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DTSTART;TZID=America/Detroit:20260707T083000
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DTSTAMP:20260610T065311
CREATED:20260515T005610Z
LAST-MODIFIED:20260527T041016Z
UID:10005631-1783413000-1783419000@sc.cpa
SUMMARY:(LIAA01/27) 2026/27 Governmental Auditing Update: Yellow Book & Uniform Guidance
DESCRIPTION:Event Description\nThis comprehensive course provides a focused update on key auditing developments affecting GAGAS and Single Audit engagements. The course integrates recent changes to the Yellow Book issued by the U.S. Government Accountability Office with major updates to Uniform Guidance and related Single Audit requirements.  \nParticipants will begin with an overview of significant revisions to the 2024 Yellow Book\, including changes related to quality management\, key audit matters\, and effective dates. The course also addresses the GAO’s implementation delay and its implications for audit planning\, along with recent updates to the Green Book that may affect internal control considerations for governmental entities and Single Audits.  \nThe course then shifts to recent developments affecting Single Audits\, including the 2024 Uniform Guidance overhaul\, updates to Appendix B of the AICPA GAS/Single Audit Guide\, and guidance issued through the Office of Management and Budget (OMB). Reporting-related changes\, including the transition to SAM.gov-based reporting\, are also discussed.  \nDesigned for auditors working with governmental and nonprofit entities receiving federal awards\, this course helps participants understand how recent auditing and compliance changes intersect—and what to monitor as expectations continue to evolve.  \nObjectives\n\nRecall quality management requirements under the 2024 Yellow Book. \nIdentify changes to the effective date of the 2024 Yellow Book. \nRecognize recent updates to the Green Book affecting internal control considerations. \nRecognize the impact of the 2024 Uniform Guidance changes on Single Audits. \nIdentify changes in Appendix B of the AICPA GAS/Single Audit Guide affecting Single Audit engagements. \nRecall key changes introduced through recent OMB memoranda relevant to Single Audits.
URL:https://sc.cpa/event/liaa01-27-2026-27-governmental-auditing-update-yellow-book-uniform-guidance/
LOCATION:SC
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
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BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260707T102000
DTEND;TZID=America/Detroit:20260707T120000
DTSTAMP:20260610T065311
CREATED:20260515T005811Z
LAST-MODIFIED:20260527T041021Z
UID:10005657-1783419600-1783425600@sc.cpa
SUMMARY:(LIAA02/27) What's Going on at the GASB (2026/27)
DESCRIPTION:Event Description\nThis course provides a focused update on major recent pronouncements issued by the Governmental Accounting Standards Board (GASB). Coverage includes GASB Statement No. 103 (financial reporting model)\, GASB Statement No. 104 (disclosures for capital assets)\, and GASB Statement No. 105 (subsequent events).  \nParticipants will also receive a high-level overview of active GASB exposure drafts and ongoing projects. The course is designed to help auditors\, preparers\, and financial leaders understand how these developments affect audits\, financial statement preparation\, and board reporting.  \nObjectives\n\nRecall the impact of GASB Statement No. 103 on the governmental financial reporting model. \nIdentify new disclosure requirements introduced by GASB Statement No. 104. \nRecognize requirements related to subsequent events under GASB Statement No. 105. \nRecall key elements of recent GASB exposure drafts and active projects.
URL:https://sc.cpa/event/liaa02-27-whats-going-on-at-the-gasb-2026-27/
LOCATION:SC
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260707T130000
DTEND;TZID=America/Detroit:20260707T144000
DTSTAMP:20260610T065311
CREATED:20260515T011121Z
LAST-MODIFIED:20260529T041015Z
UID:10005812-1783429200-1783435200@sc.cpa
SUMMARY:(LIET02/27) General Ethics for Business Professionals
DESCRIPTION:Event Description\nUnethical behavior can ruin professional careers. It can also result in fines\, penalties\, or even a loss of licensure. This course focuses on the moral dilemmas regularly faced by those that work in either public accounting or industry and how to making the most ethical decisions. \nObjectives\n\nDescribe the foundation of ethical behavior \nAnalyze moral and ethical dilemmas faced in day-to-day situations \nExplain important principles underlying ethical decision-making
URL:https://sc.cpa/event/liet02-27-general-ethics-for-business-professionals/
LOCATION:SC
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260707T145000
DTEND;TZID=America/Detroit:20260707T163000
DTSTAMP:20260610T065311
CREATED:20260515T010010Z
LAST-MODIFIED:20260529T041139Z
UID:10005681-1783435800-1783441800@sc.cpa
SUMMARY:(LIAA03/27) The New Quality Management Standards - What Everyone Needs to Know Post-Implementation
DESCRIPTION:Event Description\nThe AICPA issued the new Quality Management Standards as a part of its overall quality improvement initiative. This course will highlight the foundational principles within the new approach that everyone in the CPA firm should know. \nObjectives\n\nRecall key elements of recent guidance on implementing the AICPA’s new quality management standards that would have the greatest impact on improving the quality of audit and attest services. \nList the foundational principles in the new Quality Management Standards that should be consistenly applied by those performing audit and attest services.
URL:https://sc.cpa/event/liaa03-27-the-new-quality-management-standards-what-everyone-needs-to-know-post-implementation/
LOCATION:SC
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
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