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October 15, 2025

IRS Security Recommendations for Tax Professionals: Essential Protection Strategies for 2025

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

Cybersecurity threats are getting more sophisticate, regularly targeting firms. Learn how to keep your practice safe with security protocols.

October 7, 2025

Estate Deduction Denied: Eleventh Circuit Reinforces Scrutiny of Family Transfer Arrangements (Estate of Spizzirri v. Comm., No. 23-14049 (11 Cir. 2025))

By: Steven G. Siegel, JD, LLM

An estate deduction goes awry when the Eleventh Circuit determined that the deduction did not meet the “bona fide” requirement under Section 2053.

October 6, 2025

California Corner: California Advances Internal Revenue Code Conformity Date

By: Karen Brosi, CFP, EA

On October 1, 2026 Governor Gavin Newsom signed SB 711 (McNerney, Stats. 2025, Ch. 231) advancing California’s “specified date” for conforming to the Internal Revenue Code (IRC) to January 1, 2025.

September 30, 2025

Ranch Springs v. Commissioner: Tax Court Rejects $25 Million Conservation Easement Valuation (Ranch Springs, LLC v. Comm. (164 T.C. No. 6, March 31, 2025)

By: Sharon Kreider, CPA

A charitable contribution deduction of $25.8 million on a syndicated conservation easement (SCE) is denied by the Tax Court when valuation and appraisal methods are proven to be insufficient.

September 25, 2025

Why Partnership Basis Records Matter for Your Clients (Thomas W. Langlois v. Comm., TCM 2025-12)

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

Claiming partnership losses without sufficient partnership basis records comes with consequences when the Tax Court rules in Langlois v. Comm.

September 25, 2025

How to Become a Tax Preparer: A Complete Guide

By: Western CPE Staff

Millions of taxpayers rely on tax preparers to keep them out of trouble with the IRS. This essential guide will show you how to become a tax preparer.

September 24, 2025

What is the IRS’s Annual Filing Season Program (AFSP)?

By: Western CPE Staff

Interested in the IRS’s Annual Filing Season Program (AFSP)? We’ll break down everything you need to know about the AFSP.

September 23, 2025

What is CPE in Accounting? A Complete Guide to Continuing Professional Education

What is CPE in Accounting? We’ve got the answer. Learn everything you need to know and more about accounting CPE.

September 23, 2025

The One, Big, Beautiful Bill Act and ACA: Congress Skips Premium Subsidies, Setting Up 2026 Health Cost Spike

By: Sharon Kreider, CPA

The One, Big, Beautiful Bill Act did not extend ACA premium subsides, meaning clients purchasing marketplace insurance will see premium increases in 2026.

September 17, 2025

When is Depreciation Allowed for Converted Rental Property? (Sherman Derell Smith v. Comm., (TCM 2025-24))

By: Karen Brosi, CFP, EA

Tax Court weighs in on claiming depreciation for a property converted from personal to rental use in Derell Smith v. Comm., (TCM 2025-24).

September 9, 2025

The One, Big, Beautiful Bill Act’s Changes to 529 Plans

By: Sharon Kreider, CPA

529 plans have been transformed under the One, Big, Beautiful Bill Act, expanding the definition of “qualified” expenses for K-12 and adding qualifying credential programs for postsecondary education.

September 9, 2025

Time to Review Tax Planning: The One, Big, Beautiful Bill Act Raises the SALT Limit

By: Karen Brosi, CFP, EA

The One, Big, Beautiful Bill Act raised the SALT limit, granting much needed relief to taxpayers in high-property-tax states.

September 2, 2025

Franchise Tax Board Announces New Online Revivor Application

By: Karen Brosi, CFP, EA

A new online revivor application has been launched by the Franchise Tax Board of California.

August 29, 2025

A&A Alert: The AICPA Drops a New Standard, SSARS 27

By: Jeff Sailor, CPA

The AICPA’s issuance of SSARS 27 clarifies the application of AR-C section 70 in consulting engagements, business valuations, and more.

August 27, 2025

The One, Big, Beautiful Bill Act Revolutionizes Section 1202

By: Sharon Kreider, CPA

& Karen Brosi, CFP, EA

Section 1202 has been revamped by the One, Big, Beautiful Bill Act (OBBBA) with a new tiered exclusion system, asset threshold, and more.

August 27, 2025

The One, Big, Beautiful Bill Act’s New Excise Tax on Remittance Transfers

By: Sharon Kreider, CPA

A new 1% excise tax of remittance transfers quietly passes in the One, Big, Beautiful Bill Act (OBBBA) with implications for business and individuals wiring money abroad.

August 22, 2025

Trump Accounts: The One, Big, Beautiful Bill Act’s New Savings Vehicle

By: Sharon Kreider, CPA

The One, Big, Beautiful Bill Act’s passing created “Trump Accounts”, a savings plan for those exclusively under the age of 18. Here’s what we know about them so far.

August 20, 2025

The One, Big, Beautiful Bill Act Makes Major Changes to Opportunity Zone Funds

By: Jane Ryder, EA, CPA

& Sharon Kreider, CPA

Opportunity Zone Funds see five fundamental changes under the One, Big, Beautiful Bill Act, including new penalties, reporting requirements, and more investment opportunities.

August 13, 2025

Form 1099 Reporting Thresholds Change Under the One Big, Beautiful Bill Act

By: Sharon Kreider, CPA

Among the changes from the One Big, Beautiful Bill, Form 1099-K revert to 2025 threshold levels while Form 1099-NEC and MISC see threshold increases.

August 12, 2025

The HSA Changes That Almost Were: What Actually Made It Into the One Big Beautiful Bill Act

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

The One Big Beautiful Bill Act (OBBBA) did not completely reform the HSA, but it did create three meaningful changes that affect client opportunities.

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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

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

Employee Onboarding

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

Predictive Accounting

Form 1099 Compliance

Accounting for Fixed Assets – What Every CPA Should Know

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

Essentials of Transfer Pricing

2025 World’s Liveliest Audit Update

Professional Ethics for Colorado CPAs

Recognizing and Accounting for Imputed Interest – A Practical Guide

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

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

Research and Development Accounting – What You Need to Know About ASC 730

Understanding and Applying the AICPA Code of Professional Conduct

Nevada Professional Ethics

Metrics Which Everyone Should Know

Risk Assessment of IT Systems

Getting Control of Internal Control

A Closer Look at Guarantees and Commitments under U.S. GAAP

Accounting for Exit or Disposal Cost Obligations – What CPAs Need to Know

Know the Differences Between an Asset Acquisition vs. Business Combination

Accounting for Software to Be Sold or Licensed – What CPAs Need to Know

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