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DTSTART;TZID=America/Detroit:20261216T130000
DTEND;TZID=America/Detroit:20261216T144000
DTSTAMP:20260527T195309
CREATED:20260515T011618Z
LAST-MODIFIED:20260515T041040Z
UID:10005856-1797426000-1797432000@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\n	Recall generally accepted audit requirements related to sampling applications\n	Differentiate attribute testing for tests of controls or compliance from sampling for substantive assurance in tests of details\n	Explain special considerations related to testing in compliance audits performed in accordance with Uniform Guidance\n	Identify 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:20261217T083000
DTEND;TZID=America/Detroit:20261217T092000
DTSTAMP:20260527T195309
CREATED:20260515T010423Z
LAST-MODIFIED:20260527T234608Z
UID:10005727-1797496200-1797499200@sc.cpa
SUMMARY:(LITX50/27) Exploring Client Advisory Services: Independent Contractors vs Employees
DESCRIPTION:Event Description\nAs gig workers\, remote employees\, and hybrid working environments have become more commonplace\, the tax rules pertaining to independent contractors and employees have become more complex. If someone can work whenever they want\, are they still an employee? How are expense reimbursements reported? And most importantly\, what happens if a contractor should really be classified as an employee? In this course\, we will discuss these issues\, as well as some common tax reporting issues. Finally\, we will discuss recent tax legislation in this area\, including changes to the electronic filing requirements. \nObjectives\nRecall the 3 determination categories (incorporating the 20 historical factors) that the IRS uses to determine employees versus independent contractors. \nIdentify the basic tax forms needed when hiring employees and independent contractors. \nRecognize the different types of 1099 forms. \nState the tax implications of scholarships.
URL:https://sc.cpa/event/litx50-27-exploring-client-advisory-services-independent-contractors-vs-employees/
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:20261217T093000
DTEND;TZID=America/Detroit:20261217T125000
DTSTAMP:20260527T195309
CREATED:20260515T011115Z
LAST-MODIFIED:20260515T041339Z
UID:10005803-1797499800-1797511800@sc.cpa
SUMMARY:(LIOT14/27) Seeing Beyond the Numbers - Financial Statement Analysis  for CFOs & Controllers
DESCRIPTION:Event Description\nFinancial 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. \nObjectives\n– 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
URL:https://sc.cpa/event/liot14-27-seeing-beyond-the-numbers-financial-statement-analysis-for-cfos-controllers/
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:20261217T130000
DTEND;TZID=America/Detroit:20261217T135000
DTSTAMP:20260527T195310
CREATED:20260515T011219Z
LAST-MODIFIED:20260527T234215Z
UID:10005825-1797512400-1797515400@sc.cpa
SUMMARY:(LITX51/27) Exploring Client Advisory Services Types of IRS Notices & Best Practices
DESCRIPTION:Event Description\nOne thing that is nearly impossible to get away from as a tax practitioner is IRS notices. Even if you are not a tax attorney\, it is important to know what to do when the client comes to you with a letter. What information do you need to collect? What types of notices are there? And more importantly\, are there any remedies? In this class\, we will explore some of the basic types of IRS notices. We will talk about the audit process and when the client might be eligible for relief. We will also discuss which penalties are eligible for first-time abatement – and which are not. \nObjectives\nRecognize the different types of IRS Notices. \nState the requirements for First Time Abatement. \nIdentify the different types of IRS audits and key appeal procedures.
URL:https://sc.cpa/event/litx51-27-exploring-client-advisory-services-types-of-irs-notices-best-practices/
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:20261217T140000
DTEND;TZID=America/Detroit:20261217T145000
DTSTAMP:20260527T195310
CREATED:20260515T011629Z
LAST-MODIFIED:20260527T234210Z
UID:10005868-1797516000-1797519000@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:20261219T083000
DTEND;TZID=America/Detroit:20261219T101000
DTSTAMP:20260527T195310
CREATED:20260515T011320Z
LAST-MODIFIED:20260515T041530Z
UID:10005836-1797669000-1797675000@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":MAILTO:chris@sc.cpa
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261229T083000
DTEND;TZID=America/Detroit:20261229T101000
DTSTAMP:20260527T195310
CREATED:20260515T011711Z
LAST-MODIFIED:20260515T042227Z
UID:10005872-1798533000-1798539000@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":MAILTO:chris@sc.cpa
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270105T083000
DTEND;TZID=America/Detroit:20270105T101000
DTSTAMP:20260527T195310
CREATED:20260515T005907Z
LAST-MODIFIED:20260515T042421Z
UID:10005666-1799137800-1799143800@sc.cpa
SUMMARY:(LIAA41/27) Analytical Procedures – Comprehending Financial Statement Audit Fundamentals
DESCRIPTION:Event Description\nProperly designing\, documenting and evaluating results of analytic review procedures is critical for performing an effective and efficient audit engagement. This module will provide the tips and techniques necessary to gather sufficient appropriate audit evidence to support conclusions using analytic procedures common to financial statement audits. \nObjectives\n\n	Link preliminary analytic review results to assessed risk of material misstatement\n	Perform final overall analysis of audit results\n	Recall audit standard requirements\, including minimum documentation for substantive analytic procedures\n	Design typical substantive analytical procedures\n	Identify quality control deficiencies in substantive analytic procedures
URL:https://sc.cpa/event/liaa41-27-analytical-procedures-comprehending-financial-statement-audit-fundamentals/
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:20260527T195310
CREATED:20260515T011617Z
LAST-MODIFIED:20260515T041040Z
UID:10005854-1799144400-1799150400@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\n	Describe 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\n	Explain how this phase of the engagement can easily unravel all good intentions as it relates to audit quality and profitability\n	Apply 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:20270105T130000
DTEND;TZID=America/Detroit:20270105T162000
DTSTAMP:20260527T195310
CREATED:20260515T011322Z
LAST-MODIFIED:20260515T041532Z
UID:10005837-1799154000-1799166000@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\n	Describe the foundation of ethical behavior\n	Analyze moral and ethical dilemmas faced in day-to-day situations\n	Explain important principles underlying ethical decision-making\n	Describe core principles underlying the AICPA’s Code of Professional Conduct that apply to both CPAs in public practice and industry\n	Explain 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:20270106T083000
DTEND;TZID=America/Detroit:20270106T101000
DTSTAMP:20260527T195310
CREATED:20260515T010521Z
LAST-MODIFIED:20260527T234609Z
UID:10005728-1799224200-1799230200@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:20270106T102000
DTEND;TZID=America/Detroit:20270106T120000
DTSTAMP:20260527T195310
CREATED:20260515T010522Z
LAST-MODIFIED:20260527T234609Z
UID:10005730-1799230800-1799236800@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:20270106T130000
DTEND;TZID=America/Detroit:20270106T144000
DTSTAMP:20260527T195310
CREATED:20260515T010419Z
LAST-MODIFIED:20260527T151009Z
UID:10005722-1799240400-1799246400@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\n Recognize the difference between preparation\, compilation\, & review engagements\n Identify 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:20270107T083000
DTEND;TZID=America/Detroit:20270107T101000
DTSTAMP:20260527T195310
CREATED:20260515T011118Z
LAST-MODIFIED:20260527T234211Z
UID:10005809-1799310600-1799316600@sc.cpa
SUMMARY:(LIAA46/27) How to Audit Cash
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/liaa46-27-how-to-audit-cash/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270107T102000
DTEND;TZID=America/Detroit:20270107T120000
DTSTAMP:20260527T195310
CREATED:20260515T005618Z
LAST-MODIFIED:20260527T234313Z
UID:10005640-1799317200-1799323200@sc.cpa
SUMMARY:(LIAA47/27) Introduction to Governmental Accounting (2026)
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/liaa47-27-introduction-to-governmental-accounting-2026/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270107T130000
DTEND;TZID=America/Detroit:20270107T144000
DTSTAMP:20260527T195310
CREATED:20260515T005817Z
LAST-MODIFIED:20260515T042420Z
UID:10005665-1799326800-1799332800@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\n	Explain the various types of fraud relevant to a financial statement audit\n	Recall the symptoms of fraud and how to identify risk of material misstatement due to fraud\n	List appropriate responses to identified fraud risk\n	Recognize 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:20270112T083000
DTEND;TZID=America/Detroit:20270112T101000
DTSTAMP:20260527T195310
CREATED:20260515T005812Z
LAST-MODIFIED:20260515T043013Z
UID:10005658-1799742600-1799748600@sc.cpa
SUMMARY:(LIET14/27) IRS Pub 4557: Protecting Taxpayer Data in Practice - 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. \nObjectives\n1.	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.
URL:https://sc.cpa/event/liet14-27-irs-pub-4557-protecting-taxpayer-data-in-practice-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Chris D. Jenkins%2C CAE":MAILTO:chris@sc.cpa
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270113T083000
DTEND;TZID=America/Detroit:20270113T101000
DTSTAMP:20260527T195310
CREATED:20260515T005519Z
LAST-MODIFIED:20260527T234413Z
UID:10005629-1799829000-1799835000@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:20270113T102000
DTEND;TZID=America/Detroit:20270113T134000
DTSTAMP:20260527T195310
CREATED:20260515T005611Z
LAST-MODIFIED:20260527T234413Z
UID:10005632-1799835600-1799847600@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:20270114T083000
DTEND;TZID=America/Detroit:20270114T092000
DTSTAMP:20260527T195310
CREATED:20260515T011312Z
LAST-MODIFIED:20260515T042223Z
UID:10005830-1799915400-1799918400@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:20270114T093000
DTEND;TZID=America/Detroit:20270114T111000
DTSTAMP:20260527T195310
CREATED:20260515T010823Z
LAST-MODIFIED:20260527T235017Z
UID:10005764-1799919000-1799925000@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:20270114T112000
DTEND;TZID=America/Detroit:20270114T130000
DTSTAMP:20260527T195310
CREATED:20260515T010725Z
LAST-MODIFIED:20260527T235013Z
UID:10005758-1799925600-1799931600@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:20270114T131000
DTEND;TZID=America/Detroit:20270114T145000
DTSTAMP:20260527T195310
CREATED:20260515T010126Z
LAST-MODIFIED:20260527T234511Z
UID:10005693-1799932200-1799938200@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\n Identify the necessary elements for a tax-free corporate formation under Sec 351.\n State when property encumbered by debt may create a gain for a contributing shareholder.\n Recognize the elements of reasonable compensation.\n Identify 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:20270119T083000
DTEND;TZID=America/Detroit:20270119T092000
DTSTAMP:20260527T195310
CREATED:20260515T010610Z
LAST-MODIFIED:20260527T234811Z
UID:10005745-1800347400-1800350400@sc.cpa
SUMMARY:(LIAA51/27) 2026/27 Single Audit Update
DESCRIPTION:Event Description\nStay current on significant developments affecting Single Audits with this focused update on recent regulatory and professional guidance. This course reviews the 2024 Uniform Guidance overhaul\, including the increase in the Single Audit threshold to $1 million and other changes impacting audit planning and execution.  \nThe course also examines Appendix B of the 2025 GAS/Single Audit Guide issued by the AICPA\, highlighting updates that affect audit efficiency and compliance considerations. In addition\, participants will receive updates on recent guidance issued through Office of Management and Budget (OMB) memoranda\, as well as reporting-related changes.  \nThis course is designed to help auditors understand how these developments affect Single Audit requirements and what to watch for as regulations continue to evolve.  \nObjectives\n\nRecognize the impact of the 2024 Uniform Guidance changes on Single Audits. \nIdentify changes in Appendix B of the AICPA GAS/Single Audit Guide affecting Single Audit engagements. \nRecall key changes introduced through recent OMB memoranda relevant to Single Audits.
URL:https://sc.cpa/event/liaa51-27-2026-27-single-audit-update/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270119T093000
DTEND;TZID=America/Detroit:20270119T111000
DTSTAMP:20260527T195310
CREATED:20260515T011125Z
LAST-MODIFIED:20260527T234212Z
UID:10005817-1800351000-1800357000@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:20270119T112000
DTEND;TZID=America/Detroit:20270119T123000
DTSTAMP:20260527T195310
CREATED:20260515T011622Z
LAST-MODIFIED:20260515T041045Z
UID:10005862-1800357600-1800361800@sc.cpa
SUMMARY:(LIMG05/27) Gaining a Competitive Advantage - Critical Skills for CFOs and Controllers
DESCRIPTION:Event Description\nThe role of finance leaders within an organization has changed considerably in more recent years. CFOs and controllers are constantly being asked to take on new tasks that involve the critical functions of the organization. This course will discuss how finance leaders can create value within their organizations in the current competitive market\, how the perception of value in the area of finance has changed\, the role of the finance function in cybersecurity\, and how finance leaders can help create a data-driven organization. \nObjectives\n– List the dimensions that may be used to measure organizational value – Compare and contrast balance sheet value\, investor value\, and societal value – Describe techniques a company may use to create a data driven organization – Describe why CPAs should be involved in cybersecurity functions – Identify the most common cybersecurity threats – Define ESG and responsible investing
URL:https://sc.cpa/event/limg05-27-gaining-a-competitive-advantage-critical-skills-for-cfos-and-controllers/
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:20270119T130000
DTEND;TZID=America/Detroit:20270119T135000
DTSTAMP:20260527T195310
CREATED:20260515T011012Z
LAST-MODIFIED:20260527T235011Z
UID:10005783-1800363600-1800366600@sc.cpa
SUMMARY:(LITX55/27) Understanding Partnership Taxation - PTE Elections\, 754 Elections\, & Selling a Partnership Interest
DESCRIPTION:Event Description\nPartnership tax law is always difficult. However\, when certain transactions come up\, not knowing how to handle them can be costly to clients and practitioners. In this course we discuss several of these types of situations. We will explore the tax impacts of a PTE election and how a 754 election affects the inside basis of partnership assets. We then examine those tricky look-through provisions on the sale of a partnership interest in order to properly calculate the tax implications on the sale of a partnership interest. \nObjectives\nIdentify when a pass-through entity can deduct state taxes it pays at the entity level. \nRecognize the tax implications of hot assets in the sale of a partnership interest. \nState the character of a gain on the sale of a partnership interest.
URL:https://sc.cpa/event/litx55-27-understanding-partnership-taxation-pte-elections-754-elections-selling-a-partnership-interest/
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:20270120T083000
DTEND;TZID=America/Detroit:20270120T092000
DTSTAMP:20260527T195310
CREATED:20260515T010531Z
LAST-MODIFIED:20260515T043329Z
UID:10005738-1800433800-1800436800@sc.cpa
SUMMARY:(LITE14/27) Client Data Handling Quick Audit
DESCRIPTION:Event Description\nQuickly assess how client data is collected\, stored\, shared\, and protected across your organization. This course provides a practical\, checklist-based audit to identify gaps\, reduce risk\, and strengthen data handling practices without overcomplicating the process. \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/lite14-27-client-data-handling-quick-audit/
CATEGORIES:Livestream
ORGANIZER;CN="Elliott T. Friedman":MAILTO:Elliott@etfriedman.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270120T093000
DTEND;TZID=America/Detroit:20270120T102000
DTSTAMP:20260527T195310
CREATED:20260515T011612Z
LAST-MODIFIED:20260515T042011Z
UID:10005845-1800437400-1800440400@sc.cpa
SUMMARY:(LITE10R/27) MFA + Password Manager Rollout Plan - Rebroadcast
DESCRIPTION:Event Description\nCreate a clear\, practical roadmap for implementing multi-factor authentication and password managers across your organization. This course outlines best practices\, common adoption challenges\, and rollout strategies to strengthen security while minimizing user resistance. \nObjectives\nApply one control improvement; reduce common attack/fraud risks; validate steps. Apply cybersecurity and data protection controls to reduce breach and fraud risk. Use AI and analytics responsibly with verification\, documentation\, and confidentiality safeguards.
URL:https://sc.cpa/event/lite10r-27-mfa-password-manager-rollout-plan-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Elliott T. Friedman":MAILTO:Elliott@etfriedman.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270126T083000
DTEND;TZID=America/Detroit:20270126T101000
DTSTAMP:20260527T195310
CREATED:20260515T005613Z
LAST-MODIFIED:20260515T042237Z
UID:10005637-1800952200-1800958200@sc.cpa
SUMMARY:(LIAA53/27) Reviewing Workpapers – Embracing Responsibilities for Quality Control
DESCRIPTION:Event Description\nAudit documentation provides the principal support for an auditor’s report. Therefore\, it is critical for workpaper reviewers to perform quality control procedures to ensure that technical\, professional\, and regulatory standards are met. In addition\, the workpaper review process should be used as a tool for professional development and promoting efficient audits. This module will provide the tips and tools for satisfying these important workpaper reviewer responsibilities. \nObjectives\n\n	Recall documentation as a means of audit quality\n	Explain critical responsibilities of a first-level reviewer\n	Identify common review notes at various phases of the audit
URL:https://sc.cpa/event/liaa53-27-reviewing-workpapers-embracing-responsibilities-for-quality-control/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
END:VCALENDAR