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Auditing
Navigating Audit Challenges – Fraud, Illegal Acts, and Ongoing Auditor Responsibilities

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 16 $384.00
Taxes
1040 Workshop For 2026 Planning & 2025 Filings

Danny Santucci, JD

QAS Self-Study
Credits: 25 $500.00
Taxes
2026/2025 Easy Update & Inflation Adjustments

Danny Santucci, JD

QAS Self-Study
Credits: 6 $174.00
Taxes
Asset Protection

Danny Santucci, JD

QAS Self-Study
Credits: 2 $58.00
Auditing
Auditor Communications – What the Audit Committee Needs to Know

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 2 $58.00
Taxes
Preparing Trust Returns

Mary Kay Foss, CPA

Webcast
Credits: 2 $98.00
Taxes
Retirement Plan Beneficiaries

Mary Kay Foss, CPA

Webcast
Credits: 2 $98.00
Auditing
How Disclosure Choices Can Hide Cash Flow Weaknesses

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Taxes
Tax Concerns for Seniors

Mary Kay Foss, CPA

Webcast
Credits: 4 $196.00
Auditing
Comfort Letters – Understanding Requirements for CPAs

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Auditing
Spotting Trouble: How Auditors Address Illegal Acts

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 2 $58.00
Auditing
How Cash Flow Classification Can Mislead Financial Statement Users

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Auditing
Handling Post-Issuance Audit Matters

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Taxes
Earned Income Tax Credit

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 4 $116.00
Taxes
EITC Due Diligence

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 2 $58.00
Accounting
Accounting for Software

Steven M. Bragg, CPA

QAS Self-Study
Credits: 1 $29.00
Finance
Accounting for Digital Assets in Estate Planning

Patricia McCarthy, MBA

QAS Self-Study
Credits: 1 $29.00
Computer Software & Applications
Creating Custom Functions in Excel

Patricia McCarthy, MBA

QAS Self-Study
Credits: 2 $58.00
Auditing
Crossing the Line: Cases in Financial Statement Fraud and Auditor Deception

Joseph Helstrom, CPA

QAS Self-Study
Credits: 1 $29.00
Accounting
Revenue and Margin Analysis

Joseph Helstrom, CPA

QAS Self-Study
Credits: 2 $58.00
Taxes
Estate Planning Essentials

Danny Santucci, JD

QAS Self-Study
Credits: 10 $290.00
Taxes
Tax Cuts & Jobs Act: Individual Tax Preparation

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 4 $116.00
Computer Software & Applications
Fundamentals of Artificial Intelligence

Steven M. Bragg, CPA

QAS Self-Study
Credits: 5 $145.00
Accounting
Fundamentals of Earnings Management

Steven M. Bragg, CPA

QAS Self-Study
Credits: 5 $145.00
Taxes
Roth IRAs and Designated Roth Accounts

Mary Kay Foss, CPA

Webcast
Credits: 2 $98.00
Auditing
Cash Flow Manipulation – What You Need to Know

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 4 $116.00
Taxes
Virtual Currency Transactions and Form 1040

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 2 $58.00
Auditing
Understanding Cash Flow Games Companies Play

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 2 $58.00
Taxes
S Corporations: Formation

Robert W. Jamison, CPA, Ph.D. & Sharon Kreider, CPA

Webcast
Credits: 1 $49.00
Taxes
Navigating an IRS Tax Audit

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 3 $87.00
Auditing
What CPAs Need to Know About Comfort Letters

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 2 $58.00
Auditing
Identifying Timing Based Cash Flow Management Strategies

QAS Self-Study
Credits: 1 $29.00
Auditing
Engineered Transactions and the Illusion of Strong Cash Flow

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 1 $29.00
Taxes
Federal Income Tax Changes – 2026

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 5 $145.00
Taxes
Practice Before the IRS

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 2 $58.00
Taxes
The §199A Pass-Through Deduction

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 3 $87.00
Taxes
The One Big Beautiful Bill Act

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 6 $174.00
Auditing
Fraud Exposed – From Statement Tricks to Cash Flow Manipulation

Kelen Camehl, CPA, MBA

QAS Self-Study
Credits: 8 $232.00
Computer Software & Applications
Microsoft Copilot for CPAs

Steven M. Bragg, CPA

QAS Self-Study
Credits: 3 $87.00
Taxes
IRS Collections & Installment Agreements

Paul J. Winn CLU ChFC

QAS Self-Study
Credits: 2 $58.00
Auditing
Artificial Intelligence in Auditing

Steven M. Bragg, CPA

QAS Self-Study
Credits: 2 $58.00
Regulatory Ethics
Accountant Ethics for Colorado

Steven M. Bragg, CPA

QAS Self-Study
Credits: 4 $116.00
Taxes
“Big Beautiful Bill” Summary of Selected Tax Provisions

Danny Santucci, JD

QAS Self-Study
Credits: 4 $116.00
Regulatory Ethics
California CPA Regulatory Review

Steven M. Bragg, CPA

QAS Self-Study
Credits: 2 $58.00
Taxes
S Corporations: S Corporation Exit Strategies Cashing in Your Gains or Cutting Your Losses

Robert W. Jamison, CPA, Ph.D.

Webcast
Credits: 1 $49.00
Taxes
S Corporations: S Corporations and Shareholder Relationships

Robert W. Jamison, CPA, Ph.D.

Webcast
Credits: 1 $49.00
Regulatory Ethics
How to Lose Your License

Mark Seid, EA, CPA, USTCP

Webcast
Credits: 2 $98.00
Accounting
Payroll Management

Steven M. Bragg, CPA

QAS Self-Study
Credits: 14 $364.00

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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 …

February 27, 2025

California Corner: Filing 1099s with the Franchise Tax Board (FTB)

By: Karen Brosi, CFP, EA

If you file Forms 1099 via paper or file electronically with the IRS following the IRS Combined Federal/State Filing Program (CFSF) guidelines as outlined in IRS Publication 1220, and the amounts you are reporting to the IRS and FTB are the same, you do not need to file anything separate with FTB—the information will be forwarded to FTB from the IRS. IRS Publication 1220 also lists which forms are included in the CFSF. If you have an exception that requires you to report something different for federal and state purposes, such as a different dollar amount, file separate returns with …

February 27, 2025

Five Tips for Guiding Parents through Financial Planning for College

As financial planning professionals, you often encounter parents who are overwhelmed by the prospect of saving for their children’s college education. That’s where you come in. Your role as a financial planner puts you in a position to ensure the continued development of a child’s education, helping those that go to college reach their goal of earning a degree. Your work has lasting generational benefits, but with college costs continuing to rise significantly year over year, families need your expert guidance to develop effective saving and funding strategies that foster their children’s educational future. Here are five essential tips to …

February 27, 2025

Enhance Your Practice with Personal Financial Planning (PFP) Services

As tax professionals, you develop a deep understanding of your clientele’s financial needs, their goals, and their struggles. You’re the trusted advisor for keeping their taxes compliant and maximizing their tax benefits. As client needs become more complex and tax preparation increasingly automated, forward-thinking CPAs and tax professionals are discovering new opportunities to leverage their client base with personal financial planning (PFP). This strategic expansion isn’t just about adding services—it’s about transforming your practice into a year-round advisory powerhouse. PFP for Your Client Base Starting your PFP journey doesn’t require a complete practice overhaul. Begin with your current clients who …

February 20, 2025

The Best CPE for Auditors in 2025

As an auditor, you know that staying ahead in this ever-evolving profession requires ongoing learning. The best CPE for auditors in 2025 isn’t just about checking a compliance box—it’s about sharpening your expertise, staying informed on industry changes, and ensuring you’re delivering top-notch service. Here are some must-take courses that will keep you at the top of your game. 1. Identifying Audit Risks – Financial Reporting and Revenue Recognition 1 Credit: Auditing | Available in: Self-StudyUnderstanding financial reporting and revenue recognition is essential for catching potential risks early. This course takes a deep dive into common audit risk factors, equipping …

February 19, 2025

The Best CPE for Forensic Accountants in 2025

By: Western CPE Staff

If you’re a forensic accountant, you already know that staying one step ahead of fraudsters is no easy task. The field is constantly evolving, and keeping your skills sharp is essential to catching complex financial schemes. We’ve identified some of the best CPE for forensic accountants to make your day a little easier. 1. Accounting Fraud: Recent Cases 1 Credit: Accounting | Available in: Self-StudyThis course dives into recent high-profile fraud cases, showing you what went wrong, how the fraudsters covered their tracks, and how investigators finally cracked the case. It’s perfect for forensic accountants who want to learn from …

February 19, 2025

BOI Reporting is Back in Effect

Beneficial ownership reporting requirements are back in effect, and most companies will have a new reporting deadline of March 21, 2025

February 12, 2025

Valentines for Accountants

By: Western CPE Staff

This Valentine’s Day we’re spreading the love with our new collection of accounting Valentine’s Day cards to share with your sweetheart or office bestie. We’ve created a special set of accounting Valentine’s Day cards filled with clever jokes to make your colleagues, clients, or special someone, smile. Whether you’re a CPA, a financial planner, or just someone who loves a good accounting pun, these accounting Valentines are the perfect way to spread some joy in the office. Download your Valentines for Accountants Our exclusive free Valentine’s cards feature clever, accounting-inspired messages that are sure to get a chuckle. Forget the …

February 12, 2025

Christopher Pascucci V. Comm., TCM 2024-43

$8.2 Million Madoff Theft Loss Disallowed for Lack of Ownership of Stolen Assets (Christopher Pascucci V. Comm., TCM 2024-43) Christopher Pascucci owned 16 variable life insurance policies which provided life insurance and the opportunity for investment. The policies specifically stated that the insurance company was the legal owner of assets in all of the investment accounts. Investments were made in Bernard L. Madoff Investment Securities which claimed to provide investors “a secure investment with a high rate of return using a ‘split strike conversion’ strategy.”On Dec. 11, 2008, Mr. Madoff was arrested for — and ultimately pleaded guilty to — …

February 12, 2025

Thomas K. Richey and Maureen P. Cleary v. Comm., TCM 2023-43

Storm Damage Loss Swamped and Sunk for Lack of Appraisals or Other Proof of Loss (Thomas K. Richey and Maureen P. Cleary v. Comm., TCM 2023-43) Thomas and Maureen Cleary Richey owned a home and a boat in March 2017, when Winter Storm Stella hit Stone Harbor and flooded the city’s streets. Richey and Cleary claimed that the storm damaged the waterside portion of their property and their 40-foot boat, The Celtic Dream. On their 2017 tax return, they claimed total casualty losses of more than $820,000 and a deduction—after considering the income limitation—of nearly $740,000.Calculating the deduction. There are …

February 12, 2025

Matthew and Katherine Christensen v. U.S. (US Ct. of Claims, No. 20-935T (Sep. 13, 2023)

Taxpayers Can Reduce NIIT by Foreign Tax Credit under US-France Tax Treaty (Matthew and Katherine Christensen v. U.S. (US Ct. of Claims, No. 20-935T (Sep. 13, 2023)) Matthew and Katherine Christensen sought a refund of $3,851 for net investment income tax (NIIT) paid for the tax year 2015. The Christensen’s claimed that, because they are US citizens residing in France, “a foreign tax credit should have been allowed for French taxes that the plaintiffs paid with respect to the income giving rise to the net investment income tax, as provided by the income tax treaty that exists between the United …

February 12, 2025

Paul Young Kim v. U.S. (5:22-cv-00691 (CA-9, Mar. 28, 2023)

Taxpayers Cannot Reduce NIIT by Foreign Tax Credit under US-Korea Tax Treaty (Paul Young Kim v. U.S. (5:22-cv-00691 (CA-9, Mar. 28, 2023)) Paul Kim is a US citizen who resided in South Korea until Sep. 2015, when he relocated to California. For the tax year 2015, Mr. Kim timely filed a Form 1040 reporting in addition to the amount of regular income tax owed $644,382 in net investment income tax (“NIIT”).Subsequently, Mr. Kim filed a Form 1040X for the 2015 tax year seeking a refund of $638,232 in NIIT. Mr. Kim claimed, under the US-South Korea Income Tax Treaty, that …

February 12, 2025

Jaqueline Garcia-Bravo v. Comm., Tax Court Docket No. 26566-22 (Jan. 17, 2024)

Court Explains “Related Expenses” for American Opportunity Tax Credit (Jaqueline Garcia-Bravo v. Comm., Tax Court Docket No. 26566-22 (Jan. 17, 2024)) Jacqueline Garcia-Bravo claimed an AOTC of $2,500 for her and $2,500 for her dependent son.Ms. Garcia-Bravo’s educational expenses were ineligible for credit because she has already claimed the credit for four prior tax years. Section 25A(b)(2)(C) provides that the AOTC is available only for the first four years of postsecondary education.For her son, “qualified tuition and related expenses” included five expenses – books, two computers, an office chair, a laptop messenger bag, and an ink cartridge for a printer. The …

February 12, 2025

Susan Turner v., Comm., TCM 2024-20

EIC And HOH Require That Minor Child Live with Taxpayer (Susan Turner v., Comm., TCM 2024-20) Susan Turner was the guardian of a minor child. She claimed earned income credit and head of household filing status. Sections 32, 63 and 152 require that the child live with the taxpayer for at least half of the year. Although Susan contributed to the support of the minor child with payments of rent, telephone, food, and clothing, she lived with a friend for most of the year. She lived only 60 days with the child.

February 12, 2025

Donald and Leticia Polk v. US, US Federal Court of Claims, No. 1:22-CV-00896 (Aug. 18, 2023)

Ten-year Statute of Limitations Applies to Foreign Tax Credit (Donald and Leticia Polk v. US, US Federal Court of Claims, No. 1:22-CV-00896 (Aug. 18, 2023)) Did you know the SOL for a foreign tax credit refund is 10 years? Apparently, neither did the IRS. Donald and Leticia Polk did not file a 2008 tax return. In 2010, the IRS prepared a 2008 substitute income tax return for the Polks that resulted in an assessment of taxes in the amount of $156,796, as well as late filing and payment penalties and interest. The IRS took payments from refunds to the taxpayers on subsequent …

February 12, 2025

United States v. Isac Schwarzbaum, CA-11 (Aug. 30, 2024)

FBAR Penalties Are Subject to Excessive Fines Clause of the Eighth Amendment (United States v. Isac Schwarzbaum, CA-11 (Aug. 30, 2024)) Isac Schwarzbaum, a US citizen, held foreign bank accounts in Switzerland and Costa Rica. He failed to file accurate FBARs from 2006 through 2009, despite having over $20 million in foreign assets. Schwarzbaum did not timely report these accounts, nor did he include income from the accounts in his tax returns.Upon audit, the IRS assessed civil penalties against him for willful failure to file FBARs. The penalties imposed by the IRS were substantial, amounting to $13,729,591, and he challenged …

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Western CPE LLC

Navigating Audit Challenges – Fraud, Illegal Acts, and Ongoing Auditor Responsibilities

1040 Workshop For 2026 Planning & 2025 Filings

2026/2025 Easy Update & Inflation Adjustments

Asset Protection

Auditor Communications – What the Audit Committee Needs to Know

Preparing Trust Returns

Retirement Plan Beneficiaries

How Disclosure Choices Can Hide Cash Flow Weaknesses

Tax Concerns for Seniors

Comfort Letters – Understanding Requirements for CPAs

Spotting Trouble: How Auditors Address Illegal Acts

How Cash Flow Classification Can Mislead Financial Statement Users

Handling Post-Issuance Audit Matters

Earned Income Tax Credit

EITC Due Diligence

Accounting for Software

Accounting for Digital Assets in Estate Planning

Creating Custom Functions in Excel

Crossing the Line: Cases in Financial Statement Fraud and Auditor Deception

Revenue and Margin Analysis

Estate Planning Essentials

Tax Cuts & Jobs Act: Individual Tax Preparation

Fundamentals of Artificial Intelligence

Fundamentals of Earnings Management

Roth IRAs and Designated Roth Accounts

Cash Flow Manipulation – What You Need to Know

Virtual Currency Transactions and Form 1040

Understanding Cash Flow Games Companies Play

S Corporations: Formation

Navigating an IRS Tax Audit

What CPAs Need to Know About Comfort Letters

Identifying Timing Based Cash Flow Management Strategies

Engineered Transactions and the Illusion of Strong Cash Flow

Federal Income Tax Changes – 2026

Practice Before the IRS

The §199A Pass-Through Deduction

The One Big Beautiful Bill Act

Fraud Exposed – From Statement Tricks to Cash Flow Manipulation

Microsoft Copilot for CPAs

IRS Collections & Installment Agreements

Artificial Intelligence in Auditing

Accountant Ethics for Colorado

“Big Beautiful Bill” Summary of Selected Tax Provisions

California CPA Regulatory Review

S Corporations: S Corporation Exit Strategies Cashing in Your Gains or Cutting Your Losses

S Corporations: S Corporations and Shareholder Relationships

How to Lose Your License

Payroll Management

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