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Webcast (361)

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Accounting (327)

Auditing (198)

Business & Industry (65)

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Ethics for Enrolled Agents (10)

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Regulatory Ethics
Professional Ethics for Iowa CPAs

Joseph Helstrom, CPA

QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Regulatory Ethics
Ethics for California

Delta CPE LLC

QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Business Management & Organization
The MBA Guidebook

Steven M. Bragg, CPA

QAS Self-Study
Credits: 23 $460.00
$460.00 – $500.00
Regulatory Ethics
Accountant Ethics for Delaware

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Taxes
One Big Beautiful Bill H.R. 1

Jane Ryder, EA, CPA & Sharon Kreider, CPA

Webcast
Credits: 1 $49.00
$49.00
Taxes
Q2 Critical Tax Updates

Shannon Hall, EA, Arthur Joseph Werner, JD, MS & A.J. Reynolds, EA

Webcast
Credits: 2 $98.00
Original price was: $98.00.Current price is: $49.00.
Business Management & Organization
Project Management

Steven M. Bragg, CPA

QAS Self-Study
Credits: 14 $364.00
$364.00 – $404.00
Auditing
Guide to Auditor Legal Liability

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Accounting
Partnership Accounting

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Regulatory Ethics
Professional Ethics for Massachusetts CPAs

Joseph Helstrom, CPA

QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Regulatory Ethics
Accountant Ethics for Utah

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
Taxes
2025 Federal Tax Update: Summer Release (Pro Edition)

Credits: 8 $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: 8 $270.00
Original price was: $270.00.Current price is: $215.00.
Auditing
Guide to Data Analytics for Audits

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Taxes
S Corporation Tax Guide

Steven M. Bragg, CPA

QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Taxes
Installment Sales

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Taxes
Charitable Contributions Tax Guide

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Taxes
Guide to Gift Taxes

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Taxes
Guide to Individual Retirement Accounts

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Computer Software & Applications
Become an Expert on Lookup Functions

Patricia McCarthy, MBA

QAS Self-Study
Credits: 2 $58.00
$58.00 – $78.00
Taxes
Individual Income Tax Credits & Due Diligence Requirements

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 5 $145.00
$145.00 – $175.00
Personal Development
7 Habits of Effective CFOs

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Personal Development
7 Habits of Effective Controllers

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
$29.00 – $49.00
Taxes
Travel, Entertainment, & Auto Rules

Danny Santucci, JD

QAS Self-Study
Credits: 15 $375.00
$375.00 – $415.00
Computer Software & Applications
Error-Proofing Excel Spreadsheets

Steven M. Bragg, CPA

QAS Self-Study
Credits: 5 $145.00
$145.00 – $175.00
Taxes
Assets, Income & Cash

Danny Santucci, JD

QAS Self-Study
Credits: 14 $364.00
$364.00 – $404.00
Accounting
Accounting Best Practices

Steven M. Bragg, CPA

QAS Self-Study
Credits: 12 $336.00
$336.00 – $376.00
Auditing
Preparing and Reviewing Workpapers for Higher Quality Audits

Jennifer F. Louis, CPA

Webcast
Credits: 4 $196.00
$196.00
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
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
Professional Ethics for New Hampshire CPAs

Joseph Helstrom, CPA

QAS Self-Study
Credits: 4 $116.00
$116.00 – $136.00
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
Auditing
Auditing Top-Ten List: Risk Assessment Procedures

Sunish Mehta, CPA, CGMA

Webcast
Credits: 1 $49.00
$49.00
Taxes
Partnership Taxation

Danny Santucci, JD

QAS Self-Study
Credits: 13 $351.00
$351.00 – $391.00
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

Learn More

December 3, 2024

New York CPE Requirements: A Guide for CPAs

Introduction Staying compliant with New York’s Continuing Professional Education (CPE) requirements is essential for maintaining your CPA license and staying ahead in the field of accounting. With specific rules around credit hours, subject areas, and reporting deadlines, understanding these requirements is crucial to avoid last-minute stress.In this guide, we’ll break down New York State CPE requirements, address common challenges CPAs face, and provide actionable solutions to help you meet your obligations. Whether you’re renewing your license or planning for the year ahead, this post will guide you through the process with ease. Overview of New York Accounting CPE Requirements NYS …

December 3, 2024

Nevada CPE Requirements for Accountants: Stay Compliant Before CPE Deadline

Introduction As an accounting or financial professional in Nevada, staying compliant with the state’s Continuing Professional Education (CPE) requirements is essential to maintaining your license and professional reputation. With the annual license renewal deadline on December 31, it’s important to act now to ensure you meet the state’s standards.This guide will break down Nevada’s CPE requirements, address common challenges accountants face, and help you navigate your reporting obligations confidently. Overview of Nevada Accounting CPE Requirements Here’s a clear overview of the key CPE requirements for Nevada: Important Dates CPA License Renewal Deadline: December 31 (annually).CPE Reporting Period: January 1 to December …

December 3, 2024

Nebraska CPE Requirements: What You Need to Know

Introduction Staying compliant with Nebraska’s Continuing Professional Education (CPE) requirements is crucial for accountants and financial professionals. With the biennial license renewal deadline on June 30 and a CPE reporting period ending December 31, it’s essential to stay on top of your continuing education credits to avoid penalties or disruptions to your practice.In this guide, we’ll break down Nebraska’s CPE requirements, discuss common challenges professionals face, and provide actionable steps to simplify compliance. Overview of Nebraska’s Accounting CPE Requirements Nebraska CPE requirements are structured to ensure financial professionals maintain and enhance their skills. Here’s a breakdown of the key points: Total Credit Hours …

December 3, 2024

Missouri CPE Requirements: Stay Compliant and Avoid Last-Minute Stress

Introduction As a certified public accountant or financial professional in Missouri, staying compliant with the state’s Continuing Professional Education (CPE) requirements is essential to maintaining your license. With the annual reporting deadline on March 1st for the prior calendar year’s credits and the biennial license renewal deadline on September 30th, it’s crucial to ensure your CPE is up to date.This guide will walk you through Missouri’s CPE requirements, highlight common challenges professionals face, and provide actionable steps to make compliance easy. Overview of Missouri Accounting CPE Requirements To maintain an active CPA license in Missouri, professionals must adhere to the following CPE requirements: …

December 3, 2024

Louisiana CPE Requirements: Stay Compliant and Prepared

Introduction Remaining compliant with Louisiana’s Continuing Professional Education (CPE) requirements is crucial for maintaining your CPA license and ensuring your professional growth. With the license renewal and CPE reporting deadline fast approaching on December 31, now is the perfect time to review the state’s guidelines and take action. This post outlines Louisiana’s CPE requirements for CPAs, highlights common challenges, and provides guidance on how to stay compliant. Overview of Louisiana Accounting CPE Requirements Louisiana’s CPAs must adhere to specific CPE reporting requirements to renew their licenses. Below is a summary of the key guidelines: Key Louisiana CPE Deadlines License Renewal …

December 2, 2024

Iowa CPE Requirements for Accountants and Financial Professionals

Introduction Staying compliant with Iowa’s Continuing Professional Education (CPE) requirements is crucial for maintaining your CPA license and upholding professional standards. With a potential CPE reporting period that ends on December 31 for the annual renewal deadline of June 30, it’s important to ensure you’ve met the required credit hours well before the reporting period ends. This post will provide a comprehensive overview of Iowa’s CPE reporting requirements, highlight common challenges, and offer practical solutions to simplify compliance. Overview of Iowa’s Accounting CPE Requirements Iowa CPAs must meet specific requirements to renew their licenses. Here’s a breakdown of the key details: …

December 2, 2024

Indiana CPE Requirements: Your Guide to Staying Compliant

Introduction Meeting Indiana’s Continuing Professional Education (CPE) requirements is essential for accountants and financial professionals to maintain their licenses and stay ahead in their careers. With the upcoming reporting deadline for the 2021–2024 cycle just around the corner, now is the time to ensure you’re on track. This post will guide you through Indiana’s CPE requirements for CPAs and other designations, address common challenges, and highlight solutions to make compliance easier. Overview of Accounting CPE Requirements in Indiana Understanding Indiana’s CPE requirements is crucial to staying compliant and avoiding unnecessary stress. Here’s what you need to know: Indiana CPA License …

December 2, 2024

Idaho CPE Requirements for Accountants and Financial Professionals

Introduction Staying compliant with Idaho’s State Board of Accountancy CPE requirements is essential for accountants and financial professionals to maintain their licenses and build trust with clients. With the annual license renewal deadline on June 30 and a rolling biennial CPE reporting period, understanding these requirements is key to avoiding penalties and staying on track.In this guide, we’ll cover Idaho’s accounting CPE requirements, highlight common challenges, and provide actionable steps to simplify compliance. Whether you’re a seasoned professional or newly licensed in Idaho, this post will help you navigate the essentials with ease. Overview of Idaho’s Accounting CPE Requirements Idaho’s CPE …

December 2, 2024

Arkansas CPE Requirements for Accountants and Financial Professionals

Introduction As a licensed accountant or financial professional in Arkansas, staying compliant with the state’s Continuing Professional Education (CPE) requirements is critical to maintaining your license. With the annual license renewal deadline approaching on January 1, now is the time to ensure you meet all necessary criteria. In this post, we’ll cover everything you need to know about the Arkansas State Board of Accountancy’s CPE requirements, including credit hour mandates, subject area specifics, and common challenges. We’ll also outline practical steps to help you navigate these requirements with confidence. Overview of Arkansas Accounting CPE Requirements Arkansas accountants and financial professionals …

December 2, 2024

Accounting CPE Requirements in the District of Columbia

Introduction Staying compliant with the District of Columbia’s CPE requirements is essential for maintaining your CPA license and professional credibility. With the license renewal deadline quickly approaching on December 31 of even years, now is the time to ensure your CPE credits are in order. In this guide, we’ll outline D.C. CPE requirements, address common challenges, and share solutions to help you meet your obligations before the year-end deadline. Overview of Washington D.C. CPE Requirements To renew your CPA license in the District of Columbia, here are the key requirements you must meet: Total CPE Credit Hours 80 CPE hours are required …

November 27, 2024

California Corner: California’s 15-Day Rule for New Businesses

By: Karen Brosi, CFP, EA

As we approach the end of the year, it’s a good time to discuss the 15-day rule with your clients. Understanding the 15-day rule and realizing the rule only applies to short taxable years that are 15 days or fewer, is very important for your client’s decision about when to register their business entity with the California Secretary of State.The 15-day rule states that business entities (limited partnerships, limited liability partnerships, limited liability companies, and corporations) with a taxable year of 15 days or fewer are not required to file a tax return or pay the $800 annual/minimum tax, if …

November 26, 2024

Court Invalidates DOL Overtime Rule Nationwide

On November 15, 2024, the US District Court for the Eastern District of Texas retroactively invalidated a Final Rule from the Department of Labor (DOL) that had increased the minimum salary threshold for certain employees to be considered exempt from overtime pay under the Fair Labor Standards Act (FLSA). The rule was originally effective on July 1, 2024. An earlier ruling applied only to the State of Texas, but this decision affects all employers nationwide. The final rule provided staged increases to the standard salary level necessary for exemption from overtime pay for executive, administrative, and professional (EAP) employees. The …

November 21, 2024

Ideas & Price Tags: A Closer Look at President-Elect Trump’s Tax Reform Promises

By: Sharon Kreider, CPA

As the nation heads into a period of political transition, many clients have questions about what potential tax reforms may mean for them and their finances. For this reason, Sharon Kreider, CPA, Western CPE’s Resident Tax Authority, has written a client letter that you can pass on to your clients as a trusted advisor to cut through the misinformation and keep them informed and assured. The letter is meant to be politically neutral and fact-based. Please read the letter carefully to make sure that you agree with the summary, the language, and tone, then modify it as required for your client …

November 19, 2024

DEA Considers Reclassification of Marijuana: A Potential Shift in Federal Tax Policy

By: Sharon Kreider, CPA

In a move that could significantly alter the landscape of cannabis regulation in the United States, the Drug Enforcement Administration is set to hold a public hearing on the potential rescheduling of medical marijuana from a Schedule I to a Schedule III controlled substance. This development marks a pivotal moment in the ongoing debate surrounding medical marijuana’s legal status and its implications for the medical marijuana industry, law enforcement, and taxes.The proposed rescheduling of marijuana does not apply to recreational marijuana, only to medical marijuana. The Hearing: Date, Time, and Place The DEA has scheduled the public hearing for December …

November 18, 2024

The Tax Professional’s 5-Step Guide to Succession Planning

Beginning Client succession planning Succession planning for your client is more complicated than simply choosing a successor. Institutional knowledge, client relationships, and technical expertise are all important characteristics of their unique business expertise — expertise that needs to be passed down and implemented for a smooth transition at any organizational level. Whether you’re planning your own transition or advising clients, understanding the full scope of succession planning is critical for maintaining a business’s success and ensuring that the business’s legacy endures. Here are 5 steps to follow when creating a successful succession plan. Step 1: Build a Solid Foundation with …

November 13, 2024

Acqis Technology Inc. v. Comm., TCM 2024-21

Debit Cash, Credit Equity or Income? Settlements from Patent Infringement Lawsuits are Income (Acqis Technology Inc. v. Comm., TCM 2024-21) Acqis Technology’s business model was to acquire patents and engage law firms on a contingency basis to sue for patent infringement and failure to pay royalties. Defendants in some of the lawsuits entered into settlements that included licensing agreements and share purchase agreements (SPAs). The licensing agreements were generally free of additional costs to the defendants. Acqis sold Settlement Shares to the defendants. The Settlement Shares had limited dividend and distribution rights, limited liquidation rights, were nonvoting, and could not …

November 13, 2024

Growmark Inc. v. Comm., 160 T.C. No. 11 (May 16, 2023)

COGS Includes Net Amount of Excise Tax After Credit (Growmark Inc. v. Comm., 160 T.C. No. 11 (May 16, 2023)) Growmark incurs liabilities for excise taxes on fuels that it sells and is entitled to federal tax credits for some of the fuels that it produces or blends. Growmark claimed that it should be allowed to include the gross federal excise tax liability in its cost of goods sold before reducing the amount for any federal tax credits.Excise taxes are generally not deductible. (Treas. Reg. §1.164-2(f)) However, excise taxes incurred or paid in a trade or business as part of …

November 13, 2024

Betty Amos v. Comm., 11th Cir., No. 23-10532 Non-Argument Calendar (April 2, 2024)

No NOL means No NOL. (Betty Amos v. Comm., 11th Cir., No. 23-10532 Non-Argument Calendar (April 2, 2024)) Betty Amos appealed a Tax Court decision denying NOL carryforwards claimed in tax years her 2014 and 2015 and negligence penalties assessed for failing to provide documentation to substantiate the NOL deductions.In 2018, Amos received a notice of deficiency including penalties for tax years 2014 and 2015, disallowing NOL carryforward deductions of $4,220,639 and $4,149,326, respectively, on the grounds that the losses originating in tax years 1999 and 2000 were overstated and not available to be carried over. Tax returns filed for …

November 13, 2024

Cassandra Tucker and Edward Brodie v. Comm., T.C. Memo 2023-87

COGS is Not a Deduction, Some Expenses Allowed (Cassandra Tucker and Edward Brodie v. Comm., T.C. Memo 2023-87) Cassandra Tucker operated a fashion activity out of her home for many years. During 2015 and 2017 the activity generated gross sales of $1,542 and $1,498, respectively. Claimed cost of goods sold for each of the years were $6,510 and $8,086. To substantiate these amounts, Tucker provided a spreadsheet showing purchases in 2015 of fabric, packaging materials, including “bags, tissue, ribbon and boxes” along with other items. For 2017, the COGS spreadsheet showed purchases of “lifestyle flooring” and “lifestyle closet” totaling $9,003.Through …

November 13, 2024

Joseph and Louise Speizio v. Comm., TCM 2024-64

It’s Not About the NOL (Joseph and Louise Speizio v. Comm., TCM 2024-64) Joseph and Louise Speizio claimed expenses in 2017 that generated a net operating loss based on pension liabilities acquired in a business taken over by the taxpayer but not paid until 2018 or later. The taxpayer took over a sanitation business that had outstanding pension liabilities due to the local union. Through litigation and bankruptcy, the taxpayer became liable for the debt and was later relieved of the liability. In a bankruptcy proceeding, the pension liabilities were eventually settled and paid in 2019.In general, §404(a)(1)(A) allows a …

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Western CPE LLC

Professional Ethics for Iowa CPAs

Ethics for California

The MBA Guidebook

Accountant Ethics for Delaware

One Big Beautiful Bill H.R. 1

Q2 Critical Tax Updates

Project Management

Guide to Auditor Legal Liability

Partnership Accounting

Professional Ethics for Massachusetts CPAs

Accountant Ethics for Utah

2025 Federal Tax Update: Summer Release (Pro Edition)

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

Guide to Data Analytics for Audits

S Corporation Tax Guide

Installment Sales

Charitable Contributions Tax Guide

Guide to Gift Taxes

Guide to Individual Retirement Accounts

Become an Expert on Lookup Functions

Individual Income Tax Credits & Due Diligence Requirements

7 Habits of Effective CFOs

7 Habits of Effective Controllers

Travel, Entertainment, & Auto Rules

Error-Proofing Excel Spreadsheets

Assets, Income & Cash

Accounting Best Practices

Preparing and Reviewing Workpapers for Higher Quality Audits

Professional Ethics for Vermont CPAs

Making The Best of Bad Situations

Asset Protection – Tax & Financial Aspects

Estate Elements & Tools

Professional Ethics for New Hampshire CPAs

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

Auditing Top-Ten List: Risk Assessment Procedures

Partnership Taxation

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

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