, EA, CPA, USTCP & Karen Brosi, CFP, EA

Webcast
Credits: 2 ~~$98.00~~ $79.00
Accounting
Introduction to Forensic Accounting

Kyle Schaeffer, CPA, CFE

Webcast
Credits: 2 $98.00
Regulatory Ethics
Alabama Professional Ethics

Patricia McCarthy, MBA & Joseph Helstrom, CPA

QAS Self-Study
Credits: 2 $58.00
Computer Software & Applications
Drive Your Dashboard with Excel

Patricia McCarthy, MBA

QAS Self-Study
Credits: 6 $174.00
Accounting
Accounts Receivable Best Practices for Small to Medium Sized Commercial Entities

Joseph Helstrom, CPA

QAS Self-Study
Credits: 2 $58.00
Regulatory Ethics
Professional Ethics for Missouri CPAs

Joseph Helstrom, CPA

QAS Self-Study
Credits: 2 $58.00
Regulatory Ethics
Accountant Ethics for Montana

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Business Management & Organization
Managing Virtual Teams

Steven M. Bragg, CPA

QAS Self-Study
Credits: 2 $58.00
Regulatory Ethics
Accountant Ethics for Alaska

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Business Management & Organization
Business Strategy

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Regulatory Ethics
Accountant Ethics for West Virginia

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Regulatory Ethics
Colorado CPAs – CR&R

Patricia McCarthy, MBA

QAS Self-Study
Credits: 2 $58.00
Taxes
2025 Federal Tax Update: Pro Edition

Credits: 16 ~~$679.00~~ $509.00
Auditing (Governmental)
Uniform Guidance Cost Principles

Sefton Boyars & William T. Allen

QAS Self-Study
Credits: 7 $203.00
Information Technology
Computer and Data Security Basics for the CPA

Joseph Helstrom, CPA

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

Steven M. Bragg, CPA

QAS Self-Study
Credits: 5 $145.00
Accounting
Agricultural Accounting

Steven M. Bragg, CPA

QAS Self-Study
Credits: 10 $290.00
Business Management & Organization
Understanding Organizational Behavior

Steven M. Bragg, CPA

QAS Self-Study
Credits: 13 $351.00
Taxes
2025 Federal Tax Update: Self-Study Only

QAS Self-Study
Credits: 16 ~~$609.00~~ $489.00
Taxes
2025 California Federal Tax Update: Pro Edition

Credits: 20 ~~$784.00~~ $509.00

Learn More

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 forgiveness The 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 …

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 …

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 Virus As 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 …

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 Loans Coronavirus 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 …

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 RMDs Under §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 …

March 31, 2020

Guest Post: Coronavirus Tax Summary

By: Danny Santucci, JD

Edited By Danny C. Santucci Disclaimer at bottom of summary Danny Santucci, BA, JD, is a prolific author on tax and finance. Danny has 43 Self-Study courses with Western CPE. His practice emphasizes business taxa-tion, 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. Coronavirus Aid, Relief, and Economic Security (CARES) Act Coronavirus Aid, Relief, and Economic Security (CARES) Act, with a $2.2 trillion price tag, was signed into law on March 27, 2020, by President Trump. CARES will …

March 29, 2020

THE CARES ACT STIMULUS PAYMENT

By: Sharon Kreider, CPA

The Coronavirus has infected our life in many ways. Family and friends are sick, quarantined or under a stay-in-place order. The stock market has crashed. The kids are out of school. Restaurants and shopping malls are closed. More than three million unemployment claims were filed in one week. Enough of the cable news . . . After a lot of talk and ten versions (one marked “final, final), Congress did something. President Trump signed into law on March 27, 2020 the Coronavirus Aid, Relief, and Economic Security Act, (the CARES Act, HR 748), a $2 trillion stimulus package to mitigate …

March 29, 2020

CLIENT LETTER — STIMULUS PAYMENT

By: Sharon Kreider, CPA

Dear Client, The Coronavirus has infected our life in many ways. Family and friends are sick, quarantined or under a stay-in-place order. The stock market has crashed. The kids are out of school. Restaurants and shopping malls are closed. More than three million unemployment claims were filed in one week. Enough of the cable news . . . If you are laid off or you have closed your business, you know the details. After a lot of talk, Congress did something. President Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act, (CARES Act), a $2 trillion stimulus …

March 26, 2020

MOST EMPLOYERS REQUIRED TO PAY SICK LEAVE IF ABSENCE RELATED TO CORONAVIRUS

By: Sharon Kreider, CPA

Revised March 30, 2020 MOST EMPLOYERS REQUIRED TO PAY SICK LEAVE IF ABSENCE RELATED TO CORONAVIRUS (IR-2020-57) The US has more than 65,000 (changing by the hour) people diagnosed with Coronavirus (COVID-19). Many more have symptoms, are quarantined for exposure, and are seeking medical testing. As a start to helping those affected (part one of two or maybe three stimulus bills according to Speaker Pelosi), Congress passed a sick leave bill. Tax practitioner planning. Apologies for the length of these abbreviated facts on the new sick leave provisions. There are more details. This is a summary. FOR YOU AND YOUR BUSINESS CLIENTS The Families First …

March 20, 2020

The IRS Extends COVID-19 Pandemic Relief

By: Sharon Kreider, CPA

The IRS extended COVID-19 pandemic relief for tax payments due on Apr. 15, 2020 until Jul. 15, 2020 in response to the ongoing Coronavirus Diseases 2019. The grant of relief is for PAYMENTS ONLY. It does not extend the filing deadline dates. Any person with a Federal income tax payment due on April 15, 2020 to be an affected person. Payments of federal income, including self employment tax, due on April 15, 2020 are postponed to July 15, 2020. For any postponed payments, No penalties,No interest orNo additions to tax will be assessed for the period April 15 to July 15, …

March 17, 2020

As of Today. . .Mnuchin Announces Delay in Tax Payments

By: Sharon Kreider, CPA

Treasury Secretary Steven Mnuchin announced a three-month reprieve for the payment of taxes normally due April 15th. The deferral of the tax payment is interest and penalty free for 90 days — up to $1 million for an individual and $10 million for a corporation. Note. This change affects about $300 billion in tax payments, and is meant to improve the health of our virus-sickened economy. What do you need to do for your client? Secretary Mnuchin said that “All you have to do is file your taxes. You’ll automatically not get charged interest and penalties.” You’ll also need to communicate …

January 16, 2020

2020 Tax Season – Staff Meeting Agenda January

By: Sharon Kreider, CPA

2020 Tax Season A staff meeting to start another tax season is a smart idea, whether your staff simply includes your spouse and an admin, or rather partners, preparers, reviewers, and bookkeepers. The Tax Cuts and Jobs Act (TCJA) included more than 100 changes to our individual and business returns, including the important QBI deduction. Communicating updated information to all staff who deal with returns is crucial. One year, I discovered that my most valuable team member didn’t know what I assumed was a simple “everyone-knows- that” change. Errors resulted from my assumptions, and I quickly understood the necessity of …

January 9, 2020

Final 2019 Form 1040 – 7 Changes to Note

By: Sharon Kreider, CPA

The IRS has released its final version of the 2019 Form 1040. Say bye-bye to the “postcard” — sort of. For 2018, the idea of a postcard tax return resulted in the old and trusted Form 1040 transforming into an eight-page problem. The first two pages were each printed on a half sheet of paper to resemble a postcard-sized Form 1040 (although many software companies received IRS permission to cram the two half pages into one). Six schedules to support the “postcard” followed. For 2019, there have been some improvements. First, the six 2018 schedules have been cut to three for 2019. Schedule 1 reports …

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 …

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Western CPE LLC

Ethics for Washington CPAs – 2026 Edition

Professional Ethics for Pennsylvania CPAs

Professional Ethics for Montana CPAs

Bernard Madoff Investment Securities’ Auditor – A Case Study in The AICPA Code of Conduct

Effective Internal Controls for Small Businesses

North Carolina Professional Ethics

Brazen Employee Theft

Wisconsin Professional Ethics

Professional Ethics for Maryland CPAs

Tax Research Techniques

Accountant Ethics for Hawaii

Education Tax Guide

Key Performance Indicators

Individual Income Tax Credits & Due Diligence Requirements

Federal Income Tax Changes – 2025

Accounting Fraud: Recent Cases

Professional Ethics for Connecticut CPAs

Education Tax Benefits

Subrecipient Monitoring

Decision-Making Functions in Excel

Tax Cuts & Jobs Act: Individual Tax Preparation

Auditing Top-Ten List: Tests of Details

Auditing Top-Ten List: Non-Statistical Sampling

Auditing Top-Ten List: Documentation

Auditing Top-Ten List: Disaggregation, A Cutting Edge Tool

Auditing Top-Ten List: Audit Wrap-Up

Inflation Reduction Act

Professional Ethics for Nebraska CPAs

One Big Beautiful Bill Tax Planning Ideas

Introduction to Forensic Accounting

Alabama Professional Ethics

Drive Your Dashboard with Excel

Accounts Receivable Best Practices for Small to Medium Sized Commercial Entities

Professional Ethics for Missouri CPAs

Accountant Ethics for Montana

Managing Virtual Teams

Accountant Ethics for Alaska

Business Strategy

Accountant Ethics for West Virginia

Colorado CPAs – CR&R

2025 Federal Tax Update: Pro Edition

Uniform Guidance Cost Principles

Computer and Data Security Basics for the CPA

Effective Negotiation

Agricultural Accounting

Understanding Organizational Behavior

2025 Federal Tax Update: Self-Study Only

2025 California Federal Tax Update: Pro Edition

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