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Passive Losses

Danny Santucci, JD
QAS Self-Study
Credits: 10 $290.00
$290.00 – $320.00
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Joseph Helstrom, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
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Danny Santucci, JD
QAS Self-Study
Credits: 13 $351.00
$351.00 – $391.00
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Accounting for Not-for-Profit Entities

Jeff Sailor, CPA
Webcast
Credits: 3 $147.00
$147.00
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Joseph Helstrom, CPA
QAS Self-Study
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Joseph Helstrom, CPA
QAS Self-Study
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Vendor Issues in Accounts Payable

Mary S. Schaeffer, MBA
QAS Self-Study
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Grow Your Business From Within: Striking the Right Balance Between a CPA Firm’s Financial, People, and Client Success

Jennifer F. Louis, CPA
Webcast
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$392.00
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QAS Self-Study
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IFRS Accounting – An Introduction

Jeff Sailor, CPA
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IFRS Accounting – The IAS and IFRS Standards

Jeff Sailor, CPA
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$98.00
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IFRS Accounting – IFRS Issues

Jeff Sailor, CPA
Webcast
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$98.00
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Group Audits: Who is Responsible for What?

Jennifer F. Louis, CPA
Webcast
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$98.00
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Estate Elements & Tools

Danny Santucci, JD
QAS Self-Study
Credits: 9 $261.00
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Federal Income Tax Changes – 2024

Paul J. Winn CLU ChFC
QAS Self-Study
Credits: 6 $174.00
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Exams & Appeals

A.J. Reynolds, EA
Webcast
Credits: 2 $98.00
$98.00
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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
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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
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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
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
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
Taxes
Decedent Estate and Final 1040

A.J. Reynolds, EA
Webcast
Credits: 1 $49.00
$49.00
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
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
Auditing
Agile Auditing

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

Steven M. Bragg, CPA
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Accounting
Accounting for Vineyards and Wineries

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

Learn More

February 15, 2023

What is Forensic Accounting?

By: Western CPE Staff

Accounting is more than the Ben Wyatts and Chandler Bings that fill your television screen on an episode of your favorite sitcom. Beyond the lens of those outside of the industry are accountants with various skills that make up the many branches of accounting, including the sleuthhounds themselves — forensic accountants. Today, we’re uncovering forensic accountants and their use of accounting, auditing, and investigative skills by digging into what do they, how they do it, and where to start. What Is a Forensic Accountant? In the words of Mystery Inc.’s Fred Jones, “It looks like we’ve got ourselves a mystery.” …

February 14, 2023

IRS Hits Phone Service Target in 2023

By: Jessica L. Jeane, J.D.

The IRS is killin’ it on the phones lately, have you heard? And by killin’ it, I mean answering calls at a level of 85 percent or higher — a goal set by Treasury Secretary Janet Yellen. Good News: Last week I had the honor of speaking at the American Bar Association Section of Taxation Midyear Meeting in San Diego, and with the opportunity came some good news from Treasury Assistant Secretary for Tax Policy Lily Batchelder. During her keynote address, Batchelder stated that because of the IRS’s recent funding boost under the Inflation Reduction Act (P.L. 117-169), it has …

February 7, 2023

IRS Guidance in the Works on Tax Treatment of State Payments

By: Jessica L. Jeane, J.D.

Are certain middle class tax relief refunds and payments issued by states in 2022 subject to taxation? California says no; the IRS says it’s not sure… also, don’t call. On the heels of a recent Procedurally Taxing post, the IRS released a statement noting that it is aware of taxpayer uncertainties involving special tax refunds or payments made by states during 2022 and is currently working with state tax officials to provide additional information on whether these payments are subject to federal tax. The IRS released the following statement: The IRS is aware of questions involving special tax refunds or …

January 31, 2023

CALIFORNIA CORNER: Forms 565, 568 Schedule K-1 Capital Account Change Delayed One Year

By: Jessica L. Jeane, J.D.

The California Franchise Tax Board (FTB) announced yesterday that the controversial Forms 565 and 568 Schedule K-1 capital account reporting change is now delayed for one year. Brief Background: Beginning for taxable year 2021, the FTB followed the changes made to the 2020 federal Schedule K-1 (Form 1065), and required an entity taxed as a partnership to report its partners’ or members’ capital accounts on the Schedule K-1 (565) and Schedule K-1 (568) using the same tax basis method as described in the 2021 Instructions for Form 1065 but calculated under California law. Prior FTB Notice 2022-1 postponed the effective …

January 26, 2023

IRS Launches New E-Filing Portal for Businesses’ Form 1099 Series

By: Jessica L. Jeane, J.D.

Happy opening week of the 2023 filing season, tax pros. The IRS announced yesterday that businesses can now file Form 1099 series information returns using a new, free online portal with the agency. WHAT IT IS: The new portal, known as the Information Returns Intake System (IRIS), is a free electronic filing service with no separate software requirements. While filing returns through the new portal, the IRS recommends listening to the song “Iris” from the band LIVE’s 1994 album Throwing Copper (it does not). Enrollment for IRIS is now available. The filing platform, not the song, to be clear. According to …

January 25, 2023

Now is the Time for IRS to Enhance Digital Services

By: Jessica L. Jeane, J.D.

This article by Jessica L. Jeane, J.D. originally appeared in Procedurally Taxing.It likely comes as no surprise to readers that the IRS isn’t winning any awards in the digital services realm. A few old adages come to mind when thinking about the long-awaited improvement needed for the IRS’s digital communications or more formally digital tax administration services. Maybe something along the lines of: there’s no time like the present, seize the day, or even in the words of Elvis Presley, “it’s now or never.”Okay, the last one is probably a little dramatic, but the overarching point here is that now is the time for …

January 23, 2023

IRS TAX RELIEF ANNOUNCED: California Storm Relief

By: Jane Ryder, EA, CPA

IRS notices CA-2023-01 and IR-2023-03, issued January 10th and 11th, announced California residents of counties identified by FEMA as “federally declared disaster areas” due to the recent storms now have until May 15, 2023, to file various federal individual and business tax returns and make tax payments.This tax relief postpones several tax filing and payment deadlines that occurred starting on January 8, 2023. As a result, affected individuals and businesses will have until May 15, 2023, to file returns and pay any taxes that were originally due during this period. See the exception below for payroll tax returns and Form …

January 16, 2023

Millionaire Audits, IRS Resources, Trump’s Taxes, OH MY

By: Sharon Kreider, CPA

1 Audit, 2 Audits, No Audits, Few Audits: During fiscal year (FY) 2022, few millionaires were audited compared to lower-income examinations, which continued to occupy most of the IRS’s audit resources. That’s according to statistics compiled by the Transaction Records Access Clearinghouse (TRAC) at Syracuse University. Shocker.The likelihood of a millionaire being audited by the IRS fell to 1.1% (7,710 agent-examined returns of 703,576 returns filed with total positive income (TPI) of $1 million or more.) In other words, barely over 1 out of every 100 millionaires were audited.These results are based on internal IRS management reports released each month …

January 12, 2023

IRS Announces January 23 Kick-Off Date for 2023 Filing Season

By: Jessica L. Jeane, J.D.

It’s funny how tax filing season always seems to arrive right when it feels like the last one is finally ending. Actually, that’s probably not funny at all. ON YOUR MARK, GET SET…GO: The IRS announced today that the 2023 tax filing season will kick off on January 23, 2023. In other words, on that date the agency will begin accepting and processing individual 2022 tax year returns. The filing and payment deadline this year is April 18. SAVE THE DATE: There are several important dates to keep in mind for this year’s filing season. January 13: IRS Free File opens. …

January 10, 2023

CALIFORNIA CORNER: IRS Announces Disaster Relief, Postponed Filing Deadlines

By: Jessica L. Jeane, J.D.

DISASTER RELIEF: The IRS announced today that California storm victims now have until May 15, 2023, to file various federal individual and business tax returns and make tax payments. The current list of eligible localities is available on the IRS’s disaster relief page.THE DETAILS: The IRS’s announcement provides the following tax relief: postpones various tax filing and payment deadlines that occurred starting on Jan. 8, 2023, which means affected individuals and businesses will have until May 15, 2023, to file returns and pay any taxes that were originally due during this period; postpones 2022 individual income tax returns due on April …

January 6, 2023

MFJ Payment Glitch Reminder

By: Jessica L. Jeane, J.D.

Considering final 2022 quarterly estimated tax payments are right around the corner, it seems like a good time to remind your clients of the IRS’s married filing jointly (MFJ) payment glitch. You know, the one where the “secondary” spouse makes a payment to the IRS, yet it doesn’t get credited to their joint account? GLITCHES GET STITCHES: The so-called “unwritten rule” requiring that taxpayers who file jointly must make all payments in the name and social of the “primary” taxpayer is again making headlines this week. Generally, because of the IRS’s MFJ payment glitch of sorts, if a spouse who is second on the …

December 28, 2022

IRS Updates 1099-K FAQs

By: Jessica L. Jeane, J.D.

Today, the IRS issued several new Frequently Asked Questions (FAQs) on Form 1099-K. As we informed you last week, the IRS announced in Notice 2023-10 that it is delaying for a year the implementation of the new, lower $600 reporting threshold for Form 1099-K. NEW FAQS, WHO DIS? As a relevant aside, note that the FAQs state that they have not been published in the Internal Revenue Bulletin, thus will not be relied upon or used by the IRS to resolve a case. In other words, while FAQs are certainly helpful, it’s important to remember the law surrounding taxpayers’ reliance on FAQs and subregulatory guidance in …

December 28, 2022

IRS Guidance Drop: Corporate Minimum Book Tax

By: Jessica L. Jeane, J.D.

In case you thought things were slowing down around the holidays at the IRS (or at Western CPE), slowing down they are not. GUIDANCE DROP: The IRS has released initial guidance on the new corporate alternative minimum tax (CAMT), including a safe harbor test for smaller businesses to more easily demonstrate they aren’t subject to the new tax. Notice 2023-7, released on December 27, provides interim guidance on issues regarding the application of the new CAMT just days before the new law takes effect. The IRS has stated proposed regulations will soon follow. BACKGROUND: The Inflation Reduction Act (IRA) (P.L. …

December 23, 2022

Exclusive: IRS Delays 1099-K New $600 Reporting Threshold

By: Jessica L. Jeane, J.D.

EXCLUSIVE: Happy Holidays, tax pros. The IRS in an email to Western CPE today confirmed that it is delaying for one year the new and controversial $600 reporting threshold for Form 1099-K. DETAILS: Third-party settlement organizations will not be required to report tax year 2022 transactions on a Form 1099-K to the IRS or the payee for the new, lower $600 threshold enacted under the American Rescue Plan Act of 2021 (P.L. 117-2). The 2022 calendar year will be a transition period for implementing the reduced threshold reporting for third-party settlement organizations (TPSOs), including Venmo, PayPal, and CashApp that would have produced Form 1099-Ks …

December 21, 2022

New “Mansion Tax” Soon to Impact L.A.

By: Jessica L. Jeane, J.D.

& Sharon Kreider, CPA

THE BACKSTORY: The midterm elections weren’t only about the control of the House of Representatives and the Senate. In the City of Los Angeles, homelessness was on the ballot. Overcome with the growing numbers of people living on the streets, Los Angeles City voters backed a measure to fund affordable housing and tenant assistance programs.WHY IT MATTERS: The new programs will be funded through an additional one-time tax on sales and transfers of real property exceeding certain thresholds.Starting April 1, 2023, the tax rate on such sales and transfers will be:4% of the consideration or value when the property transferred …

December 20, 2022

Bipartisan Retirement Package SECUREs a Ride with Omnibus

By: Jessica L. Jeane, J.D.

A bipartisan retirement package commonly (and now officially) known as SECURE 2.0 has secured a ride with the large, must-pass 2023 omnibus government appropriations bill. See what I did there? Hitchin’ a Ride The over 4,000-page omnibus released late last night will serve as the legislative vehicle for the much-anticipated SECURE 2.0 package, which consists of multiple retirement savings provisions. The SECURE 2.0 Act of 2022 provisions can be found hitchin’ a ride in Division T of the omnibus. Notably, a line-up of expired and expiring tax extenders including several business tax breaks and the enhanced child tax credit are not …

December 16, 2022

1099-K Problems and a Surprise Form Might be One

By: Jessica L. Jeane, J.D.

If you’re having tax problems I feel bad for you, son; we got 1099-K problems and a surprise might be one. 1099-K Problems Not exactly how the lyrics to 99 Problems go, but you catch my drift. Millions of taxpayers are expected to receive a surprise Form 1099-K by January 31, 2023. Tax pros are unhappy about this to say the least, and as it turns out the IRS isn’t too excited either. Under the American Rescue Plan Act of 2021 (P.L. 117-2), taxpayers with transactions that exceed $600 in a year (with no minimum transactions), effective for payments beginning …

December 13, 2022

IRS Outlines Reporting Procedures for Clean Vehicle Credits

By: Jessica L. Jeane, J.D.

The IRS has provided guidance on reporting procedures that manufacturers and sellers must follow for vehicles to become eligible for certain clean vehicle credits under the Inflation Reduction Act (IRA) (P.L. 117-169). The new guidance applies to clean vehicle credits under §30D, the credit for qualified commercial clean vehicles under §45W, and the credit for previously owned clean vehicles under §25E. So Fresh and So Clean While Outkast’s hook in So Fresh, So Clean might not have been the first thing to come to mind when reading about clean vehicle tax incentives, I’m not afraid to admit that it was for me. Maybe …

December 8, 2022

IRS Issues Final Regs on Centralized Partnership Audit Regime

By: Jessica L. Jeane, J.D.

The IRS hath gifted you this December 8 final rules governing the centralized partnership audit regime. Gifted might be a strong stance; let’s just say provided. Either way, Happy Holidays. Centralized Partnership Audit Regime Today, the IRS issued final regulations (T.D. 9969), which exclude certain partnership-related items from the centralized partnership audit regime while providing alternative rules that will apply to the examinations of such items. The final regs, effective December 9, 2022, adopt, with revisions, proposed regulations (REG-123652-18) published in November 2020. BBA As you likely recall, the centralized partnership audit regime was created under the Bipartisan Budget Act …

December 6, 2022

IRS Revises Schedules K-2 & K-3 Requirements

By: Jane Ryder, EA, CPA

In case you thought you were all caught up on the IRS’s new Schedules K-2 and K-3 requirements, make sure you didn’t miss those revised December instructions that just dropped.Say what? That’s right, the IRS released the revised 2022 draft Partnership Instructions for Schedules K-2 and K-3 (Form 1065) and 2022 draft Partner’s Instructions for Schedule K-3 (Form 1065) on December 2. Likewise, it released the revised 2022 draft S Corporation Instructions for Schedules K-2 and K-3 (Form 1120-S) on December 5.The revised drafts expand the domestic filing exception (DFE), which was introduced in the prior version of instructions released last …

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Western CPE LLC

Passive Losses

Kansas Professional Ethics

Partnership Taxation

Accounting for Not-for-Profit Entities

Wisconsin Professional Ethics

Ethics for Alaska CPAs

Vendor Issues in Accounts Payable

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

Enterprise Risk Management

IFRS Accounting – An Introduction

IFRS Accounting – The IAS and IFRS Standards

IFRS Accounting – IFRS Issues

Group Audits: Who is Responsible for What?

Estate Elements & Tools

Federal Income Tax Changes – 2024

Exams & Appeals

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

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

2024 Annual Accounting and Financial Reporting Update (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

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)

Decedent Estate and Final 1040

Essential Legal Concepts with Tax Analysis

Credit Losses on Financial Instruments

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

Agile Auditing

Business Insurance Fundamentals

Accounting for Vineyards and Wineries