BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.2//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270302T102000 DTEND;TZID=America/Detroit:20270302T111000 DTSTAMP:20260807T015012Z CREATED:20260807T015012Z LAST-MODIFIED:20260807T015012Z UID:10006851-1803982800-1803985800@sc.cpa SUMMARY:(LITX56/27) Tax Research Part 1 - Fundamentals DESCRIPTION:Event Description\nThe sheer number of sources of tax law can be overwhelming when you are first starting off as a practitioner. How do you differentiate between each one? What does each of them do? And what happens when there are conflicts between them? Through simple\, plain language explanations and examples\, this course gives the new practitioner an introduction to tax law. It talks about the types of primary authority and how they interact with each other. \nObjectives\nDescribe the different levels of authority in tax law. \nDifferentiate between the different types of administrative authority in tax law. \nIdentify the different courts that hear cases involving tax law. URL:https://sc.cpa/event/litx56-27-tax-research-part-1-fundamentals/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270217T130000 DTEND;TZID=America/Detroit:20270217T144000 DTSTAMP:20260807T003832Z CREATED:20260807T003832Z LAST-MODIFIED:20260807T003832Z UID:10006718-1802869200-1802875200@sc.cpa SUMMARY:(LIAA47R/27) Introduction to Governmental Accounting (2026) - Rebroadcast DESCRIPTION:Event Description\nGovernmental accounting differs significantly from commercial and nonprofit accounting standards and requires a distinct approach to financial reporting. This course introduces the foundational principles of governmental accounting\, including fund accounting concepts and the modified accrual basis of accounting. \nParticipants will explore the structure and purpose of governmental fund financial statements as well as the government-wide financial statements\, gaining clarity on objectives\, layouts\, and key elements. The course also addresses essential topics such as component units\, Management’s Discussion and Analysis (MD&A)\, and the Annual Comprehensive Financial Report (ACFR). \nDesigned for those new to governmental accounting—or those seeking a refresher—this course provides a solid foundation for understanding and applying governmental financial reporting principles. The course has been updated to reflect recent guidance issued by the Governmental Accounting Standards Board (GASB)\, including GASB Statements 101-105. \nObjectives\n\nRecall the requirements of governmental financial reporting. \nRecognize organizations that follow governmental financial reporting standards. \nIdentify key elements of governmental financial statements. \nIdentify appropriate fund classifications used in governmental accounting. \nIdentify requirements for an entity to be considered a component unit. \nRecognize the components of net position for different governmental fund types. URL:https://sc.cpa/event/liaa47r-27-introduction-to-governmental-accounting-2026-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270217T102000 DTEND;TZID=America/Detroit:20270217T120000 DTSTAMP:20260806T234112Z CREATED:20260806T234112Z LAST-MODIFIED:20260806T234112Z UID:10006622-1802859600-1802865600@sc.cpa SUMMARY:(LIAA43R/27) How to Audit Expenses & Payables - Rebroadcast DESCRIPTION:Event Description\nIt is imperative that audit staff understand the fundamentals of expenses & payables. This course will cover the basics of auditing expenses\, accrued liabilities\, and other payables\, including the related audit assertions\, risks\, & threats to the expenses & payables balances. During this course\, we will also highlight the various substantive auditing procedures that staff should perform\, and also walk through some real-world examples. \nObjectives\n\nRecall the audit assertions applicable to the expenses & payables balances. \nRecognize risks & threats to the expenses & payables balances. \nIdentify substantive auditing procedures that are used to obtain comfort over expenses & payables. URL:https://sc.cpa/event/liaa43r-27-how-to-audit-expenses-payables-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270217T083000 DTEND;TZID=America/Detroit:20270217T101000 DTSTAMP:20260806T231020Z CREATED:20260806T231020Z LAST-MODIFIED:20260806T231020Z UID:10006585-1802853000-1802859000@sc.cpa SUMMARY:(LIAA46R/27) How to Audit Cash - Rebroadcast DESCRIPTION:Event Description\nCash is essential to every business\, and is often one of the first accounts audit staff are exposed to. This course will cover the basics of auditing cash\, including the related audit assertions\, risks\, & threats to the cash balance. During this course\, we will also highlight the various substantive auditing procedures that staff should perform\, and also walk through some real-world examples. \nObjectives\n\nRecall the audit assertions applicable to the cash balance. \nRecognize the risks & threats related to the cash balance. \nIdentify substantive auditing procedures that are used to obtain comfort over cash. URL:https://sc.cpa/event/liaa46r-27-how-to-audit-cash-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270210T102000 DTEND;TZID=America/Detroit:20270210T120000 DTSTAMP:20260806T234820Z CREATED:20260806T234813Z LAST-MODIFIED:20260806T234820Z UID:10006632-1802254800-1802260800@sc.cpa SUMMARY:(LIAA55/27) Testing Internal Controls – Exploring Strategies for Verifying Operating Effectiveness DESCRIPTION:Event Description\nProperly designed and effectively operating internal control over financial reporting is critical for preventing\, or detecting and correcting\, material misstatement. This module will describe how to satisfy the audit requirements related to taking a control reliance strategy by testing the operating effectiveness of internal controls\, while promoting an effective and efficient financial statement audit. \nObjectives\n\nList generally accepted audit requirements related to testing controls for operating effectiveness. \nExplain how to evaluate the results of a control reliance test for operating effectiveness. \nRecall the use of Service Organization Control (SOC1) Reports on a financial statement audit. \nIdentify the impact of a control reliance strategy on the detailed audit plan. URL:https://sc.cpa/event/liaa55-27-testing-internal-controls-exploring-strategies-for-verifying-operating-effectiveness/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270210T083000 DTEND;TZID=America/Detroit:20270210T101000 DTSTAMP:20260807T015212Z CREATED:20260806T230623Z LAST-MODIFIED:20260807T015212Z UID:10006571-1802248200-1802254200@sc.cpa SUMMARY:(LIAA20R/27) Auditing Bits in BytesTM – Segment 5: Performing Meaningful Substantive Testing - Rebroadcast DESCRIPTION:Event Description\nThis series will provide valuable tips and techniques from an experienced auditor to successfully design and perform financial statement audits in “real-life” circumstances. Practical understanding of principles and standards can result in a high-quality\, insightful\, and profitable engagement. \nObjectives\n\nDescribe how to perform the substantive audit procedures comprising the detailed audit plan \nExplain common deficiencies in performing and documenting further audit procedures\, including both tests of details and substantive analytic procedures \nApply professional judgment and best practices for an effective and efficient audit URL:https://sc.cpa/event/liaa20r-27-auditing-bits-in-bytestm-segment-5-performing-meaningful-substantive-testing-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270202T130000 DTEND;TZID=America/Detroit:20270202T144000 DTSTAMP:20260807T012019Z CREATED:20260807T012018Z LAST-MODIFIED:20260807T012019Z UID:10006786-1801573200-1801579200@sc.cpa SUMMARY:(LIOT16/27) Managing People - Best Practices for a Better Office DESCRIPTION:Event Description\nYou have probably heard the saying that “employees quit managers – not companies.” Perhaps this has never been more true than now – when many people are working from home\, and the only contact they often have with their employer is through their manager. There can be no doubt that one of the most important parts of being a leader is cultivating a good team. But how do you do that – especially if you don’t have a background in human resources? In this course\, we will explore how financial leaders can be better managers. Through case studies\, statistics\, and sharing best practices\, we will explore how to get the best from employees and create an environment that employees want to come back to day in and day out. \nObjectives\nIdentify which employee benefits employees care about the most according to survey data. \nRecognize basic employment documents. \nState the major parts of the employee handbook. \nName the major leadership styles and behavioral biases that exhibit themselves in the workplace. \nDistinguish factors to consider before writing an employee recommendation letter. URL:https://sc.cpa/event/liot16-27-managing-people-best-practices-for-a-better-office/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270202T102000 DTEND;TZID=America/Detroit:20270202T120000 DTSTAMP:20260807T012412Z CREATED:20260807T012412Z LAST-MODIFIED:20260807T012412Z UID:10006793-1801563600-1801569600@sc.cpa SUMMARY:(LIOT15/27) Building a Better Team - Being a Better Teammate DESCRIPTION:Event Description\nWhile accountants deal with many complicated code sections and analytical issues\, perhaps the most difficult thing that every financial professional deals with is how to create a good office environment. Utilizing discussions and case studies\, this course will explore how to become a better teammate. We will learn strategies for how to form better relationships with colleagues and others. We will learn the importance of good culture – and how negative culture can work against the overall goals of the company. \nObjectives\nIdentify the current state and problems within our workplace culture. \nRecognize SHRM’s Four building blocks of ethical culture to workplace case studies. \nIdentify the eight ways to build workplace trust. URL:https://sc.cpa/event/liot15-27-building-a-better-team-being-a-better-teammate/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270119T093000 DTEND;TZID=America/Detroit:20270119T111000 DTSTAMP:20260806T232018Z CREATED:20260806T232018Z LAST-MODIFIED:20260806T232018Z UID:10006600-1800351000-1800357000@sc.cpa SUMMARY:(LIAA52/27) Best Practices: Audit Workpapers & Proper Documentation DESCRIPTION:Event Description\nAU-C Section 230 requires that auditors maintain sufficient audit documentation throughout the engagement. Audit documentation is essential\, as it serves as the evidence that auditors performed appropriate procedures to support their opinion on the financial statements. This course will cover the basis and best practices of audit workpapers and proper audit documentation\, as well as the common deficiencies in audit documentation. \nObjectives\n\nIdentify common deficiencies in audit documentation on engagements. \nRecall the documentation requirements of audit workpapers from AU-C 230. URL:https://sc.cpa/event/liaa52-27-best-practices-audit-workpapers-proper-documentation/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270114T131000 DTEND;TZID=America/Detroit:20270114T145000 DTSTAMP:20260806T233924Z CREATED:20260806T233923Z LAST-MODIFIED:20260806T233924Z UID:10006619-1799932200-1799938200@sc.cpa SUMMARY:(LITX16R/27) Understanding Corporate Taxation: Formation & Shareholder Compensation - Rebroadcast DESCRIPTION:Event Description\nWhen a new business is formed\, there are a lot of questions. What is the most tax-advantageous way to structure the entity? What issues do we need to be aware of? How should owners pay themselves? For corporations\, these questions are even tougher since they are regulated so heavily. In this course\, we will discuss how new shareholders can form a corporation tax-free. We will also discuss how basis is calculated for the shareholders\, including what to do when debt is involved. Finally\, we will discuss different ways that shareholders may be compensated and the pros and cons of each. If you want to confidently guide your corporate clients through entity formation\, basis calculations\, and compensation planning\, our Understanding Corporate Taxation series is designed for you! \nObjectives\n\nIdentify the necessary elements for a tax-free corporate formation under Sec 351. \nState when property encumbered by debt may create a gain for a contributing shareholder. \nRecognize the elements of reasonable compensation. \nIdentify the tax implications of Incentive Stock Options (ISOs). URL:https://sc.cpa/event/litx16r-27-understanding-corporate-taxation-formation-shareholder-compensation-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270114T112000 DTEND;TZID=America/Detroit:20270114T130000 DTSTAMP:20260807T003431Z CREATED:20260807T003429Z LAST-MODIFIED:20260807T003431Z UID:10006707-1799925600-1799931600@sc.cpa SUMMARY:(LITX54/27) Understanding Corporate Taxation: Accounting Methods\, Deduction Timing & Losses DESCRIPTION:Event Description\nA deduction is a deduction is a deduction. Right? Well\, not exactly. In corporate taxation\, the general rule is that a corporation can deduct any expenditure that is ordinary\, necessary\, and reasonable. However\, there are nuances that we need to be aware of\, such as a floor on charitable contributions\, limits on meals\, and even a maximum amount that may be available to take on a loss from a prior year. In tax planning\, simply put\, the details matter! In this course\, we will explore those details\, discuss when a deduction is available for your accrual basis clients\, and identify when small contractor exceptions may be helpful. If you want to sharpen your ability to spot opportunities and navigate the fine print for your corporate clients\, this edition of Understanding Corporate Taxation will give you the tools to do just that. \nObjectives\n\nIdentify when a C-Corporation is eligible for the small contractor exceptions under Sec 448 \nState the elements of the all-events test \nRecognize charitable contribution deduction restrictions for corporations \nRecall the various types of corporate NOL URL:https://sc.cpa/event/litx54-27-understanding-corporate-taxation-accounting-methods-deduction-timing-losses/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270114T093000 DTEND;TZID=America/Detroit:20270114T111000 DTSTAMP:20260807T013912Z CREATED:20260807T013912Z LAST-MODIFIED:20260807T013912Z UID:10006824-1799919000-1799925000@sc.cpa SUMMARY:(LITX53/27) Understanding Partnership Taxation: Advanced Basis\, Contributions & Distributions DESCRIPTION:Event Description\nPartnership distributions of cash to the partners are generally straightforward to handle. However\, when partnerships begin to distribute property\, things can get tough! When do we need to recognize gain? What type of gain do we recognize? When does a disproportionate distribution result in ordinary income? And what about 704(c)? When these situations come up\, we want to be able to recognize them. In this course\, we will be discussing these less common scenarios through easy-to-follow examples\, so that you can better serve your clients and plan appropriately. \nObjectives\n\nIdentify the elements necessary to obtain favorable tax treatment upon the contribution and distribution of property. \nState when a disproportionate distribution would result in gain recognition by a partner. \nRecognize when Form 7217 must be filed. \nIdentify elements of basis shifting and the effect of Notice 2025-23. URL:https://sc.cpa/event/litx53-27-understanding-partnership-taxation-advanced-basis-contributions-distributions/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270114T083000 DTEND;TZID=America/Detroit:20270114T092000 DTSTAMP:20260806T230724Z CREATED:20260806T230724Z LAST-MODIFIED:20260806T230724Z UID:10006577-1799915400-1799918400@sc.cpa SUMMARY:(LIET15/27) Behavioral Ethics: Ethical Leadership Under Pressure DESCRIPTION:Event Description\nAttendees will leave with a clear\, actionable approach to developing or strengthening a security program that is appropriate to their firm’s size and complexity and can be supported with consistent documentation and review practices. \nObjectives\nRecognize behavioral drivers (bias\, pressure\, rationalization) that can lead to ethical lapses. Apply a structured approach to resolve dilemmas and communicate concerns professionally. URL:https://sc.cpa/event/liet15-27-behavioral-ethics-ethical-leadership-under-pressure/ CATEGORIES:Livestream ORGANIZER;CN="Ramona R. Farrell%2C MBA%2C CFBA%2C CFE%2C CF":MAILTO:Ramona@Farrellinsights.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270113T102000 DTEND;TZID=America/Detroit:20270113T134000 DTSTAMP:20260807T005313Z CREATED:20260807T005313Z LAST-MODIFIED:20260807T005313Z UID:10006739-1799835600-1799847600@sc.cpa SUMMARY:(LIAA50/27) Common Yellow Book & Single Audit Deficiencies DESCRIPTION:Event Description\nYellow Book and Single Audit engagements are routinely selected for peer review and continue to be areas of heightened scrutiny by peer reviewers and federal oversight agencies. This course examines common deficiencies identified in GAGAS and Single Audit engagements\, with a focus on understanding why these issues arise and how they can be avoided. \nParticipants will review frequent deficiencies related to Yellow Book requirements issued by the U.S. Government Accountability Office\, including independence\, CPE\, and reporting considerations. The course also addresses common Single Audit deficiencies\, including internal controls over compliance\, compliance testing\, and major program determination. \nDesigned for auditors performing Yellow Book and Single Audit engagements\, this course helps participants recognize recurring problem areas and better understand the requirements that continue to drive peer review findings. \nObjectives\n\nIdentify common deficiencies identified in Yellow Book engagements. \nRecall independence requirements applicable under the Yellow Book. \nIdentify common deficiencies identified in Single Audit engagements. URL:https://sc.cpa/event/liaa50-27-common-yellow-book-single-audit-deficiencies/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270113T083000 DTEND;TZID=America/Detroit:20270113T101000 DTSTAMP:20260806T231715Z CREATED:20260806T231715Z LAST-MODIFIED:20260806T231715Z UID:10006596-1799829000-1799835000@sc.cpa SUMMARY:(LIAA49/27) Addressing Common Documentation Deficiencies DESCRIPTION:Event Description\nThe Enhancing Audit Quality Initiative has identified inadequate or nonexistent audit documentation as one of the most significant issues facing the profession today. Over half of the engagements reviewed by the AICPA failed to meet the requirements of AU-C 230\, highlighting a critical need for improvement. \nThis course addresses common misconceptions about audit documentation and provides actionable strategies to overcome these deficiencies. Attendees will learn best practices to ensure compliance with professional standards\, enhance audit quality\, and mitigate risks associated with poor documentation. Whether you are an experienced professional or new to auditing\, this course will help you strengthen your documentation practices and uphold the highest standards of the profession. \nObjectives\n\nIdentify the minimum documentation requirements from AU-C 230. \nRecall common work paper deficiencies identified by the AICPA. URL:https://sc.cpa/event/liaa49-27-addressing-common-documentation-deficiencies/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270112T083000 DTEND;TZID=America/Detroit:20270112T115000 DTSTAMP:20260806T231212Z CREATED:20260806T231211Z LAST-MODIFIED:20260806T231212Z UID:10006589-1799742600-1799754600@sc.cpa SUMMARY:(LIET14/27) Smart\, Secure\, and Productive - Rebroadcast DESCRIPTION:Event Description\nTaxpayer data is one of the most valuable—and most targeted—assets in any CPA firm. This session focuses on how risk actually occurs in day-to-day CPA workflows and how firms can apply practical safeguards to reduce the likelihood of preventable incidents. \nParticipants will learn how IRS Publication 4557 guidance\, the FTC Safeguards Rule requirements\, and a Written Information Security Plan (WISP) work together in practice. The session emphasizes operational controls\, staff decision points\, and documentation that reflects actual firm activity—not theoretical or template-based approaches. \nRather than focusing solely on tools or awareness\, this program explains how common incidents occur through ordinary business actions such as email requests\, data handling\, and approval workflows—and how verification procedures\, defined responsibilities\, and repeatable processes help mitigate those risks. \nAttendees will leave with a clear\, actionable approach to developing or strengthening a security program that is appropriate to their firm’s size and complexity and can be supported with consistent documentation and review practices. \nObjectives\n1. Explain how key regulatory guidance and requirements relate in practice Describe how IRS Publication 4557\, the FTC Safeguards Rule\, and a WISP collectively support safeguarding taxpayer and customer information. \n2. Identify common risk scenarios in CPA firm workflows Recognize how incidents can occur through routine activities such as email communication\, credential use\, data transmission\, and vendor interaction. \n3. Describe appropriate safeguards across administrative\, physical\, and technical areas Explain the role of policies\, training\, physical protections\, and technical controls in reducing risk within a CPA firm environment. \n4. Evaluate the structure and purpose of a Written Information Security Plan (WISP) Identify core WISP components and assess whether documentation aligns with actual firm operations and responsibilities. \n5. Apply verification and workflow controls to higher-risk activities Describe procedures such as out-of-band verification\, defined escalation paths\, and controlled approval processes for sensitive requests. \n6. Describe key elements of an incident response process Outline common trigger events and the sequence of actions used to contain risk\, preserve information\, and coordinate internal response.\n7. Identify documentation practices that support program oversight and reviewRecognize types of records (e.g.\, training\, access review\, incident notes\, vendor oversight) that demonstrate ongoing use and maintenance of controls. URL:https://sc.cpa/event/liet14-27-smart-secure-and-productive-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Chris D. Jenkins%2C CAE%2C CCNA%2C CISSP%2C MCSE":MAILTO:chris@sc.cpa END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270107T130000 DTEND;TZID=America/Detroit:20270107T144000 DTSTAMP:20260807T003124Z CREATED:20260807T003124Z LAST-MODIFIED:20260807T003124Z UID:10006704-1799326800-1799332800@sc.cpa SUMMARY:(LIAA48/27) Fraud Risk – Complying with Minimum Audit Requirements DESCRIPTION:Event Description\nThe financial statement auditor’s overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance as to whether the financial statements are materially misstated due to fraud or error. The difficulty is that there are inherent limitations related to detecting fraud due to deliberate schemes to conceal the intent to deceive\, such as collusion. This module will highlight the audit procedures most effective in identifying\, assessing and responding to fraud risk. \nObjectives\n\nExplain the various types of fraud relevant to a financial statement audit. \nRecall the symptoms of fraud and how to identify risk of material misstatement due to fraud. \nList appropriate responses to identified fraud risk. \nRecognize the requirements related to fraud and noncompliance in various generally accepted auditing standards. URL:https://sc.cpa/event/liaa48-27-fraud-risk-complying-with-minimum-audit-requirements/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270106T130000 DTEND;TZID=America/Detroit:20270106T144000 DTSTAMP:20260807T002513Z CREATED:20260807T002513Z LAST-MODIFIED:20260807T002513Z UID:10006696-1799240400-1799246400@sc.cpa SUMMARY:(LIAA45/27) Preparation\, Compilation and Review Engagements DESCRIPTION:Event Description\nThis course is an introduction to preparation\, compilation\, & review engagements. During this course\, we will compare and contrast these different engagements by reviewing the procedures that should be performed\, different reports\, as well as the level of assurance specific to each type of engagement. \nObjectives\n\nRecognize the difference between preparation\, compilation\, & review engagements. \nIdentify the specific procedures related to preparation\, compilation\, & review engagements. URL:https://sc.cpa/event/liaa45-27-preparation-compilation-and-review-engagements/ CATEGORIES:Livestream ORGANIZER;CN="Jaclyn M. Veno%2C CPA":MAILTO:jaclynveno@gmail.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270106T102000 DTEND;TZID=America/Detroit:20270106T120000 DTSTAMP:20260807T001807Z CREATED:20260807T001800Z LAST-MODIFIED:20260807T001807Z UID:10006687-1799230800-1799236800@sc.cpa SUMMARY:(LIAA44/27) Introduction to Single Audit (2026) DESCRIPTION:Event Description\nSingle Audits are a critical area of focus within the profession and require a thorough understanding of the Uniform Guidance and its unique requirements for auditing federal awards. This course provides a clear\, practical introduction to the performance and reporting standards that distinguish Single Audits from other types of audit engagements. \nParticipants will explore foundational concepts\, including internal controls over compliance\, the compliance requirements applicable to federal programs\, as well as how to leverage the Compliance Supplement. The course also covers reporting considerations. \nDesigned for professionals new to Single Audits—or those seeking a structured refresher—this course equips participants with the essential knowledge needed to understand and navigate Single Audit engagements. The course has been updated to reflect the 2024 Uniform Guidance. \nObjectives\n\nRecognize when a Single Audit is required. \nIdentify the elements of a finding in a Single Audit. \nRecall reporting requirements for a Single Audit. \nRecognize internal controls over compliance. \nIdentify compliance requirements. URL:https://sc.cpa/event/liaa44-27-introduction-to-single-audit-2026/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270106T083000 DTEND;TZID=America/Detroit:20270106T101000 DTSTAMP:20260807T001427Z CREATED:20260807T001426Z LAST-MODIFIED:20260807T001427Z UID:10006679-1799224200-1799230200@sc.cpa SUMMARY:(LIAA43/27) How to Audit Expenses & Payables DESCRIPTION:Event Description\nIt is imperative that audit staff understand the fundamentals of expenses & payables. This course will cover the basics of auditing expenses\, accrued liabilities\, and other payables\, including the related audit assertions\, risks\, & threats to the expenses & payables balances. During this course\, we will also highlight the various substantive auditing procedures that staff should perform\, and also walk through some real-world examples. \nObjectives\n\nRecall the audit assertions applicable to the expenses & payables balances \nRecognize risks & threats to the expenses & payables balances \nIdentify substantive auditing procedures that are used to obtain comfort over expenses & payables URL:https://sc.cpa/event/liaa43-27-how-to-audit-expenses-payables/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270105T130000 DTEND;TZID=America/Detroit:20270105T162000 DTSTAMP:20260807T014728Z CREATED:20260807T014721Z LAST-MODIFIED:20260807T014728Z UID:10006843-1799154000-1799166000@sc.cpa SUMMARY:(LIET13/27) General Business Ethics and Code of Professional Conduct DESCRIPTION:Event Description\nUnethical behavior can ruin professional careers\, and could result in fines\, penalties\, or even a loss of licensure. Every CPA must comply with the AICPA’s Code of Professional Conduct\, which is a hallmark of the CPA designation. CPAs in public practice must overcome higher barriers\, such as when attest service providers must also retain independence. This course will provide an overview of the core principles from which the CPA profession is built upon\, as well as the risks faced by those that work in either public accounting or industry. \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. \nDescribe core principles underlying the AICPA’s Code of Professional Conduct that apply to both CPAs in public practice and industry. \nExplain common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level. URL:https://sc.cpa/event/liet13-27-general-business-ethics-and-code-of-professional-conduct/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270105T102000 DTEND;TZID=America/Detroit:20270105T120000 DTSTAMP:20260807T011218Z CREATED:20260807T011217Z LAST-MODIFIED:20260807T011218Z UID:10006772-1799144400-1799150400@sc.cpa SUMMARY:(LIAA42/27) Auditing Bits in BytesTM – A Practical Break-Down of “Real World” Best Practices Applied in Highly Successful Audits:\nSegment 6: General Procedur DESCRIPTION:Event Description\nThis series will provide valuable tips and techniques from an experienced auditor to successfully design and perform financial statement audits in “real-life” circumstances. Practical understanding of principles and standards can result in a high-quality\, insightful\, and profitable engagement. \nObjectives\n\nDescribe all activities that occur during the engagement wrap-up phase of the engagement\, which includes general audit procedures\, audit report drafting\, and audit report release. \nExplain how this phase of the engagement can easily unravel all good intentions as it relates to audit quality and profitability. \nApply professional judgment and best practices for an effective and efficient engagement. URL:https://sc.cpa/event/liaa42-27-auditing-bits-in-bytestm-a-practical-break-down-of-real-world-best-practices-applied-in-highly-successful-auditssegment-6-general-procedur/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261229T083000 DTEND;TZID=America/Detroit:20261229T101000 DTSTAMP:20260807T004322Z CREATED:20260807T004321Z LAST-MODIFIED:20260807T004322Z UID:10006727-1798533000-1798539000@sc.cpa SUMMARY:(LIET12/27) SC Regulatory Ethics: Rules & Regulations (SC Statutes and Regulations) - Rebroadcast DESCRIPTION:Event Description\nThis course covers ethical frameworks and rules regarding CPA practice and responsibilities. This course will meet the two-hour annual ethics requirement for SC CPAs. \nObjectives\nExplain 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. URL:https://sc.cpa/event/liet12-27-sc-regulatory-ethics-rules-regulations-sc-statutes-and-regulations-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Chris D. Jenkins%2C CAE%2C CCNA%2C CISSP%2C MCSE":MAILTO:chris@sc.cpa END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261219T083000 DTEND;TZID=America/Detroit:20261219T101000 DTSTAMP:20260807T004217Z CREATED:20260807T004216Z LAST-MODIFIED:20260807T004217Z UID:10006726-1797669000-1797675000@sc.cpa SUMMARY:(LIET11/27) SC Regulatory Ethics: Rules & Regulations (SC Statutes and Regulations) - Rebroadcast DESCRIPTION:Event Description\nThis course covers ethical frameworks and rules regarding CPA practice and responsibilities. This course will meet the two-hour annual ethics requirement for SC CPAs. \nObjectives\nExplain 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. URL:https://sc.cpa/event/liet11-27-sc-regulatory-ethics-rules-regulations-sc-statutes-and-regulations-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Chris D. Jenkins%2C CAE%2C CCNA%2C CISSP%2C MCSE":MAILTO:chris@sc.cpa END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261217T140000 DTEND;TZID=America/Detroit:20261217T145000 DTSTAMP:20260807T000920Z CREATED:20260807T000919Z LAST-MODIFIED:20260807T000920Z UID:10006672-1797516000-1797519000@sc.cpa SUMMARY:(LITX52/27) Lifecycle Financial Planning: Education Planning - 529 Plans DESCRIPTION:Event Description\nWith the rising cost of college\, education planning has become an increasingly greater need for clients. 529 plans continue to be a valuable way to save for college in a tax-efficient way. However\, are there any costs that 529 plans cannot be used to cover? What about using 529 plans to cover student loan payments? Is that possible? Finally\, with SECURE 2.0\, are there now more tax-efficient ways to get money out of a 529 plan? In this course\, we will go beyond the nuts and bolts of 529 plans and explore these details and many more\, so that you can be ready to field client questions. If you are looking for a course that goes more in-depth on 529 plans\, this is the one for you! \nObjectives\nState what expenses 529 plan distributions may be used for. \nRecognize ways that remaining funds may be removed from a 529 plan tax-free. \nIdentify when a Coverdell ESA might be used instead of a 529 plan. URL:https://sc.cpa/event/litx52-27-lifecycle-financial-planning-education-planning-529-plans/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261216T130000 DTEND;TZID=America/Detroit:20261216T144000 DTSTAMP:20260807T005323Z CREATED:20260807T005323Z LAST-MODIFIED:20260807T005323Z UID:10006743-1797426000-1797432000@sc.cpa SUMMARY:(LIAA40/27) Sampling - Avoiding Common Mistakes on Financial Statement and Compliance Audits DESCRIPTION:Event Description\nSampling is an important method for determining the extent of testing controls\, testing compliance\, and tests of substantive details. It allows the auditor to apply procedures to less than 100% of the population yet extend results to project likely conclusions about the entire population. This module will describe the proper process for both attribute testing and variable sampling in financial statement and compliance audits. \nObjectives\n\nRecall generally accepted audit requirements related to sampling applications. \nDifferentiate attribute testing for tests of controls or compliance from sampling for substantive assurance in tests of details. \nExplain special considerations related to testing in compliance audits performed in accordance with Uniform Guidance. \nIdentify common sampling-related audit deficiencies. URL:https://sc.cpa/event/liaa40-27-sampling-avoiding-common-mistakes-on-financial-statement-and-compliance-audits/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261215T103000 DTEND;TZID=America/Detroit:20261215T112000 DTSTAMP:20260807T014750Z CREATED:20260807T014744Z LAST-MODIFIED:20260807T014750Z UID:10006844-1797330600-1797333600@sc.cpa SUMMARY:(LITX49/27) Tax Planning: Charitable Contributions\, Substantiation\, and Planning DESCRIPTION:Event Description\nMaximize tax benefits while ensuring charitable contributions meet strict substantiation requirements. This course provides practical planning strategies and documentation guidance to help support deductions\, reduce risk\, and withstand IRS review. \nObjectives\nApply planning steps; assess impacts; build a client/company checklist. Apply current federal and South Carolina guidance to common filing\, planning\, and compliance scenarios. Use checklists and review steps to reduce errors in entity and individual workflows. Identify high-risk positions\, documentation requirements\, and audit triggers; strengthen workpaper support. Evaluate fact patterns to select treatment\, elections\, and documentation steps. URL:https://sc.cpa/event/litx49-27-tax-planning-charitable-contributions-substantiation-and-planning/ CATEGORIES:Livestream ORGANIZER;CN="J. William Strickland%2C CPA%2C MBA%2C JD":MAILTO:wstrickland@jwspa.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261215T093000 DTEND;TZID=America/Detroit:20261215T102000 DTSTAMP:20260807T015115Z CREATED:20260806T230613Z LAST-MODIFIED:20260807T015115Z UID:10006565-1797327000-1797330000@sc.cpa SUMMARY:(LITE13/27) Phishing Simulation Follow-Up Actions DESCRIPTION:Event Description\nReinforce learning and reduce risk by taking the right actions after a phishing simulation. This course outlines effective follow-up steps to address vulnerabilities\, improve employee awareness\, and strengthen your organization’s overall security posture. \nObjectives\nApply one control improvement; reduce common attack/fraud risks; validate steps. Strengthen incident response readiness and communication workflows. Use AI and analytics responsibly with verification\, documentation\, and confidentiality safeguards. URL:https://sc.cpa/event/lite13-27-phishing-simulation-follow-up-actions/ CATEGORIES:Livestream ORGANIZER;CN="Elliott T. Friedman":MAILTO:Elliott@etfriedman.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261215T083000 DTEND;TZID=America/Detroit:20261215T092000 DTSTAMP:20260807T015131Z CREATED:20260806T230725Z LAST-MODIFIED:20260807T015131Z UID:10006578-1797323400-1797326400@sc.cpa SUMMARY:(LITE12/27) Incident Response Checklist for Finance DESCRIPTION:Event Description\nBe prepared to act quickly and confidently when a security incident impacts finance operations. This course provides a clear\, finance-focused incident response checklist to help limit damage\, meet reporting obligations\, and support an effective recovery. \nObjectives\n\nApply one control improvement; reduce common attack/fraud risks; validate steps. \nDesign practical policies (WISP/AI) and implementation checklists for teams and vendors. \nApply cybersecurity and data protection controls to reduce breach and fraud risk. URL:https://sc.cpa/event/lite12-27-incident-response-checklist-for-finance/ CATEGORIES:Livestream ORGANIZER;CN="Elliott T. Friedman":MAILTO:Elliott@etfriedman.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261209T093000 DTEND;TZID=America/Detroit:20261209T102000 DTSTAMP:20260807T015125Z CREATED:20260806T230614Z LAST-MODIFIED:20260807T015125Z UID:10006567-1796808600-1796811600@sc.cpa SUMMARY:(LITE11/27) Secure File Sharing and Retention DESCRIPTION:Event Description\nEnsure sensitive files are shared securely while meeting retention and compliance obligations with confidence. This course covers best practices for secure file sharing\, access controls\, and retention policies to reduce risk and protect organizational data. \nObjectives\nApply one control improvement; reduce common attack/fraud risks; validate steps. Design practical policies (WISP/AI) and implementation checklists for teams and vendors. Apply cybersecurity and data protection controls to reduce breach and fraud risk. URL:https://sc.cpa/event/lite11-27-secure-file-sharing-and-retention/ CATEGORIES:Livestream ORGANIZER;CN="Elliott T. Friedman":MAILTO:Elliott@etfriedman.com END:VEVENT END:VCALENDAR