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Regulatory Ethics
Accountant Ethics for Utah

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Taxes
Property Dispositions

Danny Santucci, JD

QAS Self-Study
Credits: 2 $58.00
Taxes
Estate Planning with Business Issues

Danny Santucci, JD

QAS Self-Study
Credits: 2 $58.00
Taxes
Selected Business Expenses

Danny Santucci, JD

QAS Self-Study
Credits: 2 $58.00
Taxes
Employee Compensation & Benefits

Danny Santucci, JD

QAS Self-Study
Credits: 3 $87.00
Accounting
Inventory Controls

Steven M. Bragg, CPA

QAS Self-Study
Credits: 14 $364.00
Taxes
Basic Fringe Benefits

Danny Santucci, JD

QAS Self-Study
Credits: 4 $116.00
Regulatory Ethics
Accountant Ethics for New Mexico

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Personnel/Human Resources
Modern Supervision

Delta CPE LLC

QAS Self-Study
Credits: 10 $290.00
Regulatory Ethics
Professional Ethics for Illinois CPAs

Joseph Helstrom, CPA

QAS Self-Study
Credits: 4 $116.00
Computer Software & Applications
Dynamic Arrays in Excel

Patricia McCarthy, MBA

QAS Self-Study
Credits: 2 $58.00
Regulatory Ethics
Ethics for Idaho CPAs

Joseph Helstrom, CPA

QAS Self-Study
Credits: 4 $116.00
Regulatory Ethics
Accountant Ethics for Nebraska

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Taxes
Basic Estate Planning

Mary Kay Foss, CPA

Webcast
Credits: 2 $98.00
Regulatory Ethics
Accountant Ethics for Kansas

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Regulatory Ethics
Accountant Ethics for Iowa

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Auditing
Internal Auditing Guidebook

Steven M. Bragg, CPA

QAS Self-Study
Credits: 10 $290.00
Regulatory Ethics
Accountant Ethics for Oklahoma

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Information Technology
Build a Custom WISP in 2 Hours

Mark Seid, EA, CPA, USTCP

Webcast
Credits: 2 $98.00
Taxes
OBBBA First Year Mistakes and Fixes

Mark Seid, EA, CPA, USTCP

Webcast
Credits: 2 $98.00
Taxes
Taxpayer Data Security

Steven M. Bragg, CPA

QAS Self-Study
Credits: 2 $58.00
Auditing
Auditing Construction Contractors

Steven M. Bragg, CPA

QAS Self-Study
Credits: 3 $87.00
Regulatory Ethics
Accountant Ethics for Minnesota

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Regulatory Ethics
Accountant Ethics for Maine

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Business Management & Organization
U.S. Payroll Compliance for Beginners

Elizabeth Mitchel Abernethy, CPA

QAS Self-Study
Credits: 2 $58.00
Accounting
Non-GAAP Financial Measures – What You Need to Know

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 2 $58.00
Accounting
Accounting for Commercial Fishing

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
Finance
Budgeting for Profit Planning and Control

Delta CPE LLC

QAS Self-Study
Credits: 11 $308.00
Auditing
Fraud in the Financial Markets

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
Economics
Understanding the Economy

Delta CPE LLC

QAS Self-Study
Credits: 8 $232.00
Accounting
Real Estate Accounting and Math

Delta CPE LLC

QAS Self-Study
Credits: 3 $87.00
Computer Software & Applications
Creating Effective Charts

Patricia McCarthy, MBA

QAS Self-Study
Credits: 3 $87.00
Regulatory Ethics
Enrolled Agent Ethical Standards: Practices & Procedures

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 2 $58.00
Accounting
Beyond the Major Standards – Lesser-Known GAAP Topics Every CPA Should Know

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 20 $400.00
Regulatory Ethics
Accountant Ethics for Wisconsin

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Regulatory Ethics
Accountant Ethics for Alabama

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Computer Software & Applications
Power Query: Get & Transform Data

Patricia McCarthy, MBA

QAS Self-Study
Credits: 2 $58.00
Information Technology
Cybercrime and Cybersecurity

Delta CPE LLC

QAS Self-Study
Credits: 8 $232.00
Accounting
Fair Value – Practical Applications, Judgment, and Measurement Challenges

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Finance
Rolling Forecasts

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Accounting
Fair Value – Applying Market, Income, and Cost Valuation Approaches

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Accounting
Accounting for Intangible Assets

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
Accounting
Accounting for Research and Development

Steven M. Bragg, CPA

QAS Self-Study
Credits: 2 $58.00
Accounting
The Essentials of ASC 820 – Fair Value Measurement Under U.S. GAAP

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 4 $116.00
Taxes
Types of Business Entities

Steven M. Bragg, CPA

QAS Self-Study
Credits: 2 $58.00
Accounting
Navigating Debt Changes – Accounting for Modifications & Extinguishments

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 2 $58.00
Regulatory Ethics
Virginia Approved Ethics for CPAs in Business 2026

Joseph Helstrom, CPA

QAS Self-Study
Credits: 2 $58.00
Accounting
Fair Value – Understanding the ASC 820 Framework and Measurement Principles

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00

Learn More

June 13, 2019

Electric Vehicle Credit Starts to Phase Out for Tesla and General Motors (IR-2019-57) June 13, 2019

By: Sharon Kreider, CPA

Electric Vehicle Credit Starts to Phase Out for Tesla and General Motors (IR-2019-57) Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks. For vehicles acquired after Dec. 31, 2009, the credit is equal to $2,500 plus, for a vehicle which draws propulsion energy from a battery with at least 5 kilowatt hours of capacity, $417, plus an additional $417 for each kilowatt hour of battery capacity in excess of 5 kilowatt hours. The total amount of the credit allowed for a vehicle is limited to $7,500. The credit begins to phase …

June 4, 2019

Taxpayer Will Remember 2019 Memorial Day – from Behind Bars June 4, 2019

By: Sharon Kreider, CPA

Taxpayer Will Remember 2019 Memorial Day — from Behind Bars Richard Spencer owns RS Sewing, a company that makes American flags and sells them to veterans’ groups and large retailers throughout the country. Spencer was convicted of failing to withhold taxes from workers he knowingly and willfully misclassified as independent contractors. For workers classified as W-2 employees, Spencer failed to pay over to the IRS taxes the company withheld from its employees’ wages. Judge Patricia Gaughan of the US District Court in Cleveland sentenced Spencer to two years in prison and three years of supervised release. In addition Spencer must …

May 20, 2019

Sixteen Points of Interest from the Final §199A Regulations May 20, 2019

By: Sharon Kreider, CPA

The final §199A regulations are 247 pages. There are many points of interest in these newly released regulations. Here is a brief summary of a few that were clarified or changed between the August proposed regulations and the final January regulations: Treatment of other deductions. Deductions for items such as ½ of self-employment tax,self-employed health insurance, and retirement contributions reduce QBI to the extent the income from the business was taken into account to determine those deductions (pages 43-44).Note. All references to page numbers refer to pages in the final regulations linked above for your convenience.Example. Mark’s Net Schedule C income …

March 22, 2019

IRS Expands 2018 Estimated Tax Penalty Waiver March 22, 2019

By: Sharon Kreider, CPA

Because of changes to the withholding tables, the IRS is generally waiving the penalty for anytaxpayer who paid at least 80% of their 2018 total tax liability during the year through federalincome tax withholding, quarterly estimated tax payments or a combination of the two. Torequest the waiver, an individual must file a Form 2210, complete Part I, and check the waiverbox (Part II, Box A). If the client already paid an estimated tax penalty based on the prior IRS notice allowing a waiverif 85% of taxes had been prepaid, a refund can be claimed on Form 843. Include the statement”80% …

January 28, 2019

Final §199A Regs Help Clarify the De Minimis Rule for a Business with SSTB Income January 28, 2019

By: Sharon Kreider, CPA

Final §199A Regs Help Clarify the De Minimis Rule for a Business with SSTB Income (REG-107892-18) Individuals with taxable income above $157,5001 ($315,000 MFJ) are not entitled to a QBI deduction if their business income is from a specified service trade or business (SSTB). But wonder if your client has two sources of income in her LLC – income from a specified service business and income from a non specified service business. Does the LLC have all specified service income and, thus, the pass-through owner has no QBI deduction? Or can you report two business activities and qualify the LLC owner …

January 21, 2019

Is my rental property a qualified trade or business? IRS provides a few answers January 21, 2019

By: Sharon Kreider, CPA

The 20% QBI deduction is only allowed for qualified trade or business income. The bothersome question in the whole year since §199A was enacted was if and when a rental activity is a trade or business. In Notice 2019-7, the IRS proposes a revenue procedure (now designated as Rev. Proc. 2019-xx) that will provide a safe harbor for determining if a rental activity is a trade or business for purposes of the §199A deduction. Safe harbor. To use the safe harbor the taxpayer is required to: Maintain separate books and records for each rental activity (or the combined enterprise if aggregated together),Demonstrate …

January 4, 2019

2019 Tax Season Staff Meeting Agenda January 4, 2019

By: Sharon Kreider, CPA

A staff meeting to begin another tax season is a good idea whether your staff is just your spouse or an admin or it includes partners, preparers, reviewers and bookkeepers. More than 100 changes from the Tax Cuts and Jobs Act (TCJA) take affect for 2018 tax returns. Communicating them to all workers who deal with returns is crucial. The year I discovered that my most valuable person didn’t know what I thought was a simple “everyone-knows- that” change, and we had errors because of my assumptions, was the year I discovered the necessity of starting out right with staff. …

December 7, 2018

Client Letter for Year End Planning December 7, 2018

By: Sharon Kreider, CPA

One of our Tax Update attendees generously provided a client letter for you to use. Use it as-is or change it to fit your own client base. We hope sharing this with you will make your next few weeks easier. Dear Clients,I am writing to briefly review some of the main points in the new tax law, in an effort to do year‑end planning to minimize your 2018 taxes. In the past many clients did not benefit from a year end review as things were set when we prepared the previous year’s tax return and the Alternative Minimum Tax nullified many of …

November 30, 2018

Stay Ahead of the Game November 30, 2018

By: Sharon Kreider, CPA

There are more than 100 changes in the Tax Cuts and Jobs Act taking affect for the 2018 tax return. When talking to your clients before year-end, here are a few items to consider in that discussion. A personal casualty loss is not deductible for 2018 to 2025. Remind clients that they should review their insurance coverage with their agent to make sure it is adequate. Federally declared disaster losses remain deductible.The 529 College Savings Plan has been expanded. Qualified distributions now include a withdrawal of up to $10,000 per beneficiary for elementary or secondary public, private or religious school …

November 26, 2018

Dividing Business Functions to Avoid the Specified Services Limitations for the QBI Deduction November 26, 2018

By: Sharon Kreider, CPA

Dividing Business Functions to Avoid the Specified Services Limitations for the QBI Deduction (PR §1.199A-5) An individual with “specified service” income cannot benefit from the new Qualified Business Income (QBI) deduction if the individual has taxable income in excess of a threshold. Therefore, those in a specified service trade or business who have taxable income above $157,500 ($315,000 MFJ) are subject to a phase-out of their QBI deduction, and at taxable income of $207,500 ($415,000 MFJ), they cannot claim any QBI deduction. Note. Generally a specified service trade or business (SSTB) includes a trade or business involving the performance of services …

November 26, 2018

Two CPAs in Trouble for Aiding and Abetting the Filing of False Tax Returns November 26, 2018

By: Sharon Kreider, CPA

Two CPAs in Trouble for Aiding and Abetting the Filing of False Tax Returns Marc Berger, CPA. Marc Berger was convicted of three counts of aiding and abetting the filing of false tax returns for his client, Steve Burrill. Burrill1 withdrew $18 million above his authorized management fees from a $283 million venture capital fund that he managed. A jury found that Berger advised and counseled Burrill to classify the withdrawals as loans and to create loan documents accordingly. With income mis-stated, Burrill paid no taxes for the three years under consideration, 2011, 2012, and 2013. The maximum penalty for each …

November 2, 2018

Marketing for CPAs, Accountants, and Tax Professionals November 21, 2018

Are you looking for solutions for marketing and growing your tax and accounting firm? Read on. We live in a digital era. Did you know 30% of mobile searches are related to a location? If someone searches for “cpa firms near me” on Google and you are not in the top results, you just lost a potential customer. For example, when I search for that keyword, Google shows me 12.7 Million results. Massive competition, isn’t it? I am sure you will agree that positioning yourself online is perhaps imperative for your business growth. In this article, I will talk about …

October 3, 2018

Specified Services and the QBI Deduction October 3, 2018

By: Sharon Kreider, CPA

IRS NEWS — on Specified Services and the QBI Deduction (PR §1.199A-5) An individual with “specified service” income cannot benefit from the new Qualified Business Income (QBI) deduction if the individual has taxable income in excess of a threshold. Therefore, those in a specified service trade or business who have taxable income above $157,500 ($315,000 MFJ) are subject to a phase-out of their QBI deduction and at taxable income of $207,500 ($415,000 MFJ), they cannot claim any QBI deduction. Example. Mary, a single taxpayer with taxable income below the threshold, has net schedule C income from her specified service business of …

August 1, 2018

ACA Employer Penalty Letter 226-J Needs Response Within 30 Days August 1, 2018

By: Sharon Kreider, CPA

The IRS has begun enforcement of the ACA employer mandate. Applicable Large Employers (ALEs) must provide affordable, minimum essential health insurance coverage to their full time employees or be subject to a §4980H penalty. The letter generally applies to the tax year 2015. Although 2016 notices are expected by year end. Tax practitioner planning. The IRS identified 32,240 ALEs with potential 2015 penalties of $4.37 billion. Because of “limited resources” the IRS has contacted only 6,000 of the potential 32,000 problem businesses. (TIGTA ACA Report 2018-43-022) Letter 226-J is the initial letter issued to Applicable Large Employers (ALEs) to notify them that …

August 1, 2018

IRS Releases Draft of 2019 Form W-4 August 1, 2018

By: Sharon Kreider, CPA

The IRS has released a redesigned Form W-4 for 2019. The draft Form W-4 is only two pages (the 2018 Form W-4 is four pages.) The “Personal Allowances Worksheet,” the “Deductions, Adjustments and Additional Income Worksheet,” and the “Two-Earners/Multiple JobsWorksheet” have all been eliminated. There is no place on the form to report the number of allowances claimed. Instead, the form has added lines for the optional reporting of non-wage income that isn’t subject to withholding, expected bonuses, itemized deductions and expected credits, and the wages of other members ofthe taxpayer’s household. Query. Will employees want to provide this information …

July 2, 2018

2018 Tax Postcard July 2, 2018

By: Sharon Kreider, CPA

The IRS is about to officially release a draft of a postcard Form 1040. The smaller size is meant to convey that taxes are simpler after the enactment of the Tax Cut and Jobs Act. Take a look at the draft Form 1040 postcard and see for yourself if the 1040 postcard is the answer to the public’s need for simple tax. The form is not really a postcard as it must be submitted in an envelope (and it has no pretty pictures with “wish you were here” sentiments). The 1040 postcard does have fewer lines, but their are six …

February 22, 2018

Instructor Spotlight: Jeff Sailor, CPA February 22, 2018

“Fun,” “creative,” and “outside-the-box” are not terms that often come to mind when one thinks of CPE education. Most of us envision long hours in brightly-lit conference rooms, surviving from cup-to-cup of dark coffee. Some choose to study at home, parking in front of the laptop for a webcast or delving through pages of a written course. But more than 20 years ago, Jeff Sailor, CPA, realized CPE didn’t have to equate boredom. The BeginningIn 1992, Jeff Sailor was sitting in a CPE seminar, fulfilling his annual requirements for his accounting practice. “It was horrid,” he said honestly. “Some speakers …

February 9, 2018

The Bipartisan Budget Act of 2018 February 9, 2018

By: Karen Brosi, CFP, EA

Bipartisan Budget Act of 2018, signed February 9, 2018, makes changes you need to know about for 2017 tax returns. In addition to keeping the government open, the bill retroactively extended 30 tax provisions that expired December 31, 2016. In most cases, the new expiration date for those provisions is December 31, 2017 View a comprehensive list of extended items. (PDF) Learn more at 2018 Tax Reform at Western CPE Tax Reform Seminars.

January 31, 2018

Cryptocurrency Generation and Taxation January 31, 2018

By: K2 Enterprises (Stephen M. Yoss, Jr., CPA)

New cryptocurrency investors and CPAs alike have questions about how digital currency tokens are created, traded, and taxed. Below, we’ll give an overview of how miners acquire derivatives of a cryptocurrency token, as well as a brief synopsis of what the IRS has said so far regarding the taxation of gains on the trading of digital currencies. How cryptocurrencies generate value Unlike a traditional monetary system like the Federal Reserve where a centralized authority decides when to print currency, cryptocurrency tokens are mined by users that utilize specialized software to connect to a network (and often allow their computer to …

January 16, 2018

Instructor Spotlight: Karen Brosi January 16, 2018

“Practical” is a word often associated with Karen Brosi. As we sat down for an interview in our snowy Bozeman, Montana office, Karen Brosi talked about her background as a tax professional and the upcoming challenges for CPAs in the New Year. “If I can help, I want to help,” she commented as we talked about her tax update seminars, noting that in 2018, “The challenge will be—for everyone in our business—in the form of the tax reform bill. We have not seen this kind of change in 30 years; as a result, it’s both a challenge and an opportunity. …

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Western CPE LLC

Accountant Ethics for Utah

Property Dispositions

Estate Planning with Business Issues

Selected Business Expenses

Employee Compensation & Benefits

Inventory Controls

Basic Fringe Benefits

Accountant Ethics for New Mexico

Modern Supervision

Professional Ethics for Illinois CPAs

Dynamic Arrays in Excel

Ethics for Idaho CPAs

Accountant Ethics for Nebraska

Basic Estate Planning

Accountant Ethics for Kansas

Accountant Ethics for Iowa

Internal Auditing Guidebook

Accountant Ethics for Oklahoma

Build a Custom WISP in 2 Hours

OBBBA First Year Mistakes and Fixes

Taxpayer Data Security

Auditing Construction Contractors

Accountant Ethics for Minnesota

Accountant Ethics for Maine

U.S. Payroll Compliance for Beginners

Non-GAAP Financial Measures – What You Need to Know

Accounting for Commercial Fishing

Budgeting for Profit Planning and Control

Fraud in the Financial Markets

Understanding the Economy

Real Estate Accounting and Math

Creating Effective Charts

Enrolled Agent Ethical Standards: Practices & Procedures

Beyond the Major Standards – Lesser-Known GAAP Topics Every CPA Should Know

Accountant Ethics for Wisconsin

Accountant Ethics for Alabama

Power Query: Get & Transform Data

Cybercrime and Cybersecurity

Fair Value – Practical Applications, Judgment, and Measurement Challenges

Rolling Forecasts

Fair Value – Applying Market, Income, and Cost Valuation Approaches

Accounting for Intangible Assets

Accounting for Research and Development

The Essentials of ASC 820 – Fair Value Measurement Under U.S. GAAP

Types of Business Entities

Navigating Debt Changes – Accounting for Modifications & Extinguishments

Virginia Approved Ethics for CPAs in Business 2026

Fair Value – Understanding the ASC 820 Framework and Measurement Principles

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