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October 22, 2025

Wrong Signature Invalidates Assessment Window (CCA 202505027)

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.

August 22, 2025

Trump Accounts: The One, Big, Beautiful Bill Act’s New Savings Vehicle

By: Sharon Kreider, CPA

The One, Big, Beautiful Bill Act’s passing created “Trump Accounts”, a savings plan for those exclusively under the age of 18. Here’s what we know about them so far.

August 20, 2025

The One, Big, Beautiful Bill Act Makes Major Changes to Opportunity Zone Funds

By: Jane Ryder, EA, CPA

& Sharon Kreider, CPA

Opportunity Zone Funds see five fundamental changes under the One, Big, Beautiful Bill Act, including new penalties, reporting requirements, and more investment opportunities.

August 13, 2025

Form 1099 Reporting Thresholds Change Under the One Big, Beautiful Bill Act

By: Sharon Kreider, CPA

Among the changes from the One Big, Beautiful Bill, Form 1099-K revert to 2025 threshold levels while Form 1099-NEC and MISC see threshold increases.

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Western CPE LLC

Lease Accounting: Core Concepts

Understanding the Economy

Foreign Currency Accounting

Essentials of Creating and Analyzing Financial Statements

Controller’s Role in Creating Reports

Fraud Detection Tools: Benford’s Law And The Beneish M Score

Controller’s Role in Payroll, Budget, and Management

Accounting for Earnings Per Share

Attract New Clients Using Online Marketing

Fraud: Ensuring Integrity in Financial Reporting

Creating Leaders That Influence And Impact All Generations

The Pocket MBA: Concepts and Strategies

Critical Elements Of Business Law

Cost Management: Accounting and Control

Controller’s Role in Cash, Credit, and Collections

Controller’s Role in Assets, Liabilities, and Equity

Financial Markets: A Comprehensive Overview

Principles of Financial Statement Presentations

What You Need to Know About Cash Flow

Performing Initial Audits and Reaudits of Opening Balances

Overview of the Statement of Cash Flows

Agricultural Accounting

Utilizing Economic Indicators to Predict and Analyze Trends

IFRS In-Depth: Segment Reporting

IFRS In-Depth: Property, Plant & Equipment

Derivatives and Hedging for Accountants

Financial Statement Analysis: Informing Decisions and Adding Value

IFRS In-Depth: Inventories

IFRS In-Depth: Presentation of IFRS Financial Statements

IFRS In-Depth: Events after the Reporting Period

IFRS In-Depth: Earnings per Share

IFRS In-Depth: Accounting Changes and Error Corrections

IFRS in the USA: An Implementation Guide

Effective Negotiation

Social Media Marketing

Fundamental Audit Strategies For Small And Medium-Sized Audits

Streamlining Small Audits: Quality plus Profitability

Saving Time on Audits: A Potpourri

Fraud Examination: Prevention, Detection, and Investigation

Climate Change Accounting & Sustainability Reporting

Cost-Saving Strategies for Small Audits

Auditing Revenue Recognition

Data Security for the Tax Professional

Elements of a Finding: What Government Auditors Expect in All Findings

SEC Form 8-K: When to File & What to Disclose

General Cost Principles

General Cost Principles

Auditing Inventory – Performing Required Observations and Other Common Procedures (Self-Study Video)

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