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Regulatory Ethics
Ethical Conduct for Florida CPAs

Joseph Helstrom, CPA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Accounting
The Risk of Abuse in Accounting Estimates: GAAP Insights and Audit Strategies

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 1 + 1 $58.00
$58.00 – $78.00
Specialized Knowledge
Investing Guidebook

Steven M. Bragg, CPA
QAS Self-Study
Credits: 7 $203.00
$203.00 – $233.00
Taxes
Small Business Tax Guide

Steven M. Bragg, CPA
QAS Self-Study
Credits: 10 $290.00
$290.00 – $320.00
Regulatory Ethics
Ohio Professional Ethics

Joseph Helstrom, CPA
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Computer Software & Applications
Excel Data Analysis Tools

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

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

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Computer Software & Applications
Excel Charts and Visualizations

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Auditing
How to Audit Payroll

Steven M. Bragg, CPA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Computer Software & Applications
Excel Data Management

Steven M. Bragg, CPA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Regulatory Ethics
Professional Rules of Conduct

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Behavioral Ethics
Ethical Frameworks in Accounting

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

Delta CPE LLC
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Regulatory Ethics
Accountant Ethics for Ohio

Steven M. Bragg, CPA
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Finance
Essentials of Business Math

Steven M. Bragg, CPA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Business Management & Organization
Change Management

Steven M. Bragg, CPA
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Information Technology
Cybersecurity: Prevent, Protect, and Be Proactive

Hayley Bales
Webcast
Credits: 1 $49.00
$49.00
Auditing
Guide to Analytical Procedures

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

Steven M. Bragg, CPA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Auditing
2025 Annual Audit and Attestation Update

Jennifer F. Louis, CPA
Webcast
Credits: 4 $196.00
$196.00
Accounting
Accounting for Casinos and Gaming

Steven M. Bragg, CPA
QAS Self-Study
Credits: 10 $290.00
$290.00 – $320.00
Accounting
Accounting for Leases

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Auditing
Best Practices for Identifying and Evaluating Audit Risk – Linking Risk to the Detailed Audit Plan

Jennifer F. Louis, CPA
Webcast
Credits: 2 $98.00
$98.00
Regulatory Ethics
Accountant Ethics for Oregon

Steven M. Bragg, CPA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Accounting
Sales and Use Tax Accounting

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Taxes
Form W-9 Compliance

Steven M. Bragg, CPA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Auditing
Seeing Red Again: Behavioral Indicators of Fraud

Aaron Denbo, MAS, CFE, CFI
Webcast
Credits: 1 $49.00
$49.00
Auditing
Audit Skills for Beginners

Jennifer F. Louis, CPA
Webcast
Credits: 4 $196.00
$196.00
Regulatory Ethics
Professional Ethics for Georgia CPAs

Joseph Helstrom, CPA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Auditing
How Recent Auditing Standards Improve Risk-Based Audits

Jennifer F. Louis, CPA
Webcast
Credits: 4 $196.00
$196.00
Taxes
Real Estate Tax Guide

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Finance
Essentials of Nonprofit Fundraising

Steven M. Bragg, CPA
QAS Self-Study
Credits: 8 $232.00
$232.00 – $262.00
Regulatory Ethics
Whistleblowers in the Corporate World – Roles, Risks, and Protections

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Business Management & Organization
Pricing for Profit

Steven M. Bragg, CPA
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Regulatory Ethics
Tax Ethics for California CPAs

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Accounting
Revenue Recognition & Leasing – Essential Concepts for Financial Professionals

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Accounting
Segment Reporting Essentials – A Practical Guide to ASC 280

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Business Management & Organization
Essentials of Remote Work

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Taxes
Penalty Abatement for Fun and Profit

Mark Seid, EA, CPA, USTCP
Webcast
Credits: 2 $98.00
$98.00
Personnel/Human Resources
Sexual Harassment Preventative Training- Illinois

Patricia McCarthy, MBA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Accounting
Business Combinations – Recognizing and Measuring Key Assets & Liabilities

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Accounting
Revenue Recognition – Mastering the 5 Steps of ASC 606

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Accounting
Revenue Recognition Deep Dive – Unlocking the Key Principles of ASC 606

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Taxes
The Ultimate Guide to Retirement Planning

Danny Santucci, JD
QAS Self-Study
Credits: 32 $640.00
$640.00 – $680.00
Accounting
Goodwill Impairment – An Essential Guide

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Accounting
Top Challenges in M&A Accounting – From Valuation to Integration

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Accounting
The Complete Guide to Revenue Recognition and Leasing’s Core Requirements

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 8 $232.00
$232.00 – $262.00

Learn More

January 21, 2022

Stay Ahead This Tax Season

The 2021 tax season is officially here, come Monday. The IRS announced the nation’s tax season will start on Monday, January 24, 2022. With tax season, quickly on its way, here’s what you’ll need to know before they begin accepting and processing 2021 tax year returns and the obstacles that came with the pandemic. It’s never too early to get ahead. IMPORTANT DATES January 24 Start date for 2021 Individual Tax Return filers Start date for 2021 Individual Tax Return filers January 28 Earned Income Tax Credit Awareness Day to raise awareness of valuable tax credits available to many people …

January 4, 2022

What’s New with 2021 Form 1040?

By: Sharon Kreider, CPA

& Karen Brosi, CFP, EA

& Mark Seid, EA, CPA, USTCP

You’ll want to take the time to review the “What’s New” Section of the Form 1040 Instruction before the 2021 tax season. Its lengthy changes will most likely need your attention before crunch time. The Instructions for the 2021 Form 1040 section on “What’s New” is two pages long. The two pages include 17 reminders on what has changed from 2020 to 2021. We talked about the changes in the update classes, but now it is time for you and your staff to review the new input forms that resulted from the changes. *Make sure you read thoroughly for some …

December 31, 2021

Your 2021 S Corporation Client Letter Needs a Change

By: Sharon Kreider, CPA

Prepare to change your 2021 S Corporation Client Letter. Item D has been added to Part I of the 2021 Form 1120-S Schedule K-1 for use in reporting the corporation’s total number of shares for the beginning and end of the tax year. Ask your client for the share information now and look for the change on your input forms.Since no actual incorporation takes place, no shares are issued when an LLC elects to be taxed as an S corporation (S Corp). What goes on Item D? The instructions state that an entity without stock, such as an LLC, should …

December 29, 2021

THE GIFT TAX RETURN: EXPLORING SECTION 529

By: Mary Kay Foss, CPA

Do your clients have a child or grandchild that they want to provide funds for post-secondary education? Making use of a Section 529 plan, they can give five years’ worth of gifts at once. The 2022 annual exemption from gift tax is $16,000, a $80,000 gift to a 529 plan can be made before December 31, and the donor can elect to treat the gift as being made 1/5 per year for five years. The 2023 Gift tax exemption is $17,000, so you can give an additional $5,000 in 2023 and make another five-year election.This eTax alert will show you …

December 22, 2021

RMDS ARE BACK: THE RISKS OF A LAST MINUTE WITHDRAW

By: Mary Kay Foss, CPA

Clients had a break in 2020, they didn’t have to take Required Minimum Distributions (“RMDs”) from their retirement accounts. The RMDs come not just from IRAs but 403(b) arrangements, Keogh plans, and other profit-sharing plans. Failure to take the distribution can lead to a 50% penalty on the missed amount. IRA custodians are required to either calculate the RMD for customers by assuming the uniform table applies to them or offering to calculate a personalized distribution amount. Those requirements do not apply if the IRA is inherited, however. In this eTax Alert, we’ll talk about the return of RMD withholding, …

December 18, 2021

PPP LOANS & COVID-19 RELIEF: WHAT THE IRS WANTS YOU TO KNOW

By: Jane Ryder, EA, CPA

& Sharon Kreider, CPA

Covid-19 threw several monkey wrenches into our everyday chaotic tax season. And the IRS wasn’t able to avoid getting hit, leading to a backlog of long delays, impacting tax refunds with no immediate solution as 2021 comes to a close. Speaking of the IRS, they finally addressed and issued guidance on some important topics impacting our clients: PPP Loans Federal Covid-19 Grant Tax-Free Income Recognition Expense Deductions S Corporation & Partnership Basis We’ll dig into the guidance, But first, let’s start with the high-level details you need to know. Note: The IRS released three new revenue procedures on the treatment …

November 5, 2021

BUILD BACK BETTER ACT: VOTE LIKELY TODAY AS BIDEN URGES ACTION

By: Sharon Kreider, CPA

President Biden pushed The House to vote today on his historic Build Back Better (BBB) Act. During a speech today about U.S. economic recovery he asked every House member to vote yes on the bills tackling infrastructure, social spending, and tax measures. President Biden said, “Send the infrastructure bill to my desk, send the Build Back Better Act to the Senate.” Key Tax Provisions of the Revised Build Back Better Act Note: The revised draft legislation would include the following significant changes, effective January 1, 2022, unless otherwise noted: Individual Income Taxes Modified Adjusted Gross Income. Generate new surcharge on …

November 1, 2021

PRESIDENT BIDEN’S BUILD BACK BETTER ACT – WHAT’S IN AND WHAT’S OUT?

By: Sharon Kreider, CPA

After almost two months of wrangling, cajoling, and threatening, the Democrats in the House and Senate, have almost agreed upon a cutdown version of the original $3.5 trillion “social spending and climate” plan. In September, the House Ways and Means Committee released its first try at the Build Back Better Act. On October 28, 2021, a second version costing a substantially reduced $1.75 trillion is in writing – all 1684 pages. The latest version of HR 5376, as reported by the Committee on the Budget, is here. A section-by-section summary of the October 28, 2021 version of the Build Back …

October 15, 2021

Risk Management in Two Steps: What Every CFO Needs to Know

“All Business is Risky Business” In 1983 Tom Cruz starred in the hit movie “Risky Business.” The reality is that all business is risky business. This is even more true today than almost 30 years ago. I once had a conversation with a senior manager for a specialty department store chain. I asked him what his number one priority would be for the last half of the year. He said, “minimize costs.” To that, my response was to lock the doors and walk away. That would only leave him with fixed costs. He responded that it was a stupid idea, …

August 12, 2021

Advanced Child Tax Credit Payments 2021: Should Your Client Opt-Out?

By: Sharon Kreider, CPA

The IRS sent the first advanced monthly payment of the Child Tax Credit to roughly 35 million U.S. families with 60 million children on July 15. The first batch of payments totaling $15 billion paid as much as $300 per child. If your clients didn’t opt-out of the advanced monthly payments by August 2, they’re likely to get the August 13 and the September 15 payments. Should your client opt-out? Why Should my client OPT OUT? We need to get our talking points straight, because we may be hearing from many angry clients once the 2022 tax filing season begins. Clients …

July 22, 2021

FAQ Special: Advanced Child Tax Credit Payments

By: Sharon Kreider, CPA

LISTEN NOW TO THE eTAX ALERTClick the Play Button to Listen for Free.https://youtu.be/W4ijdLs5XdE Should my client OPT OUT? Your clients probably have questions about opting out, payment timelines, and how much more they’ll receive. Before we dive into those topics, let your clients know August 2nd is the deadline to skip the August 13th payment.1. The client’s 2021 income will be above the thresholds ($75,000, $112,500, $150,000), and the client doesn’t want to repay the advance.2. Financial situation. “I don’t need the money. I’d rather have a bigger refund next April.”If it turns out your clients were overpaid or underpaid …

June 29, 2021

Advanced Child Tax Credit Payments: What to Know

By: Sharon Kreider, CPA

LISTEN NOW TO THE eTAX ALERTClick the Play Button to Listen for Free.https://youtu.be/NO7cBlZPJtk TRANSCRIPT: ADVANCED CHILD TAX CREDIT PAYMENTS Sharon Kreider: Hi, I’m Sharon Kreider, CPA, and we’re here to talk about the child tax credit and particularly the advanced payments, which begin July 15th, 2021. First, a little background on the child tax credit. Background: We’ve had a child tax credit before, and it was expanded in prior legislation. This is another expansion of the child tax credit. It is from the American Rescue Plan Act, which was at the beginning of March 2021. And the credit for this expansion is presently …

June 10, 2021

Q&A Special: PPP LOAN UPDATES & CALIFORNIA’S TAX CONSEQUENCES

By: Sharon Kreider, CPA

& Karen Brosi, CFP, EA

Q&A Special: PPP LOANS & CALIFORNIA TAX CONFORMITY CONSEQUENCES What’s going on with second draw PPP Loans, and has California completely conformed to Federal Tax Law? Our new Q&A Special features Sharon Kreider and Karen Brosi explaining the consequences of California’s new conformity and PPP Loan Updates. California is among the 20 states that don’t have automatic conformity with Federal law Publicly traded companies aren’t allowed to take the deduction of expenses paid with loan proceeds LISTEN NOW TO THE Q&A SPECIAL Click the Play Button to Listen for Free. https://youtu.be/hF1sOHn2EVk Want More? Read the full transcript Sharon Kreider: …

June 3, 2021

Corporate Tax Rate Increases: The Good, The Bad, and The Ugly

Sharon’s RoundTable Special: Corporate Tax Rate Increases The Good, The Bad, and The Ugly This new roundtable talk about raising corporate tax rates is proudly presented by our resident tax authority, Sharon Kreider, CPA. We’re joined by guest experts Jessica Jeane, J.D., NSA’s Director of Public Policy, and Lisa Lopata, J.D., Expandopedia’s Tax Analyst & Editor. LISTEN NOW TO THE ROUNDTABLE Click the play button to listen for Free. https://youtu.be/Vlci4r15p1I BACKGROUND DATA Want More? Read the full transcript Sharon Kreider: Hi, I’m Sharon Kreider. I’m kindly known as the Resident Expert at Western CPE. Although today I’m not in Bozeman, …

May 13, 2021

Advisors – Tell Your Millionaire Clients to Prepare for Audits

By: Sharon Kreider, CPA

Audits are coming. If you read in the middle of the night like me, you might have read a working paper from the National Bureau of Economic Research (NBER) on the tax paid by the top 1% of households. The top 1% of households failed to report 21% of their income with six points of that number due to strategies that were so sophisticated that even if that upper-income person’s tax return was randomly audited under the NRP audit, it didn’t detect them within six points of the 21%. WATCH NOW TO LEARN MORE Click the play button below to watch. https://youtu.be/3SJakLAdEPI …

May 12, 2021

Advising President Biden on Deductions and Credits

By: Sharon Kreider, CPA

I think we all have ideas on what tax reform should look like. I’m putting a few items in writing as if I were advising President Biden. There are three basic assumptions considered in this discussion of President Biden’s tax proposals: (1) Our country has run up a big covid-related deficit, and we will have to pay the deficit down someday. (2) Our economy is fragile because of Covid, so legislators will need to consider the immediate impact on our economy of all proposed tax increases. (3) Tax law changes require Congressional action, with all of the political problems involved. …

May 6, 2021

You Say Yes, I Say No – I Say High, You Say Low : Corporate Tax Reform Debate Continues

By: Jessica L. Jeane, J.D.

Should five percent appear too small Be thankful I don’t take it all ’Cause I’m the taxman -The Beatles, Taxman While The Beatles were apparently united in their opposition to the U.K.’s progressive income tax regime in 1966 (I wasn’t there), the corporate tax reform debate continues today on Capitol Hill. Lawmakers, economists, and tax experts alike have varying conclusions about the magic methodology and the overall impact of increasing U.S. corporate taxes. Generally, the current political climate surrounding the debate looks something like this: President Joe Biden has proposed increasing the corporate income tax rate from 21 to 28%; …

May 5, 2021

Employee Retention Credit Essentials

Article Note: Many companies did not utilize the ERC because it couldn’t be used in concert with a Paycheck Protection Program (PPP) loan. The Consolidated Appropriations Act, 2021 (CAA) retroactively removed the mutual exclusivity between the two incentives. The CAA made the ERC now available for 2020 periods, and the American Rescue Plan (ARP) extended the ERC through 2021. Companies who cast aside the ERC for the PPP in 2020 should review past and current quarters for potential eligibility because the benefit can be a lifesaver. The Employee Retention Credit (ERC) is an incredibly valuable coronavirus relief measure that …

May 4, 2021

Pandemic Relief Fund for Restaurants Is Open – The Money Won’t Last

By: Sharon Kreider, CPA

Article Note: The SBA began accepting Restaurant Revitalization applications on May 3. The Restaurant Revitalization Fund (RRF) is a first-come-first-serve program. The Paycheck Protection Program ends on May 31, 2021. Finally, April 15, I mean May 17, is almost behind us. We should get a breather for at least a few weeks. We should, but “no.” Our business clients have something else in mind as they wait impatiently for us to get back to their business. Two items loom: The Restaurant Revitalization Fund grant program and the (second draw) Paycheck Protection Program. The Paycheck Protection Program ends on May …

April 21, 2021

CORPORATE TAX RATE: The Benefits of Raising Rates Outweigh the Negatives

By: Lisa Lopata, J.D.

The Benefits of Raising the Corporate Income Tax Rate Outweigh the Negatives President Biden wants to increase the corporate income tax rate to 28%. My advice to him and Congress is that we should do it. For over a year, the United States has suffered an economic crisis due to a pandemic. Increasing tax revenue will allow the government to fund initiatives and programs to help the country regain economic balance. A 7% rise in the corporate income tax rate is a modest jump that will result in a significant revenue contribution. The main objection to corporate income taxes these …

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Western CPE LLC

Ethical Conduct for Florida CPAs

The Risk of Abuse in Accounting Estimates: GAAP Insights and Audit Strategies

Investing Guidebook

Small Business Tax Guide

Ohio Professional Ethics

Excel Data Analysis Tools

Optimal Accounting for Payroll

Ethical Responsibilities

Excel Charts and Visualizations

How to Audit Payroll

Excel Data Management

Professional Rules of Conduct

Ethical Frameworks in Accounting

Ethics for Ohio

Accountant Ethics for Ohio

Essentials of Business Math

Change Management

Cybersecurity: Prevent, Protect, and Be Proactive

Guide to Analytical Procedures

Home Office Deduction

2025 Annual Audit and Attestation Update

Accounting for Casinos and Gaming

Accounting for Leases

Best Practices for Identifying and Evaluating Audit Risk – Linking Risk to the Detailed Audit Plan

Accountant Ethics for Oregon

Sales and Use Tax Accounting

Form W-9 Compliance

Seeing Red Again: Behavioral Indicators of Fraud

Audit Skills for Beginners

Professional Ethics for Georgia CPAs

How Recent Auditing Standards Improve Risk-Based Audits

Real Estate Tax Guide

Essentials of Nonprofit Fundraising

Whistleblowers in the Corporate World – Roles, Risks, and Protections

Pricing for Profit

Tax Ethics for California CPAs

Revenue Recognition & Leasing – Essential Concepts for Financial Professionals

Segment Reporting Essentials – A Practical Guide to ASC 280

Essentials of Remote Work

Penalty Abatement for Fun and Profit

Sexual Harassment Preventative Training- Illinois

Business Combinations – Recognizing and Measuring Key Assets & Liabilities

Revenue Recognition – Mastering the 5 Steps of ASC 606

Revenue Recognition Deep Dive – Unlocking the Key Principles of ASC 606

The Ultimate Guide to Retirement Planning

Goodwill Impairment – An Essential Guide

Top Challenges in M&A Accounting – From Valuation to Integration

The Complete Guide to Revenue Recognition and Leasing’s Core Requirements