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Taxes
2025 Federal Tax Update: Summer Release (Pro Edition)

Functional
Credits: 24 $325.00
Original price was: $325.00.Current price is: $245.00.
Taxes
2025 Federal Tax Update: Summer Release (Self-Study Only)

QAS Self-Study
Credits: 16 $270.00
Original price was: $270.00.Current price is: $215.00.
Auditing
Preparing and Reviewing Workpapers for Higher Quality Audits

Jennifer F. Louis, CPA
Webcast
Credits: 4 $196.00
$196.00
Accounting
Accounting Best Practices

Steven M. Bragg, CPA
QAS Self-Study
Credits: 12 $336.00
$336.00 – $376.00
Regulatory Ethics
Professional Ethics for Vermont CPAs

Joseph Helstrom, CPA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Taxes
Making The Best of Bad Situations

Danny Santucci, JD
QAS Self-Study
Credits: 14 $364.00
$364.00 – $404.00
Regulatory Ethics
Professional Ethics for New Hampshire CPAs

Joseph Helstrom, CPA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Taxes
Asset Protection – Tax & Financial Aspects

Danny Santucci, JD
QAS Self-Study
Credits: 17 $391.00
$391.00 – $431.00
Taxes
Estate Elements & Tools

Danny Santucci, JD
QAS Self-Study
Credits: 9 $261.00
$261.00 – $291.00
Regulatory Ethics
Kentucky Professional Ethics

Joseph Helstrom, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Taxes
Passive Losses

Danny Santucci, JD
QAS Self-Study
Credits: 10 $290.00
$290.00 – $320.00
Taxes
Fast Track Retirement Planning

Danny Santucci, JD
QAS Self-Study
Credits: 17 $391.00
$391.00 – $431.00
Taxes
Essential Legal Concepts with Tax Analysis

Danny Santucci, JD
QAS Self-Study
Credits: 29 $580.00
$580.00 – $620.00
Auditing
Auditing Top-Ten List: Planning & Materiality

Sunish Mehta, CPA, CGMA
Webcast
Credits: 1 $49.00
$49.00
Auditing
Auditing Top-Ten List: Financial Statement Assertions & Risks

Sunish Mehta, CPA, CGMA
Webcast
Credits: 1 $49.00
$49.00
Taxes
Concepts & Mechanics of Exchanges

Danny Santucci, JD
QAS Self-Study
Credits: 13 $351.00
$351.00 – $391.00
Taxes
Partnership Taxation

Danny Santucci, JD
QAS Self-Study
Credits: 13 $351.00
$351.00 – $391.00
Auditing
Auditing Top-Ten List: Risk Assessment Procedures

Sunish Mehta, CPA, CGMA
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
Taxes
Matching Investments to Tax Saving Techniques

Danny Santucci, JD
QAS Self-Study
Credits: 13 $351.00
$351.00 – $391.00
Taxes
Guide to Federal Corporate & Individual Taxation

Danny Santucci, JD
QAS Self-Study
Credits: 33 $660.00
$660.00 – $700.00
Taxes
Getting Cash Out of Your Business

Danny Santucci, JD
QAS Self-Study
Credits: 19 $399.00
$399.00 – $439.00
Taxes
Corporate Tax Planning

Danny Santucci, JD
QAS Self-Study
Credits: 21 $420.00
$420.00 – $460.00
Taxes
Tax, Bankruptcy and Financial Problems

Danny Santucci, JD
QAS Self-Study
Credits: 19 $399.00
$399.00 – $439.00
Taxes
Business Taxation

Danny Santucci, JD
QAS Self-Study
Credits: 24 $480.00
$480.00 – $520.00
Taxes
Tax & Financial Planning for Retirement

Danny Santucci, JD
QAS Self-Study
Credits: 18 $396.00
$396.00 – $436.00
Behavioral Ethics
General Ethics for CPAs

Joseph Helstrom, CPA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Regulatory Ethics
Accountant Ethics for South Carolina

Steven M. Bragg, CPA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Regulatory Ethics
Michigan Professional Ethics

Joseph Helstrom, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Taxes
Choice of Entity

Danny Santucci, JD
QAS Self-Study
Credits: 22 $440.00
$440.00 – $480.00
Taxes
Special Problems in Real Estate Taxation

Danny Santucci, JD
QAS Self-Study
Credits: 11 $308.00
$308.00 – $348.00
Computer Software & Applications
Excel Tips to Boost Your Productivity

Steven M. Bragg, CPA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Regulatory Ethics
Are You Independent?

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Taxes
Dealing with Debt & Interest

Danny Santucci, JD
QAS Self-Study
Credits: 18 $396.00
$396.00 – $436.00
Taxes
Estate Planning With Selected Issues

Danny Santucci, JD
QAS Self-Study
Credits: 20 $400.00
$400.00 – $440.00
Accounting
GAAP Hot Topics – What You Need to Know

Kelen Camehl, CPA, MBA
QAS Self-Study
Credits: 16 $384.00
$384.00 – $424.00
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
Computer Software & Applications
Excel Charts and Visualizations

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

Joseph Helstrom, CPA
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00
Regulatory Ethics
Ethical Responsibilities

Steven M. Bragg, CPA
QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Auditing
Avoiding Legal Liability and Peer Review Deficiencies in Non-audit Services, Including Bookkeeping and Preparing Financial Statements (Self-Study Video)

Jennifer F. Louis, CPA
QAS Self-Study Video
Credits: 4 $196.00
$196.00
Finance
Essentials of Business Math

Steven M. Bragg, CPA
QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Regulatory Ethics
Ethics for Ohio

Delta CPE LLC
QAS Self-Study
Credits: 3 $87.00
$87.00 – $107.00

Learn More

May 23, 2025

Government Secures $1.9 Million FBAR Penalty Judgment Against Estate (US v. Patricia Leeds, DC Idaho, No. 1:22-CV-00379 (Mar. 7, 2025))

By: Sharon Kreider, CPA

In a recent decision, the court granted summary judgment to the government in a case seeking FBAR penalties against the Estate of Richard Leeds.

May 21, 2025

When a Responsible Person’s Failure to Pay is “Willful” (Kristopher Dreyer v. United States, 9th Cir., No. 24-906, March 28, 2025)

By: Jane Ryder, EA, CPA

A nearly $188,000 personal tax liability struck board member Kristopher Dreyer when the Ninth Circuit affirmed that his leadership role at a private school made him personally responsible for the organization’s unpaid trust fund taxes.

May 14, 2025

Safeguarding Independent Contractor Classifications: IRS Issues First Major Update to Section 530 Relief in 40 Years (Revenue Procedure 2025-10)

By: Sharon Kreider, CPA

Revenue Procedure 2025-10 provides updated guidance on Section 530 relief—the first update since 1985.

May 9, 2025

Who Needs A PTIN?

The 2026 tax season isn’t here yet, but it’s never too late to start preparing, starting with your PTIN. A Preparer Tax Identification Number (PTIN) serves as the equivalent of a tax professional’s social security number. The IRS uses this to track returns prepared by each tax professional and to monitor their continuing education requirements. Your PTIN appears on tax returns you prepare, allowing the IRS to identify who worked on each submission. But exactly who needs this credential? We’re here to break it down for you. Tax Preparers Who Receive Compensation The IRS regulations are clear: anyone who prepares …

May 9, 2025

How To Renew A PTIN

How To Renew A PTIN Renewing your Preparer Tax Identification Number (PTIN) is an essential task for any tax return preparer. Whether you’re an Enrolled Agent, CPA, anyone looking to complete the Annual Filing Season Program, or a non-credentialed tax preparer, the IRS requires anyone who prepares federal tax returns for compensation to have a valid PTIN. We’ll walk you through the renewal process step-by-step so that you can be ready for the next tax season. When to Plan on Renewing Your PTIN PTINs expire on December 31st of each year, meaning that you’ve got to plan for your IRS …

May 7, 2025

How To Apply For A PTIN

What is a PTIN? A Preparer Tax Identification Number (PTIN) is a tax professional’s identification number that the IRS uses to track tax returns completed by a tax return preparer. Your PTIN is like a fingerprint in the IRS’s database, where all of your work can be tracked back to you. When you’re the signing preparer on a tax return, your PTIN will be listed next to your name on the return. Besides tracking prepared returns, your PTIN is used to monitor your continuing education requirements. A PTIN is also important for anyone who wants to participate in the Annual …

May 6, 2025

ID Requirement for Energy Efficient Home Improvements Begins In 2025

By: Sharon Kreider, CPA

For 2025, The IRA22 introduces a new requirement that certain energy-efficient home improvements will need product identification numbers to qualify for tax credits. This system, sometimes called the “HEEHRA ID” (Home Energy Efficiency Home Rebate Act ID) or “Product ID” requirement, is designed to verify that products meet the efficiency standards required for the tax credits.Specifically:Manufacturers will need to register qualifying products in a Department of Energy databaseProducts will receive unique identification numbersHomeowners will need these ID numbers when claiming the 25C tax credit (Energy Efficient Home Improvement Credit) on their tax returnsThis applies to windows, doors, insulation, HVAC systems, …

May 5, 2025

Department of Education Announces Resumption of Federal Student Loan Collections – PTO-for-Student Loan Payments is An Emerging Trend

By: Jane Ryder, EA, CPA

& Sharon Kreider, CPA

The U.S. Department of Education announced that its Office of Federal Student Aid (FSA) resumed collections on defaulted federal student loans beginning Monday, May 5th, 2025 (DOE Press Release Apr. 21. 2025). This marks the end of a collections pause that has been in place since March 2020.Key Statistics and Timeline:42.7 million borrowers currently owe more than $1.6 trillion in student debtOnly 38% of borrowers are current on their loan paymentsNearly 10 million borrowers could soon be in default, representing almost 25% of the federal student loan portfolioThe Treasury Offset Program (a program that uses payments like tax refunds or …

April 29, 2025

IRS Enhances Its Online Account Features (IR-2025-28)

By: Mark Seid, EA, CPA, USTCP

In a move that significantly improves digital accessibility for taxpayers, the IRS announced the addition of critical information return documents to the Individual Online Account. This represents another step in the agency’s ongoing modernization efforts and creates new opportunities for more streamlined tax preparation processes. More Documents Available in Online Accounts: Effective February 27, 2025, taxpayers can access Form W-2 (Wage and Tax Statement) and Form 1095-A (Health Insurance Marketplace Statement) directly through their IRS Individual Online Account. These documents are available for tax years 2023 and 2024 under the “Records and Status” tab. Tax Practitioner Planning Considerations: As tax …

April 28, 2025

What is the Annual Federal Tax Refresher Course (AFTR) and Comprehension Test?

By: Western CPE Staff

If you’re a tax preparer looking to participate in the IRS Annual Filing Season Program (AFSP), one of the key requirements is completing the Annual Federal Tax Refresher (AFTR) course and passing its comprehension test. But what is AFTR and why do you need it to have an AFSP Record of Completion? We’ll break down why AFTR is essential for tax preparers who are interested in or renewing their Record of Completion through the AFSP. What is the AFTR Course? The Annual Federal Tax Refresher course is a six-hour educational program designed to update tax preparers on the latest changes …

April 28, 2025

How to Complete the Annual Federal Tax Refresher Course (AFTR) and Comprehension Test

Getting ready for tax season can’t start early enough for tax return preparers, especially for those looking to participate in the IRS’s Annual Filing Season Program. Tax return preparers looking to upgrade their careers with credentials through the IRS Annual Filing Season Program can expect to complete the Annual Federal Tax Refresher Course (AFTR) and the accompanying comprehensive test. If you’re planning to earn or renew your AFSP Record of Completion, here’s your step-by-step guide to navigating this important professional milestone. Step 1: Do You Need to Take the AFTR Course? It’s worth noting that not everyone will need to …

April 28, 2025

A Reminder of Real Estate Professional Status Requirements (Warren v. Comm. (T.C. Summary Opinion 2024-20))

By: Sharon Kreider, CPA

James Michael Warren purchased a single-family home in 2016 with plans to convert it into an assisted living facility. Throughout 2017, he renovated the property while employed full-time as an engineer at Lockheed Martin. Though some rooms remained habitable during renovation, generating $6,000 in rental income (which Warren failed to report), he claimed a $41,733 loss deduction on his Schedule E. The Taxpayer Flunked the Time Test: The IRS disallowed Warren’s claimed losses, determining he didn’t qualify as a real estate professional under Section 469(c)(7). The Tax Court agreed, highlighting two critical points:First, to qualify as a real estate professional, …

April 25, 2025

How to Complete the IRS’s Annual Filing Season Program

As tax professionals, we understand the importance of maintaining high standards of expertise and professionalism in our industry. The IRS’s Annual Filing Season Program (AFSP) gives non-credentialed tax preparers the opportunity to distinguish themselves in the marketplace by being added to the IRS’s Directory of Federal Tax Return Preparers and gaining limited representation rights before the IRS. If you’re considering participating in this voluntary program, this guide will walk you through the step-by-step process of completing the requirements and obtaining your Record of Completion.If you are interested in the Annual Filing Season Program and want to know more, check out …

April 23, 2025

FAQs Released for FinCEN Geographic Targeting Order Impacting California and Texas Border Region Money Services Businesses

By: Sharon Kreider, CPA

On March 11, 2025, the Financial Crimes Enforcement Network (FinCEN) issued a Geographic Targeting Order (GTO) that impacts money services businesses (MSBs) operating in California and Texas border counties. The targeting order is an important development for tax professionals advising clients in the affected regions.On March 24, 2025, FAQs were released to answer 21 frequent questions on implementing the reporting requirements. What Affected California and Texas Tax Professionals Need to Know The GTO dramatically lowered the Currency Transaction Report (CTR) threshold to just $200 for MSBs operating in specific ZIP codes along the southwest border. This represents a substantial change …

April 16, 2025

Social Security Identity Verification Requirements Change for a Second Time

By: Sharon Kreider, CPA

The Social Security Administration has eased some of its new identity verification requirements and delayed implementation from March 31, 2025 to April 14, 2025. The revised rules for identity verification represent a significant procedural change that will affect clients who prefer or need to manage their benefits through phone or in-person channels rather than online. The change is part of the Administration and DOGE’s efforts to curb fraud and abuse at all levels of government. Key Changes Effective April 14, 2025: 1. Different Requirements by Benefit Type: Retirement, Survivors, or Auxiliary Benefits: Require either online identity proofing (via my Social …

April 9, 2025

IRS Employment in Flux: Reinstatements, Voluntary Separations, and Resignations

The IRS personnel shake-ups continue. Approximately 7,000 probationary IRS employees who were terminated in February are set to return to work by April 14, but the agency has now launched three voluntary separation programs as part of a broader reduction-in-force (RIF) initiative. Acting IRS commissioner Melanie Krause has also resigned, making her the third IRS leader to do so in 2025. Court-Ordered ReinstatementsThe reinstatement comes after federal court interventions forced the IRS to bring back the terminated workers. Initially, the agency placed these employees on administrative leave in March, a move that drew criticism from Judge William Alsup of the Northern …

April 1, 2025

Executive Order Mandating Electronic Federal Tax Refunds and Payments for Taxes

By: Jane Ryder, EA, CPA

Beginning as early as September 30, 2025, the president’s March 25, 2025, executive order “Modernizing Payments To and From America’s Bank Account” mandates all payments to and from the US Treasury be paid electronically. This includes federal tax payments and federal tax refunds.Timing of Electronic Tax Payments & Refund MandateVerbiage in the order indicates there may be a delay in implementing the order: “As soon as practicable, and to the extent permitted by law, all payments made to the Federal Government shall be processed electronically, except as specified in section 4 of this order.”The order also indicates all federal tax …

March 25, 2025

A Welcome Relief: FinCEN Lifts Beneficial Ownership Reporting Burden from U.S. Companies

In a rare regulatory win that tax professionals can actually celebrate during the height of tax season, the Financial Crimes Enforcement Network (FinCEN) announced on March 21, 2025, that it has removed beneficial ownership information (BOI) reporting requirements for all U.S. companies and U.S. persons under the Corporate Transparency Act (CTA). Following the Treasury Department’s initial announcement on March 2, 2025, this decision removes yet another administrative burden from the shoulders of already overwhelmed tax practitioners. A Silver Lining: One Less Compliance Burden At a time when tax professionals are drowning in ever-expanding regulatory requirements, the elimination of BOI reporting …

March 19, 2025

California Corner: New FinCEN Geographic Targeting Order Impacts California Border Region Money Services Businesses

By: Sharon Kreider, CPA

Last week, the Financial Crimes Enforcement Network (FinCEN) issued a significant Geographic Targeting Order (GTO) that will directly impact money services businesses (MSBs) operating in California’s border counties. This new order represents an important development for tax professionals advising clients in the affected regions.What California Tax Professionals Need to KnowThe GTO, released on March 11, 2025, dramatically lowers the Currency Transaction Report (CTR) threshold to just $200 for MSBs operating in specific ZIP codes along the southwest border. This represents a substantial change from the standard $10,000 CTR reporting requirement that most financial institutions follow.For California tax professionals, this order …

March 3, 2025

Treasury Ends BOI Enforcement

The U.S. Treasury Department announced on March 2 that it will no longer enforce the Corporate Transparency Act (CTA) or its associated Beneficial Ownership Information (BOI) reporting requirements. This decision effectively halts a rule aimed at combating money laundering and shell company formation. In a press release, Treasury Secretary Scott Bessent called the move “a victory for common sense” and stated it aligns with “President Trump’s bold agenda to unleash American prosperity by reining in burdensome regulations, in particular for small businesses that are the backbone of the American economy.” The Treasury Department confirmed it will not impose penalties against …

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Western CPE LLC

2025 Federal Tax Update: Summer Release (Pro Edition)

2025 Federal Tax Update: Summer Release (Self-Study Only)

Preparing and Reviewing Workpapers for Higher Quality Audits

Accounting Best Practices

Professional Ethics for Vermont CPAs

Making The Best of Bad Situations

Professional Ethics for New Hampshire CPAs

Asset Protection – Tax & Financial Aspects

Estate Elements & Tools

Kentucky Professional Ethics

Passive Losses

Fast Track Retirement Planning

Essential Legal Concepts with Tax Analysis

Auditing Top-Ten List: Planning & Materiality

Auditing Top-Ten List: Financial Statement Assertions & Risks

Concepts & Mechanics of Exchanges

Partnership Taxation

Auditing Top-Ten List: Risk Assessment Procedures

Estate Planning Essentials

Matching Investments to Tax Saving Techniques

Guide to Federal Corporate & Individual Taxation

Getting Cash Out of Your Business

Corporate Tax Planning

Tax, Bankruptcy and Financial Problems

Business Taxation

Tax & Financial Planning for Retirement

General Ethics for CPAs

Accountant Ethics for South Carolina

Michigan Professional Ethics

Choice of Entity

Special Problems in Real Estate Taxation

Excel Tips to Boost Your Productivity

Are You Independent?

Dealing with Debt & Interest

Estate Planning With Selected Issues

GAAP Hot Topics – What You Need to Know

Ethical Conduct for Florida CPAs

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

Investing Guidebook

Small Business Tax Guide

Excel Charts and Visualizations

Excel Data Analysis Tools

Optimal Accounting for Payroll

Ohio Professional Ethics

Ethical Responsibilities

Avoiding Legal Liability and Peer Review Deficiencies in Non-audit Services, Including Bookkeeping and Preparing Financial Statements (Self-Study Video)

Essentials of Business Math

Ethics for Ohio