Accounting and Taxation (CE & CPE)

CREDENTIAL VERIFICATION

When searching for my credentials, I am listed as: Steve M. Windham (IRS) and Steve Windham (CTEC) in Elmira, CA  95625.

United States Treasury / Internal Revenue Service Licenses:

Enrolled Agent
Enrolled Agent Certificate 04.01.2020
Enrolled Agent Certificate 04.01.2017
IRS 2025 ANNUAL FILING SEASON PROGRAM RECORD OF COMPLETION
IRS 2024 ANNUAL FILING SEASON PROGRAM RECORD OF COMPLETION 11.15.2023
2023 IRS AFSP
IRS AFS 2021
IRS 2020 AFSP
IRS 2018 AFSP

IRS Certified Acceptance Agent Training:

FORENSIC DOCUMENT RECOGNITION (FDR) FOR ITIN CAAS -- STANDARD 2024 EDITION 07.12.2024
IRS Training Certification Statement for ITIN Acceptance Agents 07.17.2024

California Tax Education Council (CTEC) Registrations and Bond Information:

SMW CTEC Bond 08.31.2021 to 08.31.2026
CTEC 2025
SMW CTEC 2024
CTEC 2023
CTEC 2022
2021 CTEC
CTEC 2020
CTEC 2019
CTEC 2018
CTEC 2017
CTEC 2016
CTEC 2015
CTEC 2014
CTEC 2013
CTEC 2012
CTEC 2011
CTEC 2010
CTEC 2009
CTEC 2008
CTEC 2007
CTEC 2006
CTEC 2005
CTEC 2004
CTEC 2003

ACCOUNTING & TAXATION
CONTINUING EDUCATION, CONTINUING PROFESSIONAL EDUCATION,
& PROFESSIONAL DEVELOPMENT

2024:

SMWINDHAM CA ELDER DEPENDENT ADULT ABUSE & NEGLECT MANDATED REPORTER TRAINING 07.11.2024
STRATEGIC IMPLEMENTATION OF AI IN FINANCE 11.19.2024
STUDENT LOAN FORGIVENESS--EVALUATING THE NATIONAL LANDSCAPE AND LOAN PROGRAMS 11.08.2024
IRS REPRESENTATION BASICS -- CP2000 11.07.2024
CONNELLY V. UNITED STATES -- LEGAL UPDATES AND THEIR REAL WORLD EFFECTS 11.04.2024
ARE YOU RUNNING A SMART FIRM 11.04.2024
Section 199A Pass-Through Deduction (IRS & CTEC) 10.30.2024
Section 199A Pass-Through Deduction (IRS) 10.30.2024
California Tax -- 5-Hour Annual Update 10.29.2024
Inflation Reduction Act 09.28.2024 (IRS & CTEC)
Inflation Reduction Act 09.28.2024 (IRS)
ÙNDERSTANDING MONEY TYPES -- A COURSE FOR ADVISORS 09.23.2024
CHANGING YOUR RESIDENCY 09.06.2024
UNLOCKING THE POWER OF AI CHATBOTS IN TAX AND ACCOUNTING 08.26.2024
Filing Status and Dependents (IRS & CTEC) 08.23.2024
Filing Status and Dependents (IRS) 08.23.2024
GIG WORKERS -- TAX RULES AND POLICY CONSIDERATIONS 08.23.2024
PASS-THROUGH ENTITIES HELD BY TRUSTS 08.22.2024
FRINGES -- THE KEY TO ATTRACTING GOOD TALENT AND WHAT THE IRS HAS TO SAY ABOUT IT 08.22.2024
FIRM SUCCESS STRATEGIES -- LESSONS LEARNED FROM AN ACCOUJNTING VETERAN 08.22.2024
ADVANCED COST SEGREGATION BENEFITS, 45L ENERGY CREDITS, AND 179D DEDUCTIONS 08.22.2024
ACHIEVING MULTISTATE TAX COMPLIANCE -- SALES TAX, NEXUS LAWS, AND BEST PRACTICES 08.21.2024
BUILDING A WORLD-CLASS FINANCE FUNCTION IN THE CANNABIS INDUSTRY 08.20.2024
IRS PRESENTING -- CIRCULAR 230 PROFESSIONAL RESPONSIBILITY IN TODAY'S TAX PRACTICE 08.19.2024
Schemes, Scams, and Swindles -- The Danger of Ponzi Schemes (IRS & CTEC) 08.13.2024
Schemes, Scams, and Swindles -- The Danger of Ponzi Schemes (IRS) 08.13.2024
Federal Tax Updates -- Business Entities, Retirement Plans, and IRS Procedures (IRS & CTEC) 08.12.2024
Federal Tax Updates -- Business Entities, Retirement Plans, and IRS Procedures (IRS) 08.12.2024
Federal Tax Updates -- Recent Court Cases (IRS & CTEC) 08.10.2024
Federal Tax Updates -- Recent Court Cases (IRS) 08.10.2024
TAX & BUSINESS UPDATE -- REDEMPTION AGREEMENTS, PARTNERSHIPS, NON-COMPETES & MORE 08.08.2024
Tax Return Preparer Ethical Issues (IRS & CTEC) 08.08.2024
Tax Return Preparer Ethical Issues (IRS) 08.08.2024
DEALING WITH CLOSED EXAMS -- TIPS FOR HELPING CLIENTS WHO IGNORED THE IRS 08.07.2024
SPECIALITY TAX INCENTIVES FOR ARCHITECTURE AND ENGINEERING FIRMS 08.07.2024
IRS Collections & Installment Arrangements (IRS & CTEC CE) 08.07.2024
IRS Collections & Installment Arrangements (IRS CE) 08.07.2024
RETHINKING AUTOMATION WITH THE POWER OF AI 08.06.2024
BOI REPORTING IS HERE -- ARE YOUR CLIENTS AND FIRM PREPARED 06.26.2024
SPECIALTY TAX INCENTIVES FOR MANUFACTURING AND DISTRIBUTION 06.26.2024
WHAT TO DO IF YOUR CLIENT DIDN'T TAKE REASONABLE COMPENSATION LAST YEAR 06.25.2024
FIDUCIARY INCOME TAX REFRESHER AND UPDATE 2024 06.13.2024
REASONABLE COMPENSATION FOR S CORPS 06.11.2024
MASTERING IRS PENALTY RELIEF -- INSIDER SECRETS & STRATEGIES
A DIFFERENT BUSINESS PLAN FOR ACCOUNTING FIRMS
TAKE THE GUESSWORK OUT OF PAYING YOURSELF 03.29.2024
FROM FRAZZLED TO FREEDOM -- MANAGING STRESS AND ACHIEVING PERSONAL WELLNESS 03.08.2024
UNDERSTANDING PORTABILITY -- TAX-EFFICIENT WEALTH TRANSFER STGRATEGIES 02.29.2024
CHAT GPT FOR ACCOUNTANTS IN 2024 02.29.2024
NEXUS BASICS AND THE MTC MULTISTATE VOLUNTARY DISCLOSURE PROGRAM 02.28.2024
HOW TO BUILD A MILLION DOLLAR FIRM THROUGH ADVISORY SERVICES 02.28.2024
GAIN EFFICIENCIES THROUGH A DIGITAL TAX WORKFLOW PROCESS 02.27.2024
USE YOUR NATURAL ABILITIES TO ALLEVIATE STRESS 01.19.2024
SPOOKY TALES FROM THE SEC--EVENTS, MISCONDUCT, ALLEGATIONS & FRAUD IN 2023 02.13.2024
2024 CANNABIS RE-SCHEDULING -- BRACE FOR IMPACT 02.16.2024
179D TODAY AND TOMORROW -- THE FUTURE OF GREEN BUILDING TAX INCENTIVES 02.23.2024

2023:

THE CHECKLIST -- REAL ESTATE INCENTIVES FOR TAX YEAR 2023 12.13.2023
MAKING THE AUDITING PROCESS EASIER WITH ROBUST FINANCIAL CONTROLS 12.12.2023
INTUIT TAX COMPLIANCE AUTOMATION 12.12.2023
TIPS & TRICKS -- HOW TO FIND THE RIGHT GLOBAL STAFF FOR YOUR ACCOUNTING & TAX WORK 12.07.2023
EXPLORING THE A-B-C-D OF THE DIGITAL AGE 12.05.2023
TAX TIME 2023 -- DISCOVER WHAT'S NEW WITH WAGE REPORTING & INFORMATION RETURNS 12.05.2023
WHAT AI CAN'T DO FOR YOUR ACCOUNTING BUSINESS 12.04.2023
6 DIMENSIONS OF SELF-CARE GOING INTO THE HOLIDAY SEASON 11.29.2023
A PRIMER ON THE IRS's STREAMLINED FILING COMLIANCE PROCEDURES 11.27.2023
SID KESS -- A LEGEND & HIS LEGACY IN THE ACCOUNTING PROFESSION 11.26.2023
STARTING A TAX REP CASE -- 8821 VS 2848 11.22.2023
WITHHOLDING ON PAYMENTS TO FOREGIN PERSONS 11.21.2023
REASONABLE COMPENSATION HORROR STORIES
UNDERSTANDING SCHEDULE C AUDITS 11.17.2023
THE POST-PANDEMIC FIRM -- REDEFINING VALUE IN A WORLD THAT COMPLETELY CHANGED 11.15.2023
BEYOND SCHEDULE H -- EVERYTHING TAX PROS NEED TO KNOW ABOUT DOMESTIC EMPLOYMENT
CREATE A CONSISTENT CLIENT EXPERIENCE THAT DELIVERS MAXIMUM EFFICIENCY
REFUND STATUE EXPIRATION DATE (RSED) MADE EASY
EMBRACE YOUR UNIQUENESS--AN ACCOUNTING PROFESSIONAL'S PRIMER TO PERSONALITY
THE IRS's RENEWED INTEREST ON TAX FRAUD--AN UPDATE FOR TAX PROFESSIONALS
BASICS OF FOREIGN TAX CREDITS
FEDERAL TAX UPDATE (INCLUDING RECENT COURT CASES AND RULINGS) SEPTEMBER 2023
TAKE ACTION AGAINST FRAUD--5 THINGS YOU CAN DO TODAY
ERC MORATORIUM--UNDERSTANDING YOUR OPTIONS FOR ERC SUBSTANTIATION AND FILING
TAX LEGISLATION ANALYSIS--APPLICATION OF PRINCIPLES OF GOOD TAX POLICY
FRAUD HORROR STORIES--LESSONS FROM FINANCE PROS ON RISK & INTERNAL CONTROLS
INTRODUCTION TO ISO 27001 CERTIFICATION
2024 Annual Tax Season Update (EA)
2024 Annual Tax Season Update (CTEC & EA)
R&D TAX CREDIT BASICS -- NAVIGATING THROUGH THE R&D CREDIT
HOW CONTROLLERS CAN KEEP FRAUD AT BAY WITH VIRTUAL CARDS AND REAL-TIME BUDGETS
BANKS, CREDIT UNIONS & FINTECH -- MEETING REGULATORS' CYBER RISK EXPECTATIONS
LEVERAGING IRS TRANSCRIPTS TO AVOID TAX PREP SURPRISES
Not-for-Profit Accounting and Form 990 (EA)
Not-for-Profit Accounting and Form 990 (CTEC & EA)
EFFECTIVE TIME MANAGEMENT TECHNIQUES
WORK SMARTER -- BEST PRACTICES FOR ENHANCING AUDIT QUALITY & IMPROVING PEER REVIEW
IRS Dirty Dozen -- Annual List of Scams and Schemes (EA)
IRS Dirty Dozen -- Annual List of Scams and Schemes (CTEC & EA)
U.S. TAXATION OF FOREIGN NATIONALS
CREATING THE CPA FIRM OF TOMORROW, TODAY
ACCOUNTING FIRM SUCCESSION -- WILL YOU HAVE TO SELL OR MERGE
UNLOCK THE POWER OF SLEEP -- 12 ESSENTIAL STEPS FOR IMPROVED REST & REJUVENATION
California Tax -- 5-Hour Annual Update 09.05.2023
Practice Before the IRS (IRS)
Practice Before the IRS (IRS & CTEC)
YOUR 1040 CLIENTS WANT A MOBILE APP -- ARE YOU DELIVERING?
HOW TO EASILY BUILD AN ONLINE MARKETING MACHINE FOR 2023
Chart of Accounts -- Considerations for Nonprofits
CHATGPT 101
HOW TO START A CFO SERVICE THAT GETS REAL RESULTS
THE FUTURE OF VOLUNTARY DISCLOSURES -- COMING IN FROM THE COLD
GET YOUR FIRM HIGHLY RANKED ON THE MAP AND SEARCH PAGES IN YOUR AREA IN 2023
QUALIFIED OPPORTUNITY ZONE PROGRAM OVERVIEW
STATE OF THE CPA PROFESSION
BECOMING YOUR FIRM'S CEO
GILTI AND FDII -- STRUCTURING MULTINATIONAL BUSINESSES
FRAUD -- WHAT TO LOOK FOR AND WHERE TO LOOK
MANAGING FORMS 8821 & 2843 -- WITHDRAWING TAX AUTHORIZATIONS
COST SEGREGATION 201 -- CURRENT COMMERCIAL REAL ESTATE DEPRECIATION STRATEGIES
HOW TO CLOSE THE REVENUE GAP POST TAX SEASON
MASTERING THE CLIENT JOURNEY -- SELLING, CLOSING DEALS & SAYING NO TO BAD CLIENTS
TIME MANAGEMENT -- 5 TOOLS TO DIAL UP YOUR PRODUCTIVITY AND DIAL DOWN YOUR STRESS
INTRODUCTION TO ANNUITIES IN 2023
7 COSTLY MYTHS ABOUT CREDIT CARD PROCESSING FEES
BENEFICIAL OWNERSHIP REPORTING -- HOW TO KEEP YOUR BUSINESS CLIENTS OUT OF JAIL
NICHE VALUATIONS -- CANNABIS AND CBD HEMP STARTUPS AND EXISTING COMPANIES
HOW TO TAKE CONTROL OF YOUR STRESS
How to Build a Modern Virtual Firm
CREDIT CARD SURCHARGING HAS EVOLVED AND IS WORTH CONSIDERING
Mental Health Awareness
2023 California Tax -- 5 Hour Annual Update
5 Steps to Create Consistent Year-Round Cash Flow After Tax Season
Handling an International Tax Assessment -- Form 5471
USE THE IRS TO GET THE IRS OUT OF YOUR RETIREMENT
Transfer Pricing After Tax Reform
How to Acquire and Sell a CPA Firm on Your Terms
READING AND REVIEWING IRS TRANSCRIPTS LIKE A PRO
WHAT IS A PASS-THROUGH ENTITY.
8821 VS 2848 & HOW TO FOIA YOUR CAF INFORMATION
Three Tools to Reduce Poverty, Strengthen Communities, and Gorw Your Practice
Commercial Roofing Strategic Financial Solutions
INTRODUCTION TO INTUIT LACERTE -- TAX SOFTWARE DEMONSTRATION

2022:

R&D TAX CREDITS -- OPTIMIZING & DEFENDING YOUR WORK
END OF YEAR TAX UPDATE
ACT 60, SECTION 933, AND THE TAX BENEFITS OF PUERTO RICO
TAX TIME 2022 DISCOVER WHAT'S NEW WITH WAGE REPORTING & INFORMATION RETURNS
TAX SAVING STRATEGIES WITH OIL & GAS PROGRAMS
TAX PREPARERS -- BOOST YOUR FIRM'S EFFICIENCY WITH DRAKE SOFTWARE
Xero advisor certified through 12.12.2023
CONSERVATION EASEMENTS -- REGULATORY & LEGISLATION UPDATE
STREAMLINING CLIENT CLEANUP PROJECTS IN YOUR ACCOUNTING FIRM
REASONABLE COMPENSATION AND ENTITY CHOICE
HOW TO END THE YEAR IN GOOD LEGAL STANDING
179D TODAY AND TOMORROW -- THE FUTURE OF GREEN BUILDING TAX INCENTIVES
CLIENT ACQUISITION 2.0 -- GOING BEYOND REFERRALS TO BUILD YOUR DREAM CPA FIRM
2023 IRS 10-Hour CE Advanced Topics -- Retirement, Rental Real Estate, Gift Taxes, Estates, and Trusts
2023 IRS 3-Hour CE Federal Tax Updates
2023 CTEC 5-Hour CE CA State Tax
CTEC 2023 IRS 2 Hour CE -- Ethics for the Tax Practitioner
Five Rules For Clear Business Writing
Accounting Robots -- The Next Big Opportunity for Accounting Firms
The Art of Asking Powerful Questions
Returns, Preparers, and Penalties
Introduction to Inbound International Tax
IRS Foreign Tax Credit (FTC) - Individuals
HOW TO CREATE A PROFITABLE CLIENT ADVISORY SERVICES PRACTICE
HOW TO POSITION YOUR TAX OR ACCOUNTING FIRM TO STAND OUT
ASC 805 -- An Overview of Accounting for Business Combinations
Selling Real Estate with IRS Liens -- Rules & Processes to Completing the Sale
How to Protect Your Retirement Assets Before The Next Crash
How to Effectively Onboard Tax Prep and Tax Resolution Clients
Business Want Your Advice on People and Culture

2021:

XERO ADVISOR CERTIFICATION 04.06.2021
2022 Annual Federal Tax Refresher (CTEC)
2022 Annual Federal Tax Refresher (IRS)
The Taxation of Settlements and Judgments -- What You Need to Know
RETIREMENT ALPHA -- USING ANNUITIES TO IMPROVE YOUR RETIREMENT
SID KESS'S KEYS TO ACHIEVING A FULL PERSONAL AND PROFESSIONAL LIFE
Form 990--Basic Issues for Nonprofit Organizations (CTEC)
Form 990--Basic Issues for Nonprofit Organizations (IRS)
Basics of New Representation Cases (CTEC)
Basics of New Representation Cases (IRS)
Ethical Issues Related to Circular 230
Ethical Issues Related to Circular 230 (IRS)
California Tax -- 5 Hour Annual Update
How to Detect Shell Companies in Your Accounts Payable
Identity Theft: Taxpayers and Tax Professionals
Identity Theft Taxpayers and Tax Professionals (IRS)
How to Legally Expand a Business Into a New State
Everything You Need to Know About Entities in Cannabis CBD
Work Anywhere, Anytime
Paychecks and Playchecks
TRANSFER PRICING STRATEGIES FOR FOREIGN-OWNED U.S. COMPANIES 06.10.2021
BEST PRACTICES IN ACCOUNTS PAYABLE TAX COMPLIANCE 06.09.2021
HOW TO GET MORE IDEAL CUSTOMERS BY WORD OF MOUTH 05.25.2021
PERFORMING EFFECTIVE AND EFFICIENT AUDITS IN A CHANGING BUSINESS LANDSCAPE 05.25.2021
CFCS THOUGHT LEADER'S YEAR IN REVIEW -- TOP TRENDS AND EVENTS FROM TOP MINDS 05.25.2021
FORMULA TRANSFERS FOR ESTATE PLANNING 05.24.2021
HOW OUR FIRM WENT FROM 100+ HOUR WEEKS TO 40-HOUR WEEKS YEAR-ROUND 05.21.2021
FIRST TIME PENALTY ABATEMENTS (FTA) MADE EASY 05.21.2021
TAX & ESTATE PLANNING FOR ART & COLLECTIBLES ADVISING HIGH-NET-WORTH CLIENTS 05.20.2021
SECTION 139 DISASTER RELIEF 05.18.2021
TIPS FOR EFFECTIVELY WORKING WITH THE TAX 05.11.2021
HOW TO SHIFT INCOME TO BENEFICIARIES 05.10.2021
INTRODUCTION TO TAX RESOLUTION IRS PERSONNEL & ACCESS TO INFORMATION 05.06.2021
CRITICAL STEPS TO RAISE YOUR RATES WITHOUT LOSING CLIENTS 05.06.2021
COMBATING COMMON TIME WASTERS IN YOUR ACCOUNTING FIRM 05.05.2021
GIG WORKERS TAX RULES AND POLICY CONSIDERATIONS 05.04.2021
TOP CONSIDERATIONS FOR BUSINESSES TRANSACTING IN BITCOIN AND CRYPTOCURRENCIES 05.04.2021
INTERNATIONAL TAX ISSUES IN THE EQUINE INDUSTRY 05.03.2021
HOW TO MAKE UNCOMFORTABLE SITUATIONS COMFORTABLE 04.23.2021
THE SHIFT TO VALUE PRICING & ADVISORY SERVICES PART 1 04.22.2021
IRS CLARIFICATIONS AND A TECHNICAL UPDATE ON THE EMPLOYEE RETENTION CREDIT 04.21.2021
R&D TAX CREDIT FOR SOFTWARE DEVELOPMENT
ACFE BEHAVIORAL AND LIFESTYLE RED FLAGS OF A FRAUDSTER 04.19.2021
RETROACTIVE RELIEF OPTIONS FOR INTERNATIONAL TAX COMPLIANCE ERRORS 04.19.2021
AUDIT HORROR STORIES 04.19.2021
CPE 1.50 HOURS THINK LIKE A FRAUDSTER TO CATCH A FRAUDSTER
Attachment Details INTL-TAX-CONSIDERATIONS-IN-THE-IMMIGRATION-PROCESS-04.09.2021
FBARS & FATCA FOR INDIVIDUAL TAX FILERS 01.22.2021
THE INS AND OUTS OF FIRPTA 01.04.2021

2020:

SECTION 1031 LIKE-KIND EXCHANGES DETERMINING BASIS IN PROPERTY RECEIVED
AN ADVANCED LOOK INTO LONG-TERM CARE
THE POWER OF ZERO HOW TO GET TO THE 0% TAX BRACKET IN RETIREMENT
LEADERSHIP 2020
Tax Law and Social Justice
Segregation of Duties (SoD) Concepts
KPMG Webinar Hot Topics for Cross-Border Tax Requirements
Unleash Your Peak Performance
Payroll Tax Challenges
What to Expect from The TAS.
The IRS's Renewed Interest in Tax Fraud
Global Mobility: An Overview of Tax Equalization
Global Tax and Transfer Pricing Strategies
2021 IRS & CTEC 10 HOUR CE ADVANCED TOPICS
IRS & COVID

2019:

1.0 CE/CPE
1.0 CPE

2018:

2017:

GLEIM Lessons for the Tax Preparer
IRS VITA TCE 2017 Federal Tax Law Update Test for Circular 230 Professionals
IRS VITA TCE 2017 Health Savings Accounts (HSA)
IRS VITA TCE 2017 Intake Interview and Quality Review Exam
IRS VITA TCE 2017 International
IRS VITA TCE 2017 Military
IRS VITA TCE 2017 Puerto Rico - Level I - English
IRS VITA TCE 2017 Site Coordinator Training
IRS VITA TCE 2017 Volunteer Standards of Conduct
IRS VITA TCE 2017 Advanced Exam

2016:

AIPB MEMBERSHIP APRIL 2016
QuickBooks Online Module 4--Exploring QuickBooks Online Accountant 06.20.2016
QuickBooks Online Module 1--Getting Started 06.19.2016