(LIOT01/27) Working With and Being on Nonprofit Boards; Engaging In & Supporting Philanthrophy
2026-07-24 08:30 - 09:20 (America/Detroit) | SC
Event Description

Serving on a nonprofit board can be one of the most rewarding—and most misunderstood—leadership experiences for a CPA. This course helps you evaluate whether a board role is the right fit, understand the core responsibilities of governance, and build effective working relationships with the CEO/Executive Director. You’ll also learn how to contribute meaningfully beyond meetings, engage in philanthropy with intention, support fundraising ethically, and measure impact in ways that strengthen organizational credibility and community trust.
Designed for CPAs and financial leaders who want to make a real difference, this session blends practical frameworks with the real-world expectations of modern nonprofit governance.

Designed For

CPAs considering joining a nonprofit board
Existing board members seeking clearer expectations
Firm leaders, CFOs, controllers, and financial professionals involved in community organizations
Anyone who wants to strengthen governance, partnership, and philanthropy skills

Objectives
• Evaluate whether a nonprofit board role is the right fit by assessing mission alignment, time commitment, expectations, and personal readiness.
• Understand and operate within the core board responsibilities, including oversight, fiduciary duties, and strategic guidance.
• Build strong partnerships with the CEO/Executive Director through clarity, trust, and shared expectations.
• Contribute beyond meetings by adding value through committees, expertise, advocacy, and strategic support.
• Engage in philanthropy with intention as a donor, ambassador, and steward of mission integrity.
• Support fundraising confidently and ethically, aligning requests with organizational values and donor trust.
• Measure and communicate impact using clear metrics, storytelling, and financial insight.
Major Subjects

Evaluating Board Service: Fit, Expectations & Readiness
Core Responsibilities of Nonprofit Boards (Duty of Care, Loyalty, & Obedience)
Building Effective Partnerships with the CEO/Executive Director
Adding Value Between Meetings: Strategic Contributions Beyond the Boardroom
Philanthropy With Intention: Giving, Asking, and Stewardship
Ethical & Confident Support for Fundraising
Measuring and Communicating Mission Impact

(LIET03/27) SC Regulatory Ethics: Rules & Regulations (SC Statutes and Regulations) - Rebroadcast
2026-08-04 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.

(LITX10/27) Tax Planning: Multi-State Work, Residency & Withholding
2026-08-04 10:20 - 12:00
Event Description
Understand the complex tax challenges created by today’s mobile workforce and multi-state operations. This course provides practical guidance on residency determinations, state sourcing rules, and withholding obligations to help you manage compliance and reduce client risk.
Objectives
Apply planning steps; assess impacts; build a client/company checklist. Identify high-risk positions, documentation requirements, and audit triggers; strengthen workpaper support. Use checklists and review steps to reduce errors in entity and individual workflows. Apply current federal and South Carolina guidance to common filing, planning, and compliance scenarios. Evaluate fact patterns to select treatment, elections, and documentation steps.

(LITE04/27) AI Clinic: Building a Tax/Audit Checklist with AI
2026-08-04 13:00 - 13:50
Event Description
Learn how to use AI to create structured, reliable tax and audit checklists tailored to your work. This clinic shows how to prompt AI effectively to surface key steps, questions, and documentation needs while maintaining professional judgment. You’ll leave with practical examples you can adapt to planning, compliance, and review processes.
Objectives
Apply AI to a real workflow; verify results; document safe use. Use AI and analytics responsibly with verification, documentation, and confidentiality safeguards. Strengthen incident response readiness and communication workflows.

(LIAA07/27) Nonprofit Internal Control - Practical Insights into Mitigating Financial Reporting, Compliance and Other Risks
2026-08-05 08:30 - 11:50
Event Description
There is simply no denying that a sufficiently designed and effectively operating system of internal controls over reliable financial reporting is more important than ever. The primary objective of this course is to give participants “hands-on” practice in designing, evaluating, and communicating conclusions related to design and operating effectiveness of internal controls over reliable financial reporting and other risks for nonprofit environments.
Objectives

Describe critical concepts promulgated by COSO’s internal control and enterprise-wide risk management
Explain best practices for designing, implementing and monitoring internal controls over reliable financial reporting
Apply exercises and case studies to reinforce fundamental theory through “real-life” scenarios that both internal and external accounting personnel performing internal control-related activities in the nonprofit industry

(LIAA08/27) Exploring Client Advisory Services - Cash & Accrual Basis Concepts
2026-08-05 13:00 - 13:50
Event Description
There are generally two different ways to keep the books – cash and accrual basis. The method of accounting you choose is important because it dictates when you show income and recognize expenses. So which one is best for you and your business? That’s exactly what this course is all about! In this session, we will discuss the key differences between cash and accrual accounting. We will talk about why the cash basis is normally easier but may be misleading. We will also discuss what you typically see on most business tax returns – and why your method of accounting choice could make a big difference in your tax liability!
Objectives
– Identify when a transaction should be recorded on the accounting records under the cash method – Recognize when income is recognized and an expense must be accrued on the accounting records under the accrual method. – Identify what account should not appear on the financial records if the accrual method is being used.

(LIAA09/27) Exploring Client Advisory Services - Account Reconciliations, Software Best Practices, & Common Reports
2026-08-05 14:00 - 14:50
Event Description
There can be no doubt that accounting and tax software capabilities have improved drastically over time. Gone are the days of paper reconciliations and 10-key tapes attached to reports. However, as automation has increased, practitioners may wonder whether the software is performing all the critical checks that it should. When software reconciles an account, can we rest assured that it is correct? Are there key screens that we should be looking at as a part of our month-end processes? How can we be sure that automated transactions are coming over correctly? In this course, we will dig into what the software is doing and how we can be sure the software is correct. We will also discuss how to investigate variances and apply analytical techniques to month-end reporting.
Objectives
– Identify best practices related to account reconciliations. – Recognize common reports from accounting and tax software packages. – Recall common review techniques for automated transactions and month-end account balances.

(LIAA10/27) Exploring Client Advisory Services - Business Income Tax Basics
2026-08-05 15:00 - 15:50
Event Description
The Internal Revenue Code is just a different world! While most business school graduates learn basic GAAP or IFRS accounting principles, the tax world feels very foreign – because so many rules are different. For example, how do you depreciate assets if we don’t estimate their useful lives? Also, when do we need to file a tax return for a flow-through entity if they don’t actually pay any taxes? And when are estimated tax payments required? In this course, we will be exploring some basic principles for filing and paying business income taxes. If you are new practitioner or someone who is going out on your own for the first-time, and you find yourself intimidated by all of the income tax rules and compliance, we have you covered!
Objectives
– Identify the main types of accounting methods that may be used on an income tax return. – State when a taxpayer must make estimated tax payments. – Recognize expenses that have special tax treatment.

(LITX01R/27) Lifecycle Financial Planning: Tax Planning - Rental Real Estate - Rebroadcast
2026-08-06 08:30 - 11:00
Event Description
The taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity, too. How do you know if someone is a real estate professional? In this course, we will explore all these issues and many more! Through real-world examples and discussion, this episode in our Lifecycle Financial Planning series will delve into exceptions to rental status, qualifications for material participation, and requirements for active status. Additionally, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture. In other words, you’ll walk away with lots of exceptions and planning ideas for your real estate clients!
Objectives
– Recall exceptions to rental status in the Regulations – Identify the different types of depreciation recapture that apply to rental properties – Recognize tax planning opportunities for personal and vacation properties – Identify how the Sec 1237 safe harbor may be used to avoid ordinary income tax treatment on divided land parcel sales

(LIOT05/27) Exploring Client Advisory Services - Communicating Financial Results to Stakeholders
2026-08-06 11:10 - 12:00
Event Description
One of the most difficult things for any practitioner to learn is how to communicate financial information to non-financial people. In order to climb the ladder of success and thrive as a practitioner, it is imperative to learn this skill since we are often being asked questions and providing information to people who are unfamiliar with the accounting world which is often filled with acronyms and unique phrases. In this course, we will be exploring how to properly communicate with stakeholders, including investors, clients, boards of directors, and even other departments. We will explore biases that people have when viewing financial information and even how to make sure we keep our message on point. If you are looking to move up in the financial services world, this course is a must for you!
Objectives
– State the accountant’s role within a company – Recognize how different stakeholders view financial statements. – Identify how to focus in on just the key points when reporting financial results.

(LIAA11/27) Exploring Client Advisory Services - Tying Out Financial Statements
2026-08-06 13:00 - 13:50
Event Description
How do I know if I am right? This is a common question among accountants after they get done closing out the month. Even after the last journal entry is entered, what may not be apparent is how the financial statements fit together. In this course, we will be exploring basic financial statement information, including what each statement shows and how this information feeds into the other statements. We will also explore concepts like materiality and basic ways to know if everything is tying out, so you and your clients can rest assured that everything is correct!
Objectives
– Recognize the 4 basic financial statements and how they fit together. – State the different sections of the Statement of Cash Flows and the components of each section. – Identify the signs of poor earnings quality.

(LIAA12/27) Consideration of Fraud
2026-08-11 08:30 - 10:10
Event Description
This course provides an in-depth exploration of AU-C 240, Consideration of Fraud in a Financial Statements Audit. Participants will gain practical insights into identifying, assessing, and responding to fraud risks within the context of financial statement audits. Through engaging lectures, real-world examples, and case studies, the course examines the nature and characteristics of fraud, including fraudulent financial reporting and misappropriation of assets. It also delves into the auditor’s responsibilities under AU-C 240 for planning and performing audits with fraud considerations, techniques for identifying fraud risk factors and assessing risks of material misstatement, and methods for designing and implementing effective audit procedures. Additionally, participants will explore best practices for communicating and documenting findings related to potential or identified fraud. Ideal for auditors at all experience levels, this course equips attendees with the knowledge and tools necessary to navigate fraud-related complexities and maintain audit integrity.
Objectives

Identify the components of the fraud triangle and their role in financial fraud.
Recall AU-C 240 requirements for addressing fraud risks in audits.
Recognize red flags and patterns of fraud.
Recall audit techniques to address identified fraud risks effectively.
Recognize best practices for documenting, communicating, and escalating fraud findings.

(LIAA13/27) Internal Control Frameworks for Single Audit
2026-08-11 10:20 - 11:10
Event Description
The Uniform Guidance identifies COSO and the Green Book as best practices for internal controls in governmental audits. This course provides a comprehensive review of the COSO framework, including its 2013 update, and explores its application to the Green Book. Attendees will learn to recall the five components and 17 principles of internal control, understand the benefits of adopting internal control frameworks, and recognize the rationale behind the COSO 2013 update and its impact on auditing practices. Additionally, the course will cover how to leverage Part 6 of the Compliance Supplement to effectively document internal controls.
Objectives

Recall the five components and 17 principles of internal controls
Identify the benefits of internal control frameworks
Recognize the reasons for the COSO 2013 Update

(LITE05/27) The Current and Future Landscape of Audit Technology
2026-08-11 11:20 - 13:00
Event Description
Explore the transformative impact of technology on the audit profession in this forward-looking course. Gain practical insights into cutting-edge tools and trends, including data analytics, artificial intelligence (AI), and automation, and discover how these advancements are revolutionizing audit methodologies and improving audit quality. Through engaging demos, case studies, and actionable tips, you’ll learn how to navigate the evolving audit landscape with confidence and adaptability. This session is designed to equip CPAs with the knowledge to embrace innovation and stay ahead in a rapidly changing profession.
Objectives

Identify the latest audit technologies and tools available in the marketplace.
Identify advancements in data analytics, artificial intelligence (AI), and automation that are transforming the audit process.
Recognize the benefits and challenges of integrating these technologies into their firm’s audit practice.

(LIAA14/27) Exploring Client Advisory Services - Debt Amortization
2026-08-11 13:10 - 14:00
Event Description
Debt is a common aspect of nearly every business in every industry. It allows companies to grow and expand. It also can increase rates of return for investors. For this reason, it is scrutinized very closely by stakeholders, so it is important for practitioners to get it right! In this course, we will be focusing on the basic aspects of dealing with debt. We will be discussing what an amortization table is, how to calculate interest, and various compounding methods. If you are new to accounting or bookkeeping, or stepping out on your own for the first time, this course is for you!
Objectives
– Recall different compounding methods for debt. – Calculate interest and principal portions of a debt payment. – Recognize how to tie out debt amortization schedule to the financial statements.

(LIAA15/27) Exploring Client Advisory Services - Sales Process
2026-08-11 14:10 - 15:00
Event Description
Sales are a part of any business. Whether you are selling a service or a product, it is important to understand the various accounting components of the sales process to help keep financial statements and accounting reports accurate and useful. However, the accounting entries vary based on whether you are using the cash or accrual basis of accounting. In this course, we will discuss the accounting entries that need to be made during each stage of the sales process, the role of bad debt expense and how this works in conjunction with the Accounts Receivable and Allowance accounts on the balance sheet.
Objectives
– State the major components of the sales process – Recognize the accounting differences between cash and accrual basis sales and cash collections – Identify the basic journal entries related to allowance for bad debts

(LITX11/27) SC Tax Clinic: Nexus & Apportionment Practical Issues
2026-08-12 08:30 - 09:20
Event Description
Build practical, hands-on insight into South Carolina nexus and apportionment challenges with real-world scenarios and common pitfalls. This tax clinic focuses on applying the rules correctly, addressing gray areas, and reducing risk for clients operating across jurisdictions.
Objectives
Address a focused SC issue; avoid common errors; prepare audit-ready documentation. 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.

(LITX12/27) SC Tax Clinic: Residency & Part-Year Filing Issues
2026-08-12 09:30 - 10:20
Event Description
Clarify complex South Carolina residency rules and avoid common part-year filing errors with practical, real-world examples. This tax clinic addresses frequent problem areas, documentation challenges, and filing nuances to help you confidently advise clients with changing residency situations.
Objectives
Address a focused SC issue; avoid common errors; prepare audit-ready documentation. Use checklists and review steps to reduce errors in entity and individual workflows. Evaluate fact patterns to select treatment, elections, and documentation steps.

(LITX02R/27) Tax Planning: Capital Gains, Loss Harvesting & Basis Planning - Rebroadcast
2026-08-12 10:30 - 12:10
Event Description
Plan smarter and preserve more value with practical strategies for managing capital gains, harvesting losses, and optimizing tax basis decisions. This course equips practitioners with actionable planning techniques to minimize tax impact and improve outcomes for clients and businesses.
Objectives
Apply planning steps; assess impacts; build a client/company checklist. Use checklists and review steps to reduce errors in entity and individual workflows. Apply current federal and South Carolina guidance to common filing, planning, and compliance scenarios. Identify high-risk positions, documentation requirements, and audit triggers; strengthen workpaper support. Evaluate fact patterns to select treatment, elections, and documentation steps.

(LITX08R/27) Tax Planning: Charitable Giving, DAFs & Documentation - Rebroadcast
2026-08-12 13:00 - 14:40
Event Description
Navigate the tax advantages of charitable giving with confidence while avoiding costly compliance mistakes. This course covers effective use of donor-advised funds (DAFs) and the documentation requirements CPAs need to support deductions and withstand IRS scrutiny.
Objectives
Apply 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.

(LIET04/27) IRS Pub 4557: Protecting Taxpayer Data in Practice
2026-08-13 08:30 - 10:10
Event Description
Taxpayer 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.
Objectives
1. Explain how key regulatory guidance and requirements relate in practiceDescribe how IRS Publication 4557, the FTC Safeguards Rule, and a WISP collectively support safeguarding taxpayer and customer information.2. Identify common risk scenarios in CPA firm workflowsRecognize how incidents can occur through routine activities such as email communication, credential use, data transmission, and vendor interaction.3. Describe appropriate safeguards across administrative, physical, and technical areasExplain the role of policies, training, physical protections, and technical controls in reducing risk within a CPA firm environment.4. 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.5. Apply verification and workflow controls to higher-risk activitiesDescribe procedures such as out-of-band verification, defined escalation paths, and controlled approval processes for sensitive requests.6. Describe key elements of an incident response processOutline common trigger events and the sequence of actions used to contain risk, preserve information, and coordinate internal response.

(LIAA16/27) Auditing Bits in BytesTM – A Practical Break-Down of “Real World” Best Practices Applied in Highly Successful Audits: Segment 1: Pre-Engagement
2026-08-13 10:20 - 12:00
Event Description
This 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.
Objectives
• Describe the important judgment calls that are made before the audit engagement even begins• Explain the impact of engagement acceptance and continuance decisions and activities on the rest of the audit process• Apply professional judgment early in the audit to establish the foundation for a high quality and profitable engagement

(LITX13/27) 2026 State Tax Trends
2026-08-13 13:00 - 14:40
Event Description
Rather 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.
Objectives

(LITX14/27) Understanding S-Corporation Taxation Compensation Issues & Entity Level Taxes
2026-08-18 08:30 - 09:40
Event Description
Attendees 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.
Objectives

(LITX15/27) Practice & Regulatory Update for Financial Advisors – Summer 2026
2026-08-18 09:50 - 13:10
Event Description
The regulatory world is complex for financial advisors. Not only are you subject to SEC and FINRA regulations, but also what the IRS does as well. Clients expect you to be on top of what is happening in the world of investing, insurance, and taxes. It is not enough to just know the code section or the final rule affecting them. Your clients want to know how changes and updates affect their financial well-being. And what if you are a Certified Financial Planner? Then we need to worry about CFP Board too! It is enough to make your head spin!
That’s where our quarterly practice and regulatory update can help. In this 4-hour update, we will review new SEC enforcement actions and FINRA rule changes affecting registered representatives and their clients, examine how OBBBA provisions create new financial planning opportunities, and discuss recent developments in CFP Board’s ethical standards. We’ll also address the latest status of FinCEN’s AML rule for investment advisors and changes to RMD planning guidance. Don’t worry. We won’t just hurl code sections at you. Using practical and easy to understand examples, we will illustrate the concepts that mean the most to you – so you will be well-prepared for the many things that a client throws your way!
Objectives
• Identify new SEC enforcement actions and regulatory guidance affecting investment advisors issued in 2026.• Recognize FINRA rule changes and their impact on registered representatives and their clients.• State OBBBA provisions with the greatest relevance to financial planning recommendations for clients.• Identify updates to CFP Board’s ethical standards and recent disciplinary case takeaways.• Recall the current status of FinCEN’s AML rule for investment advisors and its practical implications.

(LITX25/27) Federal Tax Update for Businesses – Summer 2026
2026-08-27 10:20 - 13:40
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. With the passage of the One Big Beautiful Bill Act (OBBBA) and the more recent guidance about it, there’s even more for practitioners to keep up with. Now more than ever, you need more than just new code sections hurled your way—you need a reliable and practical way to stay on top of new legislation, IRS focus areas, and key developments affecting your clients. We’ll walk through recent updates for employers related to tip deduction and overtime deduction reporting. We will also talk about those tricky expiration dates related to green energy credits. Finally, we will discuss disproportionate distributions to partners. Through discussion and easy-to-follow examples, you’ll be better prepared to answer tough client questions and stay current year-round. Not just during tax season!
Objectives
State the major provisions of the OBBBA related to businesses. Identify recent guidance related to the tip deduction and overtime deduction for employers. State when green energy credits may be taken and when they expire in accordance with recent guidance. Recognize differences in tax implications and reporting for proportionate and disproportionate distributions.

(LIOT02/27) Unconscious Bias, Imposter Syndrome
2026-08-28 08:30 - 09:20
Event Description
Even the most capable professionals experience hidden mental patterns that affect confidence, clarity, and decision-making. This session equips CPAs with practical tools to understand unconscious bias, recognize imposter-syndrome triggers, reframe self-doubt, and give and receive feedback in ways that reduce threat and build trust.
Designed For

CPAs, managers, and leaders seeking to understand bias
Supervisors, mentors, and team leads responsible for feedback and coaching

Objectives

Explain key data, definitions, and types of unconscious bias, including how these mental shortcuts shape perception and decision making.
Recognize common forms of unconscious bias as they appear in everyday interactions and workplace systems.
Identify imposter syndrome triggers and patterns in themselves and others.
Reframe self doubt into constructive performance signals, using cognitive techniques that foster clarity and confidence.
Give and receive feedback in ways that reduce threat, support psychological safety, and build trust.
Coach others through imposter moments, using empathetic inquiry, reframing, and strengths based coaching.

Major Subjects
1. Understanding Data, Definitions & Types of Unconscious Bias
2. Recognizing Common Bias Patterns in Professional Settings
3. Imposter Syndrome: Triggers, Patterns & Psychological Drivers
4. Reframing Self-Doubt Into Performance Signals
5. Giving & Receiving Feedback
6. Coaching Others Through Imposter Moments

(LIET05/27) SC Regulatory Ethics: Rules & Regulations (SC Statutes and Regulations) - Rebroadcast
2026-09-01 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

(LITX16/27) Understanding Corporate Taxation: Formation & Shareholder Compensation
2026-09-01 10:20 - 12:00
Event Description
When 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!
Objectives
3. Describe appropriate safeguards across administrative, physical, and technical areas

(LITX17/27) Exploring Client Advisory Services - Engagement Letters & Preparer Liability
2026-09-01 13:00 - 13:50
Event Description
In more recent times, the tax profession has become more engagement letter driven. While engagement letters seem to get longer each tax season, it is sometimes difficult to know when they are required and when they are not. Can I answer a quick question from a client without an engagement letter? What happens if a client does not want to sign? Can a preparer ever be liable for penalties related to an engagement? In this course, we will examine these questions and many others related to engagement letters and preparer liability. We will talk about what is required of tax professionals and how an engagement letter protects us. Finally, we will look at some best practices related to client engagement letters.
Objectives
Explain the role of policies, training, physical protections, and technical controls in reducing risk within a CPA firm environment.
