South Carolina Association of CPAs

(LITX52/26) The Future of AI and Automation in Tax
2026-02-10 08:30 - 10:10 (America/Detroit)
Event Description
Learn how you can leverage AI in your tax practice
Designed For
Tax practitioners
Objectives

Identify the various AI applications that are available and identify uses we can make of them

Major Subjects

What AI alternatives exist and how can we use them

(LITX51/26) Keeping Up with the Tax Code - 2nd Quarter Federal Tax Update for Individuals
2026-01-28 13:00 - 16:30
Event Description
Being a tax practitioner over the last few years has been tough! The tax landscape is constantly changing and this shows no signs of slowing down! Now more than ever, you need more than just new code sections hurled your way. You need to have a reliable way to stay on top of not only new tax legislation, but also know about areas of focus from the IRS, emerging topics, and current industry thinking on important issues. In our quarterly federal tax update series, we will be addressing not only new regulations, but also hard to navigate areas for practitioners. In January 2026, through discussion and easy to follow examples, we will help you to stay current and be ready to tackle the most pressing client questions throughout the year – not just at the end of the year!

Enrolled Agent Approved
Objectives

Identify new federal tax legislation and clarifications to existing laws
State areas of focus from the IRS
Recall difficult to navigate areas for tax practitioners
Recognize potential client questions about tax law updates and changes

(LITX50/26) Tax Talks with Bill: January: New Year, New Laws - 2026 Tax Update
2026-01-27 12:00 - 12:50
Event Description
Learn about the One Big Beautiful Bill and subsequent tax laws

Enrolled Agent Approved
Designed For
Tax Practitioners
Objectives

To review implications for the tax provisions of the One Big Beautiful Bill and any later legislation

Major Subjects

Highlights of 2025 tax legislation

(LITX49/26) Federal Business Income Tax Update - What the New Law Means for 2025
2026-01-21 13:00 - 16:30
Event Description
The One Big Beautiful Bill Act (OBBBA) introduces sweeping business tax changes for the 2025 filing season.This 4-hour course delivers a focused, practical update on how the new law impacts corporations, partnerships,LLCs, and sole proprietorships. From rate structure changes to deduction limits and credit expansions, this sessionensures you’re equipped to apply the 2025 business provisions accurately and effectively.
Whether advising clients or preparing returns, this course offers a condensed but complete overview of OBBBA’simpact on business taxation. Learn how the latest law affects entity choice, planning opportunities, and complianceacross multiple business types, all with a clear focus on practical application for the current filing year.

Enrolled Agent Approved
Designed For
CPAs, EAs, and other tax professionals
Objectives
At the end of this course, you will be able to:?

Identify 2025 business tax law changes under OBBBA
Apply revised corporate and pass-through tax rates
Evaluate the new rules governing Section 199A deductions
Analyze updates to depreciation, expensing, and capitalization limits
Determine how new small business credits and incentives apply
Recognize payroll, fringe benefit, and employment tax changes
Integrate planning strategies to optimize business income reporting
Communicate legislative changes effectively to business clients and colleagues

Major Subjects
Major Topics:

Key business provisions of the One Big Beautiful Bill Act (OBBBA)
Corporate and pass-through rate and deduction updates
Section 199A and related entity-level implications
Depreciation and Section 179 expensing limits
Business credit expansions and phaseouts
Meals, entertainment, and fringe benefit revisions
Partnership and S corporation reporting changes
Payroll, FICA, and employment tax adjustments
Planning considerations for 2025 and beyond

(LITX48/26) Federal Individual Income Tax Update - What the New Law Means for 2025
2026-01-21 08:30 - 12:00
Event Description
The One Big Beautiful Bill Act (OBBBA) brings sweeping changes that apply to the 2025 filing season, andthis 4-hour course delivers critical updates for individual filers. Designed as a practical and timely 1040update, it focuses on the new rules shaping 2025 tax returns, including rates, credits, deductions, and keyplanning strategies under the new law.
Whether you are preparing returns or guiding clients, this session provides condensed but comprehensiveinsight to help you apply OBBBA changes effectively for the 2025 filing year. This course is ideal forprofessionals who need an efficient and relevant update without missing essential changes.

Enrolled Agent Approved
Designed For
CPAs, EAs, and other tax professionals
Objectives
At the end of this course, you will be able to-

Prepare Form 1040 based on 2025 tax law changes
Identify updated tax rates, brackets, and standard deduction amounts
Apply revised rules for key credits, including the Child Tax Credit and EITC
Address changes to income inclusion and exclusions
Recognize updated rules for itemized deductions
Analyze changes to QBI and relevant individual tax provisions
Recommend year-end strategies aligned with the new law
Communicate legislative changes effectively to clients and teams

Major Subjects
Key provisions of the One Big Beautiful Bill Act (OBBBA)

Tax rate and bracket changes
Standard and itemized deduction updates
Credit revisions: Child Tax Credit, EITC, and others
Income phaseouts and thresholds
QBI considerations for individuals
Health-related and ACA tax updates
Year-end planning strategies for 2025

(LITX71/26) Tax Planning Based on Form 1040 - Part II
2026-01-15 13:00 - 16:20
Event Description
With major tax changes expected to take effect under the 2025 reform bill, the 2026 filing season will bring a new wave of planning opportunities—and potential pitfalls. This course focuses on how tax professionals can use Form 1040 as a planning tool, incorporating both current law and the likely provisions of the new legislation. We’ll cover the most impactful changes affecting individual filers, while still providing strategies that work even if portions of the bill are delayed or adjusted.
Participants will walk through the core components of Form 1040 to identify ways to reduce tax liability, manage AGI, and optimize planning for retirement, education, small businesses, and high-income clients. The course also highlights strategies around the Alternative Minimum Tax and other sections likely affected by the new law.

Enrolled Agent Approved
Designed For
CPAs, EAs, attorneys, financial planners, insurance agents, and bankers
Objectives
At the end of this course, you will be able to:

Identify planning opportunities using current and expected 2025 tax law changes
Analyze Form 1040 line-by-line for areas of client savings and exposure
Apply AGI management strategies to optimize deductions and credits
Evaluate updated rules for Roth IRAs, retirement planning, and AMT exposure
Utilize HSAs and 529 plans under current and projected contribution limits
Recommend tax-efficient approaches for real estate and small business owners
Recognize key changes affecting charitable contributions and income shifting
Integrate estate and income tax strategies in light of updated exemption levels

Major Subjects

2025 tax reform and its effect on individual planning
Adjusted Gross Income: planning levers and phaseouts
Health Savings Accounts and Section 529 planning strategies
AMT strategies with updated exemption thresholds
Roth IRA conversions and retirement optimization
Charitable giving under new and existing tax rules
Tax planning for real estate investors and small business owners
Coordinating estate and income tax strategies
Shifting income to children and evaluating updated kiddie tax rules

(LITX47/26) Tax Planning Based on Form 1040 - Part I
2026-01-15 08:30 - 12:30

(LIAA28/26) Risk Assessment - A Common Deficiency
2026-01-13 12:00 - 12:50
Event Description
The AICPA has determined that 1 in 10 firms are not compliant with the risk assessment standards. This course will discuss how to properly identify risks and assess risks under AU-C 315. We will then review how to respond to identified risks under AU-C 330. The course will focus on the inherent risk model. We will also review common deficiencies and how a proper risk assessment can drive a more efficient and effective audit.
Objectives
Upon completing this course, learners will be able to:

Recognize the audit risk model
Perform risk assessment procedures compliant with the audit standards

(LITX46/26) The Evolving Landscape of Digital Goods & Services Taxation
2026-01-08 13:00 - 14:40
Event Description
Understand digital sales & services and how they are taxed

Enrolled Agent Approved
Designed For
Tax return preparers who have clients with internet/digital sales
Objectives

Discuss digital sales and services, learn how digital sales and services are taxed

Major Subjects

What are digital sales and services and how are they taxed for income tax purposes

(LIAA27/26) 2025 Annual Audit and Attest Update
2026-01-07 08:30 - 12:00
Event Description
This course focuses on explaining the theory behind major issues and trends, enabling professionals to understand the most important aspects of relevant professional standards related to audit and other attest services.
Designed For
Accountants at all levels interested in remaining current with professional requirements and managing risks in audit and attest services
Objectives

Recall recently released professional standards
Recognize how to manage risk associated with audit and non-audit services and changing professional, technical, regulatory, or ethical requirements
List practical examples of responding to on-going and emerging risks relevant to accounting and finance professionals
Identify current fraud and cybersecurity risk management trends

Major Subjects
• Recent quality improvements to the SASs and SSARs • When to apply the latest attestation standards contained in SSAEs • Current fraud trends in today’s business environment, including cybersecurity risks • Other matters that should be on your radar, such as ethics interpretations and quality management trends

(LIAA26/26) Fraud: Crossing the Line
2026-01-06 13:00 - 14:10
Event Description
When talking about occupational fraud and crossing the line, did the perpetrator pause to weigh the risk versus reward? What type of fraud schemes are being employed by the perpetrator and what should a business do to better protect itself and its employees.
Designed For
Accountants, CFOs, and anyone who has a leadership role with financial responsibilities for a business or provides business advisory services.
Objectives

Distinguish mistakes from fraud.
Recognize factors that lead to fraud.
Apply tools to prevent fraud.

Major Subjects

Discuss the underlying reasons behind occupational fraud
Use fraud-related cases and videos to illustrate risks and rewards
Examine the consequences of crossing ethical and legal lines
Explore the challenges of protecting your business and employees

(LIET14/26) Regulatory Ethics
2025-12-27 08:30 - 10:10
Event Description
This course covers ethical frameworks and rules regarding CPA practice and responsibilities. This course will meet the two-hour annual ethics requirement for SC CPAs.
Objectives

Explain the core principles and responsibilities outlined in the AICPA Code of Professional Conduct and applicable state regulations
Recognize common ethical challenges facing accounting professionals and evaluate appropriate responses based on regulatory guidance
Apply ethical decision-making frameworks to real-world scenarios while understanding the consequences of non-compliance with professional standards

(LIET13/26) Regulatory Ethics
2025-12-18 17:30 - 19:10

(LITX45/26) State Tax Credits: Maximizing Savings for Clients
2025-12-18 13:00 - 16:30
Event Description
Are you leaving money on the table and not claiming all the South Carolina tax credits your clients are entitled to?

Designed For
Accountants who prepare South Carolina income tax returns (business or personal)
Objectives

What is a tax credit
What tax credits are available in South Carolina
What forms need to be used for each available credit
Identifying common tax credits and becoming aware of less common tax credits in South Carolina

Major Subjects

We will review the more than 50 tax credits available to South Carolina taxpayers

(LITX44/26) South Carolina Tax Update
2025-12-18 08:30 - 12:00
Event Description
What changes have the legislature, Department of Revenue and the courts brought to us in South Carolina?

Designed For
Accountants who prepare South Carolina Tax Returns and/or render South Carolina tax advice to their clients
Objectives

Review 2025 legislation affecting SC taxpayer
Review rulings and information issued by the Department of Revenue
Review cases which affect SC taxpayers
Discuss how these developments affect our clients

Major Subjects

We will review current SC tax developments as a result of new legislation, Department of Revenue proclamations and court cases.

(LITX70/26) Federal Tax Update for Business
2025-12-17 14:50 - 16:30
Event Description

This session provides a comprehensive quarterly update on recent federal tax law changes affecting businesses, with a focus on the One Big Beautiful Bill Act (OBBBA) signed in July 2025. The presentation covers new and expiring tax provisions, including depreciation, energy credits, partnership regulations, reporting thresholds, and other significant updates relevant to business tax planning and compliance.
Enrolled Agent Approved

Objectives

Identify and explain the major provisions of the OBBBA that impact business taxation.
Recognize which green energy tax credits are expiring and understand the implications for business planning.
Describe the changes to depreciation, expensing, and bonus depreciation rules for various types of property.
Summarize the updated requirements for partnership property distributions and related reporting.
Understand new information reporting thresholds and compliance obligations for businesses under recent federal tax law changes.

(LITX69/26) Federal Tax Update for Individuals
2025-12-17 13:00 - 14:40
Event Description
This session provides a comprehensive quarterly update on federal tax changes affecting individual taxpayers, focusing on recent legislative developments, new deductions, and clarifications to existing tax provisions. Attendees will gain insights into permanent and temporary changes to tax brackets, deductions, credits, and exclusions, including updates on the OBBBA, tip and overtime deductions, opportunity zones, Trump accounts, and other key topics relevant for tax planning and compliance in the upcoming year.
Enrolled Agent Approved
Objectives

Identify and explain new provisions of the OBBBA that impact individual taxpayers.
Recognize the tax implications and requirements for new savings vehicles and deductions, including Trump accounts and tip deductions.
Summarize changes to tax brackets, standard deductions, and credits, and understand their effects on tax liability.
Describe updates to opportunity zones and related investment incentives for individuals.
Clarify the eligibility and phaseout rules for new and existing deductions, such as overtime pay, car loan interest, and charitable contributions.

(LITX68/26) South Carolina Update & Cases
2025-12-17 11:20 - 12:10
Event Description
This session provides a comprehensive update on recent legislative, regulatory, and case law developments affecting South Carolina tax and estate planning. The presentation covers new revenue rulings, procedures, and notices issued for 2025, including interest rates, safe harbor provisions for trusts with digital assets, and transitional relief for tip and overtime reporting. It also reviews cost-of-living adjustments for retirement plans, enacted legislation such as the extended rule against perpetuities, and updates to the South Carolina Department of Revenue’s website and policy manuals. The session concludes with a detailed analysis of recent state and federal court cases impacting tax, probate, and property law in South Carolina.
Objectives

Identify and explain the key 2025 South Carolina revenue rulings, procedures, and notices affecting interest rates, digital asset trusts, and reporting requirements.
Summarize recent cost-of-living adjustments for retirement plans and IRAs, including contribution limits and compensation thresholds.
Recognize significant legislative changes, such as the extension of the rule against perpetuities and requirements for independent trustees in grantor trusts.
Analyze selected recent South Carolina appellate and Supreme Court cases relevant to tax, probate, property, and marital law.
Locate and utilize updated resources and policy manuals from the South Carolina Department of Revenue for ongoing compliance and research.

(LITX67/26) Digital Assets & Tax Consequences
2025-12-17 10:20 - 11:10
Event Description
This session provides a comprehensive overview of digital assets, including cryptocurrencies and non-fungible tokens (NFTs), their underlying blockchain technology, and the evolving landscape of financial applications. It explains how digital assets are classified and taxed under current IRS rules, highlights key reporting requirements, and discusses recent legislative updates such as the GENIUS Act and CLARITY Bill. The presentation also covers common tax issues, compliance tips, and resources for further guidance on digital asset taxation.
Enrolled Agent Approved
Objectives

Understand the fundamental concepts of digital assets, blockchain technology, and their various applications.
Identify how digital assets are classified and taxed by the IRS, including distinctions between property, securities, and commodities.
Recognize the key taxable events and reporting requirements associated with digital assets, such as Form 1040 and Form 1099-DA.
Summarize recent legislative developments affecting digital asset regulation, including the GENIUS Act and CLARITY Bill.
Apply best practices for tracking cost basis, ensuring compliance, and utilizing IRS resources for digital asset taxation.

(LITX66/26) Capital Gains & Losses
2025-12-17 08:30 - 10:10
Event Description
This session provides a comprehensive overview of U.S. federal tax rules for capital gains and losses, covering asset classification, calculation and reporting of gains and losses, special tax provisions, and practical tax planning strategies for individuals and businesses.
Enrolled Agent Approved
Objectives

Identify and classify capital assets under the Internal Revenue Code.
Calculate and report capital gains and losses, including short-term and long-term distinctions.
Apply special tax rules for depreciable property, nontaxable exchanges, and unique transaction.
Implement tax planning strategies to maximize efficiency and minimize liability.
Recognize the tax implications of special transactions and asset transfers.

(LITX42/26) Keeping Up With the Tax Code - 2nd Quarter Federal Tax Update for Businesses
2025-12-16 13:00 - 16:30
Event Description
Being a tax practitioner over the last few years has been tough! The tax landscape is constantly changing and this shows no signs of slowing down! Now more than ever, you need more than just new code sections hurled your way. You need to have a reliable way to stay on top of not only new tax legislation, but also know about areas of focus from the IRS, emerging topics, and current industry thinking on important issues. In our quarterly federal tax update series, we will be addressing not only new regulations, but also hard to navigate areas for practitioners. In December 2025, through discussion and easy to follow examples, we will help you to stay current and be ready to tackle the most pressing client questions throughout the year – not just at the end of the year!

Enrolled Agent Approved
Objectives

Identify new federal tax legislation and clarifications to existing laws
State areas of focus from the IRS
Recall difficult to navigate areas for tax practitioners
Recognize potential client questions about tax law updates and changes

(LITX41/26) Tax Talks With Bill: Year-End Tax Wrap-Up & 2026 Predictions
2025-12-16 12:00 - 12:50
Event Description
Year end tax planning issues.

Enrolled Agent Approved
Designed For
Tax practitioners
Objectives

To review key year end tax planning topics to share with clients

Major Subjects

Year end tax planning topics

(LIET12/26) Behavioral Ethics: Recognizing and Weighing Influences and AI in Ethical Decision Making?
2025-12-16 08:30 - 10:10
Event Description
When it comes to ethical decision making, are you pausing long enough to consider what or who might be influencing your decisions? As AI continues to evolve so does its role and influence on our ethical decision making. This course is designed to raise awareness and provide tips and tools for recognizing and weighing the roles of influences and AI in your ethical decision making.
Designed For
CPAs, CFOs, accountants and other financial specialists, and any professional in a decision-making role.
Objectives

Identify influencers and understand the effect on ethical decision making
Understand the influence of AI on ethical decision making
Identify tips and tools to improve the ethical decision-making process

Major Subjects

Exploration of key influences on ethical decision making
Examination of the role and impact of Artificial Intelligence (AI) on ethics
Case studies highlighting real-world ethical dilemmas
Group discussions to reflect on ethical influences and biases
Practical tips and tools to enhance ethical decision-making skills

(LIOT05/26) Executive Presence
2025-12-12 08:30 - 09:40
Event Description
2025 Professional Development Program with Leadership SimplifiedRaise your bar of excellence by attending all or selected leadership development meetings. Provided virtually, each session is high-impact and engaging. The program provides immediately implementable leadership tools/techniques that carry 1 or 1.4 credit hours. Each session will start at 8:30am and end at either 9:20am or 9:45am depending upon the amount of credit hours offered.
Executive presence is the key to commanding respect, inspiring teams, and driving success. This course equips you with the skills to lead with confidence, refine emotional intelligence, master leadership styles, and enhance public speaking. Unlock your full leadership potential and stand out in any room!
Objectives

Learn exactly what “executive presence” means
How our knowledge of executive presence helps us effectively lead our people
Hone emotional intelligence skills
Better leverage use of leadership styles
Increase public speaking and presentation skills
Learn information to better level the leadership landscape

(LIOT07/26) Leadership's Next Wave: Hiring and Retaining Talent
2025-12-11 13:00 - 14:40
Event Description
When you consider your workforce, what’s that next wave look like? Is it another wave for how people work best and who’s doing the work? With the uncertainties about your talent mix, leadership needs to be planning now for that next wave. Leaders need to create a framework to navigate change and transitions to keep everyone engaged, productive, and feeling valued.
Designed For
Executives, business owners, HR professionals, managers
Objectives

Understanding the current workforce environment and acknowledging the next wave.
Provide tools for leaders to navigate change and workforce transitions.
Develop a framework for leadership’s next wave of hiring and retaining talent.

Major Subjects
Will a panel of discussion leaders, we will explore the current environment for hiring and retaining talent and examine what the next wave will be for leadership. We will develop a framework that will enable leaders to plan ahead and be ready to navigate that next wave of workforce transitions to benefit your company and employees.

(LRTX1210/26) SC DOR Alcohol Beverage Licensing Workshop
2025-12-10 10:00 - 23:30
Event Description
SCACPA & the SC Department of Revenue have partnered to offer members localized education. Click the course title to register for free on the SCDOR website!

(LITX40/26) Tax Planning Based on Form 1040 - Part I
2025-12-10 08:30 - 12:30
Event Description
The many changes made to the Internal Revenue Code have created numerous unique planning opportunities for individuals. Careful tax planners must weigh current rules with an eye toward the future. This course will assist the practitioner in charting alternatives and guiding clients through these complex tax times. Planning is a year-round process, and this course is loaded with ideas that can be used throughout the year to reduce taxes. Among the ideas discussed will be the Alternative Minimum Tax, charitable giving, tax-saving strategies for real estate owners and investors, and much more. Working systematically through Form 1040, the practitioner will be given many ideas on how to reduce taxes through planning.

Enrolled Agent Approved
Designed For
CPAs, EAs, attorneys, financial planners, insurance agents, and bankers
Objectives
At the end of this course, you will be able to:

Identify planning opportunities using current and expected 2025 tax law changes
Analyze Form 1040 line-by-line for areas of client savings and exposure
Apply AGI management strategies to optimize deductions and credits
Evaluate updated rules for Roth IRAs, retirement planning, and AMT exposure
Utilize HSAs and 529 plans under current and projected contribution limits
Recommend tax-efficient approaches for real estate and small business owners
Recognize key changes affecting charitable contributions and income shifting
Integrate estate and income tax strategies in light of updated exemption levels

Major Subjects
MAJOR TOPICS:

2025 tax reform and its effect on individual planning
Adjusted Gross Income: planning levers and phaseouts
Health Savings Accounts and Section 529 planning strategies
AMT strategies with updated exemption thresholds
Roth IRA conversions and retirement optimization
Charitable giving under new and existing tax rules
Tax planning for real estate investors and small business owners
Coordinating estate and income tax strategies
Shifting income to children and evaluating updated kiddie tax rules

(LIAA25/26) 2025 EBP Update: Standards, Compliance, and Best Practices
2025-12-09 13:00 - 14:40
Event Description
A significant amount of information is electronically initiated, recorded, processed, or reported, and information to be used as audit evidence may be available only in electronic form. During this session we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan, and identify considerations for auditors when evaluating information to be used as audit evidence.
Objectives

Identify types of information obtained during employee benefit plan audits
Recognize what constitutes audit evidence in accordance with SAS 142, Audit Evidence
Determine if sufficient appropriate audit evidence has been obtained
Identify ways in which auditors might document the type, source, form, and procedures performed to information used as audit evidence

(LIAA24/26) Topic 842 - Implementing Leases Workshop
2025-12-09 08:30 - 12:00
Event Description
This updated course offers an in-depth look at the FASB leases standard (ASC 842), which requires organizations to recognize lease assets and liabilities on the balance sheet. This comprehensive course will cover recognition, measurement, presentation, and disclosure requirements, while also focusing on a critical area of change which is the proper identification of a lease using a principles-based approach. We will discuss implementation requirements from both the lessee and lessor accounting models.
In addition, we explore a variety of scenarios, including short-term leases, purchase options, variable lease payments, and re-measurement. This course offers practical journal entry examples and lessons learned from implementation, while exploring recently issued amendments to the lease accounting guidance.
Objectives
Upon completing this course, learners will be able to:

Recall the definition of a lease under ASC 842
Apply recognition and measurement requirements of ASC 842
Recognize the presentation and disclosure requirements of the new leases standard
Prepare journal entries necessary to account for leases as both a lessee and lessor

(LIAA23/26) 2025 Annual Audit and Attest Update
2025-12-04 13:00 - 16:30
Event Description
This course focuses on explaining the theory behind major issues and trends, enabling professionals to understand the most important aspects of relevant professional standards related to audit and other attest services.
Designed For
Accountants at all levels interested in remaining current with professional requirements and managing risks in audit and attest services
Objectives

Recognize how to manage risk associated with audit and non audit services and changing professional, technical, regulatory, or ethical requirements
List practical examples of responding to on-going and emerging risks relevant to accounting and finance professionals

Major Subjects

Recent quality improvements to the SASs and SSARs
When to apply the latest attestation standards contained in SSAEs
Current fraud trends in today’s business environment, including cybersecurity risks
Other matters that should be on your radar, such as ethics interpretations and quality management trends
