South Carolina Association of CPAs

(SMTX01/26) Tax Issues In Executive Compensation for State Relocation
2025-09-23 14:50 - 16:30 (America/Detroit) | Furman University, 3300 Poinsett Hwy, Greenville, SC, United States
Event Description
This tax session will cover basic taxation concepts of executive compensation and the related state income tax matters for executives who relocate states. This is a useful and timely topic for tax professionals to help spot issues and opportunities for today’s mobile population.
Enrolled Agent Approved
Objectives

Explain the Fundamental Taxation Concepts of Executive Compensation: Participants will be able to identify and describe the basic federal and state tax rules governing executive compensation, including common types such as stock options, deferred compensation, and fringe benefits.
Evaluate State Income Tax Implications for Executives Relocating Between States: Participants will analyze how changes in residency status impact the taxation of executive compensation, including sourcing rules, allocation of income, and the treatment of nonqualified deferred compensation.
Identify Planning Opportunities and Common Pitfalls for Mobile Executives: Participants will gain practical skills to recognize key issues and planning strategies for tax optimization when advising executives who relocate, including timing considerations and potential double taxation risks.

(SMAA04/26) How Would You Handle These Financial Statement Situations?
2025-09-23 13:00 - 14:40 | Furman University, 3300 Poinsett Hwy, Greenville, SC, United States
Event Description
Your client’s financial statements are showing problems with their company’s financial health. When your client asks., “What should I do?” You need the answers. And, raising prices might not be the only answer. This session covers profitability, cash flow, productivity, and pricing issues with profit and loss statements and balance sheets. More important, the questions to ask your client to resolve the issues.
Designed For
Attendees should have familiarity with financial ratios for profit and loss statements and balance sheets
Objectives
By the end of this course, participants will be able to:

Know how to identify and talk with clients about profitability issues
Know how to identify and talk with clients about productivity issues
Know how to identify and talk with clients about cash flow issues

Major Subjects

Identify and Resolve Profitability Issues
Identify and Resolve Productivity Issues
Identify and Resolve Cash flow issues

(PIPIU/26) SCACPA Roadshow & Professional Issues Update - Greenville
2025-09-23 08:30 - 12:00 | Younts Conference Center Furman University, 1250 Duncan Chapel Rd, Greenville, SC, United States
Event Description
The SCACPA Professional Issues Update addresses several of the issues affecting the CPA profession. Participants will receive a comprehensive overview of the changes to state regulations and an overview of the challenges facing the CPA talent pipeline and how we as a profession can impact them. Participants will also find out how SCACPA is supporting the profession and preparing for a successful future.
Objectives

Describe recent changes to South Carolina CPA regulations and explain their impact on licensure, firm registration, and professional practice.
Recognize the challenges facing the CPA talent pipeline and evaluate strategies for strengthening recruitment, retention, and professional development.
Apply ethical standards and regulatory requirements to real-world scenarios involving CPA conduct, compliance, and public protection.
Explain how SCACPA supports the CPA profession through advocacy, legislative involvement, and strategic partnerships.
Demonstrate understanding of compliance requirements for maintaining CPA licensure and firm registration in South Carolina.

(SMAA03/26) Fraud: Tracking Trends, Themes, and Tactics
2025-09-18 14:50 - 16:30 | Horry-Georgetown Technical College Grand Strand Conference Center, 950 Crabtree Ln Bldg 600, Myrtle Beach, SC, United States
Event Description
Fraud is constantly evolving—and so must your defenses. In this insightful and fast-paced session, Ramona Farrell of Farrell Insights unpacks the latest fraud trends, recurring themes, and emerging tactics affecting organizations today. From digital deception to internal schemes, you’ll gain the knowledge needed to spot red flags, strengthen internal controls, and protect your clients or organization. Whether you work in public accounting, private industry, or government, this course will help you stay informed and proactive in the fight against fraud.
Objectives
By the end of this course, participants will be able to:

Identify current fraud trends and the methods most commonly used by perpetrators in today’s business environment.
Analyze case-based themes that illustrate vulnerabilities across various industries and organizational structures.
Apply practical tactics for fraud prevention, detection, and response based on recent developments and expert insights.

(SMOT03/26) The Hidden Risks of AI
2025-09-18 13:00 - 14:40 | Horry-Georgetown Technical College Grand Strand Conference Center, 950 Crabtree Ln Bldg 600, Myrtle Beach, SC, United States
Event Description
AI can save time and boost productivity—but it also introduces new security, compliance, and reputational risks that many firms overlook. In this eye-opening session, you’ll learn where AI puts your client data at risk, how emerging regulations like the “Big Beautiful Bill” will change your responsibilities, and what steps you can take today to stay compliant. Walk away with real-world case studies, and an action plan to protect your firm while reaping AI’s benefits.
Objectives
By the end of this session, participants will be able to:

Identify the hidden security and compliance risks introduced by AI in accounting workflows.
Recognize how AI misuse—intentional or accidental—can lead to data exposure, client trust issues, and regulatory violations.
Explain the impact of emerging AI regulations, including the “Big Beautiful Bill,” on CPA responsibilities and liability.
Evaluate real-world examples of AI security failures, from biased algorithms to deepfake fraud attempts.

(GRPIU/26) SCACPA Roadshow & Professional Issues Update - Myrtle Beach
2025-09-18 08:30 - 12:00 | Horry-Georgetown Technical College Grand Strand Conference Center, 950 Crabtree Ln Bldg 600, Myrtle Beach, SC, United States

(SMAA02/26) Fraud: Tracking Trends, Themes, and Tactics
2025-09-17 14:50 - 16:30 | Trident Technical College, 7000 Rivers Ave, Charleston, SC, United States

(SMOT02/26) The Hidden Risks of AI
2025-09-17 13:00 - 14:40 | Trident Technical College, 7000 Rivers Ave, Charleston, SC, United States

(LRTX0917/26) SC DOR Employer Withholding Tax Workshop
2025-09-17 10:00 - 12:30
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!

(COPIU/26) SCACPA Roadshow & Professional Issues Update - Charleston
2025-09-17 08:30 - 12:00 | Trident Technical College, 7000 Rivers Ave, Charleston, SC, United States

(SMAA01/26) Accounting and Auditing (A&A) Update
2025-09-16 14:50 - 16:30 | Hampton Inn Suites, 29 William Pope Dr, Bluffton, SC, United States
Event Description
This quick overview session helps to prevent any professional surprises as you serve your A&A clients. We will cover the most significant new or upcoming FASB standards. We will also cover the most significant new or upcoming Auditing Standards Board activity. Time remaining will be used to review other standard setting body activity including the Professional Ethics Executive Committee (PEEC).
Objectives
By the end of this course, participants will be able to:

Summarize significant updates to accounting standards issued by the Financial Accounting Standards Board (FASB) and assess their potential impact.
Identify key developments from the Auditing Standards Board (ASB) that may affect audit planning and execution.
Recognize relevant activities from other standard-setting bodies, including the Professional Ethics Executive Committee (PEEC), that may influence professional responsibilities and compliance.

(SMOT01/26) The Hidden Risks of AI
2025-09-16 13:00 - 14:40 | Hampton Inn Suites, 29 William Pope Dr, Bluffton, SC, United States

(SEPIU/26) SCACPA Roadshow & Professional Issues Update - Bluffton
2025-09-16 08:30 - 12:00 | Hampton Inn Suites, 29 William Pope Dr, Bluffton, SC, United States
Event Description
The SCACPA Professional Issues Update addresses several of the issues affecting the CPA profession. Participants will receive a comprehensive overview of the changes to state regulations and an overview of the challenges facing the CPA talent pipeline and how we as a profession can impact them. Participants will also find out how SCACPA is supporting the profession and preparing for a successful future.

(LITE07/26) Mastering Microsoft 365 Copilot for CPAs
2025-09-11 14:50 - 16:30
Event Description
Discover how Microsoft 365 Copilot can revolutionize your daily tasks as a CPA. Dive into the specific features and functionalities of this AI-powered assistant. Learn how to leverage Copilot to enhance productivity, automate routine tasks, and improve collaboration within your team. This course is one of a four-part series on AI technology for CPAs. We recommend you attend all five presentations to develop a complete understanding of AI and its potential in accounting, tax and finance.
Objectives

Identify the many different ways in which you can apply the power of AI within your Microsoft 365 applications
Recognize the potential to increase your productivity and quality of your information with Microsoft 365 Copilot

(LITX19/26) Lifecycle Financial Planning - Assessing Client Needs & Building a Plan
2025-09-11 13:00 - 14:10
Event Description
True financial planning is a collaborative process between a client and advisor that encompasses all aspects of an individual’s financial life. However, what does the financial planning process look like and what should the approach be? By examining academic theory and illustrative case examples, this course will explore how financial planning changes over a client’s lifetime. We will discuss common investor types and approaches to financial planning, including traditional and reverse glidepath theory.

Objectives

List the subject matter areas of financial planning and the levels in the financial planning pyramid
Recognize the general financial needs of people in different stages of the financial planning lifecycle
Identify the key concept of reverse glide-path theory and how it differs from traditional financial planning theory

(LITX18/26) IRS Audits & Dispute Resolution: Defending Your Clients
2025-09-11 08:30 - 12:00
Event Description
How to deal with an IRS audit

Enrolled Agent Approved
Designed For
How to deal with an IRS audit and what your options are after an agent issues a revenue agent report.
Objectives

Understand how the IRS initiates an audit
Understand communicating with and providing information to IRS personnel
Understand how to deal with an agent’s superior; and what appeal rights the client has

Major Subjects

What is the audit process;
How should you communicate with IRS personnel
What to do when the revenue agent is finished

(LRTX0910/26) SC DOR Sales Tax Workshop
2025-09-10 10:00 - 12:30
Event Description
SC Department of Revenue offers members localized education. Click the course title to register for free on the SCDOR website!

(LIAA13/26) Annual Update for Accountants & Auditors
2025-09-10 08:30 - 14:40
Event Description
This course will look at the recent activities of FASB. We’ll cover standards effective in the current year as well as those that will be effective in the future. We’ll then switch gears and discuss standards issued by the Auditing Standards Board impacting audit engagements. We’ll look at the impact of the new standards and how you can prepare to implement them in a practical way.
Objectives

Describe recently issued changes to US GAAP
List ASUs coming down the pike
Recall the impact of quality management on firms
Identify changes to risk assessment in SAS 145

(LIAA12/26) Accounting & Auditing Update
2025-09-09 13:00 - 15:30

(LIMG09/26) Seeing Beyond the Numbers: Financial Statement Analysis for CFOs & Controllers
2025-09-09 08:30 - 12:00
Event Description
Financial statements are a crucial window into the daily operations and overall health of a company. They reveal the strengths and weaknesses that define the organization’s financial standing. However, the interpretation of financial statements can vary widely depending on the user’s perspective. This course is designed to help you refine your financial statement analysis skills and gain insights that will enable you to better understand and communicate your company’s financial performance.
Objectives

Indicate how different stakeholders utilize financial statements
Recognize how flexible budgeting may be used by CFOs and Controllers
Recall how time series analysis and common size financial statements are used in trend analysis
Calculate liquidity, leverage, and profitability ratios
Identify the uses and limitations of ratio analysis

(LITX17/26) Understanding Partnership Taxation - Debt Allocations
2025-09-04 14:50 - 16:10
Event Description
How debt is allocated to the partners in a partnership is important. It dictates how much money may be taken tax-free as a distribution, the losses that flow down to the partners, and the gain or loss on the sale of a partnership interest. However, the allocation of debt can differ depending on the type of debt that it is and the type of partner we are talking about. Not to mention that 704(c) can complicate things. And what in the world is a constructive liquidation scenario? In this session of Understanding Partnership Taxation, we will tackle the concept of debt allocations – how you do it, what it means, and why you do it!

Enrolled Agent Approved
Objectives

State how debt allocations affect the calculation of a partner’s basis in the partnership
Recognize how recourse and non-recourse debt are allocated to partners
Identify the tax effects of 704(c) on contributed property

(LITE06/26) Clean, Transform & Load Data in Power BI
2025-09-04 13:00 - 14:40
Event Description
This intensive 2-hour course is designed specifically for those aiming to master data management skills in the modern business environment. As data becomes increasingly central to accounting and financial analysis, the ability to effectively manage, clean, and transform this data is critical. This course delves into Microsoft Power Query, a potent tool within Excel and Power BI Desktop, known for its robust data processing capabilities. This course is designed to take participants from the basics of Power Query to exploring its more sophisticated features. It is an ideal blend of theoretical knowledge and practical application, centered around diverse data scenarios encountered in multiple industries. The aim is to ensure that the skills and techniques learned are universally applicable and beneficial in any professional context. Structured to be participant-focused, the course encourages active learning through a series of practical exercises, live demonstrations, and illustrative case studies. This approach not only deepens the understanding of Power Query’s features but also demonstrates how to turn complex data sets into actionable insights. While the course is broad in its application, it remains detailed in its instruction, catering to both the novice and the seasoned professional. It is particularly beneficial for those who regularly interact with data, such as business analysts, project managers, and financial professionals, providing them with the tools to streamline data processes and enhance data analysis capabilities. Additionally, the course underscores best practices in data management. Participants will learn strategic approaches to data challenges, ensuring that their data processes are efficient, scalable, and sustainable. This is not just a course about mastering a tool; it’s about empowering professionals with the skills to transform data into a strategic business resource. By the end of the course, participants will be equipped to leverage Power Query in Excel or Power BI desktop to its full potential, turning data into a powerful driver for business success and innovation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Designed For
This course is ideal for accounting professionals, financial analysts, and anyone who regularly works with data and seeks to improve their skills in data management and analysis using Power Query.
Objectives

Identify the key features and functionalities of Microsoft Power Query
Distinguish between different data transformation techniques in Power Query, including data cleaning, merging, and pivoting
Indicate the best practices for documenting each step in your data transformation process

(LIAA11/26) Internal Control Fundamentals - Satisfying Audit Requirements for Evaluating Design and Implementation
2025-09-04 10:20 - 12:00
Event Description
Obtaining an understanding of the entity and its environment is part of assessing risk of material misstatement, in order to design the nature, timing and extent of further audit procedures necessary to obtain sufficient appropriate audit evidence to support the auditor’s report. A critical component of understanding the entity and its environment is to evaluate the design and implementation of internal control over financial reporting.
Designed For
Professionals responsible for evaluating the design and implementation of internal control
Objectives

Describe how to properly obtain an understanding of the entity and its environment, including internal control in order to properly assess risk of material misstatement
Discuss the COSO Internal Control – Integrated Framework
Explain important considerations in documenting a systems description narrative
Describe how to evaluate internal control design and implementation for deficiencies and how to apply insights to the process of assessing risk of material misstatement

Major Subjects

Responsibilities for gaining an understanding of the entity and its environment
The inter-relationship of the five foundational components of the COSO Internal Control – Integrated Framework
Various methods for documenting and evaluating the design and implementation of internal control over financial reporting
Identifying critical elements of entity-level and transactional-level controls

(LITX16/26) PUB 5708 & 4557: Written Information Security Plan Simplified
2025-09-04 08:00 - 10:10
Event Description
This course provides an easy-to-understand guide for creating a Written Information Security Plan (WISP) as required by PUB 5708 and 4557. Participants will learn how to effectively address regulatory requirements, protect sensitive client information, and mitigate risks associated with data breaches. This course simplifies complex regulations into actionable steps for compliance.

Enrolled Agent Approved
Designed For
This course is designed for Certified Public Accountants (CPAs), firm managers, and compliance officers responsible for safeguarding client data and ensuring regulatory compliance. It is ideal for those seeking a practical approach to information security.
Objectives

Understand the requirements of PUB 5708 and 4557 related to information security
Learn the key components of a Written Information Security Plan (WISP)
Identify risks and vulnerabilities to client information and develop strategies to mitigate them
Ensure compliance with regulations to protect sensitive data and avoid penalties
Create a streamlined, actionable plan to implement and maintain a WISP

Major Subjects

Overview of PUB 5708 and 4557 requirements
Key elements of a Written Information Security Plan (WISP)
Risk assessment and mitigation strategies
Best practices for maintaining compliance and protecting sensitive data
Practical steps for implementing a WISP

(LITE05/26) Excel for Staff Level 2 - Getting More Out of Excel
2025-09-03 14:50 - 16:30
Event Description
Excel can do so many things but what are some of the features that can really help accountants take their Excel skills to the next level? This course is designed to do just that. To learn ALL the capabilities of Excel would take hundreds of hours of training, so this two-hour course is designed to give you a jump start on the most important features that you can immediately begin implementing in your spreadsheets. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Designed For
Any Excel user that wants to their spreadsheets to the next level.
Objectives

Identify the best practices for setting up spreadsheets for data analysis
Apply the use of Consistent Column Calculations to improve the accuracy of your spreadsheets
Determine how to leverage array formulas

Major Subjects

Overview of setting up spreadsheets for data analysis and how Excel Tables can help
Learning the importance of Consistent Column Calculations
How to use Conditional Formatting to highlight important information
How to leverage Excel Tables by analyzing them in PivotTables
Learning to leverage array formulas

(LITX15/26) Lifecycle Financial Planning - Dependency and Why It Matters
2025-09-03 13:00 - 14:20
Event Description
Determining dependency is normally straightforward in most situations. However, with the changing family dynamic in current times, practitioners are more often facing unique living and social situations from their clients. In these unique circumstances, determining who is a dependent and who isn’t can be difficult. Through true to life discussion questions and plain English explanations of code sections, this course explores the modern idea of dependency after the Tax Cuts & Jobs Act (TCJA).

Enrolled Agent Approved
Objectives

Identify changes to the personal exemption
Indicate which tax credits are affected by dependency
Recognize the different types of dependents and the qualification tests for each type
Recall the rules for claiming a Qualifying Child in the instance where more than taxpayer may be eligible to claim the dependent
Determine which taxpayers are able to claim a Qualifying Relative in the case of a multiple support agreement

(LIMG08/26) More Money at the End of the Month - Strategic Ways to Improve Cash Flow
2025-09-03 08:30 - 12:00
Event Description
Cash flow management is often the most important task of any CFO or financial leader. Regardless of whether oneworks in start-ups or established companies, non-profit orfor-profit entities, cash flow makes our organizations run.Have you ever wondered whether you are optimizing yourcompany’s cash flow? In this course, we will explore how to improve your company’s cash flow using analysis and financial theories in the context of real-world situations.
Objectives

State the relationship between sustainable growth, core earnings, and company cash flow
Recognize how time assessments and customer segmentation can be used to identify cash flow negative clients
Identify common behavioral biases which influence how a company spends money

(LIAA10/26) Current Cybersecurity Risk Management Trends
2025-09-02 13:00 - 14:40
Event Description
One of the top concerns of any organization’s leadership is how to mitigate the risk of cybersecurity threats, along with the prevention and detection of fraud. This course will focus on the most common cybersecurity vulnerabilities and fraud trends, and best practices for managing them.
Designed For
Anyone interested in cybersecurity risk management trends
Objectives
Recall the most common cybersecurity threats and protections

Describe ways to protect data
Explain resources available for designing and implementing a cybersecurity risk management programme

Major Subjects

Overview of current cybersecurity threats and how to mitigate data breach risk.
Describe how to avoid malware and other security threats

(LIMG07/26) A Controller's Guide to Assessing the Risk of Your Organization: Coverages and Exclusions for Basic Business Policies
2025-09-02 10:20 - 12:00
Event Description
Part of being a CFO or Controller is protecting the assets of the organization and managing risk. While many financial leaders feel comfortable with the strategic aspect of this task, finding the right insurance coverages can leave one feeling out of their element. This course will focus on three common business policies – the package policy, the business & property policy, and the cyber policy. Through case studies and illustrative examples, we will explore what these policies cover, as well as what they don’t cover. We will also discuss how to have more productive conversations with outside insurance brokers.
Objectives

Identify the basic parts of a P&C insurance policy
Recognize the basic approach to building an insurance program for a company
State the coverages and exclusions for commercial package, building & property, and cyber insurance policies
Identify techniques to building a better partnership with outside insurance brokers Topics

(LIAA09/26) Introduction to Not-for-Profit Accounting
2025-09-02 08:30 - 10:10
Event Description
Not-for-profit organizations encounter distinct accounting complexities. This course provides an introduction to the financial statements and specialized accounting principles relevant to nonprofits. Attendees will explore key topics such as net assets, agency transactions, contributions, and endowments, focusing on the unique transactions and account balances that define not-for-profit accounting.
Objectives

Recall the unique accounting principles and transactions applicable to NFP organizations
Identify the basic financial statements of nonprofit organizations
Recall the accounting for contributions
Identify net asset classifications for nonprofit organizations
Identify agency transactions
