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November 14, 2025

IRS Announces Increases to 2026 Retirement Plan Contribution Limits

By: Western CPE Staff

The IRS has announced their annual increases to retirement plan contribution limits for 2026.

November 13, 2025

AI in Accounting: 5 Ways to Incorporate AI into Your Firm

By: Western CPE Staff

AI is only becoming more prevalent as a resource in the tax and accounting industry. Here are 5 ways that AI in accounting can change your practice.

November 6, 2025

IRS Grants Penalty Relief for 2025 Tax Year Reporting on Tips and Overtime

By: Western CPE Staff

On November 5, 2025, the Treasury Department and IRS announced penalty relief from One, Big, Beautiful Bill Act’s (OBBBA) reporting requirements for deductions on tips and overtime.

October 22, 2025

Wrong Signature Invalidates Assessment Window (CCA 202505027)

By: Sharon Kreider, CPA

What happens when a CFO signs Form 872-M without being the designated Partnership Representative? A significant loss of assessment authority by the IRS.

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.

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Western CPE LLC

Budgeting and Forecasting Tools and Techniques

Business Intelligence, Featuring Microsoft’s Power BI Tools

Accessing Your Company’s Data with Power Query and Power BI

Accountant’s Guide to QuickBooks Online

Advanced Excel

Identity Theft and Protection

Key SEC Regulations Accountants Should Know About

Enjoyable Ethics: General Ethics & Accounting Ethics

Enjoyable Ethics: The Conceptual Framework & Independence

Enjoyable Ethics: AICPA Code of Professional Conduct

Key Performance Indicators

Investing in Alternative Assets

Accounting & Reporting for Crypto Assets

Accounting for Clubs

Guide to Audit Sampling

Effective and Efficient SSARS Engagements

Information Security for CPAs

How to Create an Employee Handbook

Accounting Estimates, Including Fair Value – Evaluating the Propriety of Areas within Uncertainty

Guide to the Financial Markets

Forensic Accounting – 5 Steps to Successful Performance

Credit Controls

It’s All About Trust

Purchasing Guidebook

AI Essentials for CPAs – Exploring Cutting – Edge Technology

Understanding the Basics of Robotic Process Automation (RPA)

Yellow Book Ethics

Auditing Liabilities, Including Long-Term Debt

Substantive Analytic Procedures – Strengthening Evidence to Satisfy Audit Objectives

AI & Accounting – What You Need to Know

AI Series – Future Trends in AI & Software for CPAs

Fraud Analytics

AI Series – Considerations in Tax Preparation & Research

Auditing Inventory – Performing Required Observations and Other Common Procedures

2024 Annual Accounting and Financial Reporting Update

2024 Hot Topics A&A Update

2024 PCAOB and SEC Update

AI Series – Audit & Compliance

Critical Traits of a Thinking Auditor – Stretching Experienced Auditors Beyond the Basics

AI Series – Considerations for Organizations When Adopting AI

Full Disclosure in Financial Reporting

Marketing: Mastering the Process

AI Series – Leveraging AI for Data Analysis & Reporting

Disclosures of Risks and Uncertainties

Testing Internal Controls – Exploring Strategies for Verifying Operating Effectiveness

Fraud in Government

The Secure Acts and Retirement Distribution Planning

Understanding Social Security and Medicare

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