BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20240310T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20241103T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250812T102000 DTEND;TZID=America/Detroit:20250812T120000 DTSTAMP:20260405T160341 CREATED:20250331T210125Z LAST-MODIFIED:20250811T233509Z UID:10004400-1754994000-1755000000@sc.cpa SUMMARY:(LIAA06/26) Introduction to Governmental Accounting DESCRIPTION:Event Description\nGovernmental accounting is very unique. This course will introduce the financial reporting basics for governments\, including fund accounting and the modified accrual basis of accounting. Attendees will analyze the layouts of the fund financial statements as well as the government-wide financial statements. The course will also cover the concept of component units\, Management Discussion & Analysis (MD&A)\, and the Annual Comprehensive Financial Report. \nObjectives\n\nDescribe the unique accounting principles and transactions applicable to governmental entities. URL:https://sc.cpa/event/liaa06-26-introduction-to-governmental-accounting/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250807T145000 DTEND;TZID=America/Detroit:20250807T163000 DTSTAMP:20260405T160341 CREATED:20250331T205818Z LAST-MODIFIED:20250806T163506Z UID:10004371-1754578200-1754584200@sc.cpa SUMMARY:(LIAA05/26) FASB Update DESCRIPTION:Event Description\nFASB standards are constantly changing.  Practioners must keep up with those changes. \nDesigned For\nThe two hour session is appropriate for any CPA in industry who prepares or analyzes financial statements.  It is also appropriate for a practitioner in public practice who provides acconting or attest services for client financial statements. \nObjectives\n\nGaining an understanding of recently issued FASB standards and when they become effective \nGaining an understanding of in prices FASB standards including the purpose and when the standard might be issued\n\n. \nMajor Subjects\nWe will cover recently issued FASB standards that are now\, or soon to be\, effective.  We will also review the FASB’s work plan to understand what might be issued in the near future. URL:https://sc.cpa/event/liaa05-26-fasb-update/ CATEGORIES:Livestream ORGANIZER;CN="Bruce A. Nunnally":MAILTO:NunnallyDestin@gmail.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250807T102000 DTEND;TZID=America/Detroit:20250807T120000 DTSTAMP:20260405T160341 CREATED:20250331T205821Z LAST-MODIFIED:20250806T163505Z UID:10004373-1754562000-1754568000@sc.cpa SUMMARY:(LIAA04/26) Internal Control Deficiencies and Other Matters - Adding Value Through Required Auditor Communications DESCRIPTION:Event Description\nProfessional and regulatory audit standards require communication of internal control matters noted in a financial statement audit. This assists management and those charged with governance with satisfying responsibilities for designing\, implementing\, maintaining\, and monitoring internal controls. In addition\, in order to retain existing clients\, lower fee pressures and gain invaluable referral sources\, financial statement auditors must place a priority on being a value-added business advisor. This module will help the auditor with understanding how to improve required internal control communications to be more value-added from the perspective of the client. \nDesigned For\nProfessionals responsible for evaluating the design and implementation of internal control \nObjectives\nDiscuss what\, when\, and to whom to communicate identified deficiencies in internal control during the financial statement audit \n\nDescribe how to categorize the severity of identified deficiencies \n Explain how to draft written communications in a way that will increase the likelihood of corrective action \n Describe the importance of making value-added business advice to clients a priority \nExplain how to anticipate and prevent issues that could negatively impact clients \n\nMajor Subjects\n\nThe required communication of internal control matters noted on an audit  \nEvaluating the severity of identified deficiencies\, including consideration of qualitative considerations \nImportance of placing a priority on being a value-added business advisor URL:https://sc.cpa/event/liaa04-26-internal-control-deficiencies-and-other-matters-adding-value-through-required-auditor-communications/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250807T083000 DTEND;TZID=America/Detroit:20250807T094000 DTSTAMP:20260405T160341 CREATED:20250331T205408Z LAST-MODIFIED:20250806T202309Z UID:10004325-1754555400-1754559600@sc.cpa SUMMARY:(LIAA03/26) Fraud: Crossing the Line DESCRIPTION:Event Description\nWhen talking about occupational fraud and crossing the line\, did the perpetrator pause to weigh the risk versus reward? What type of fraud schemes are being employed by the perpetrator and what should a business do to better protect itself and its employees. \nDesigned For\nAccountants\, CFOs\, and anyone who has a leadership role with financial responsibilities for a business or provides business advisory services. \nObjectives\n\nUnderstanding of pressures and motivations behind a person crossing the line \nRaising fraud awareness \nIdentifying ways to reduce the fraud risk in the workplace \nProvide tips and tools to better protect your business and employees\n\nMajor Subjects\n\nDiscuss the reasoning behind occupational fraud \nIllustrate risks and rewards through fraud-related cases and videos \nExamine the impact of crossing ethical and legal boundaries \nExplore the challenges of protecting your business and employees URL:https://sc.cpa/event/liaa03-26-fraud-crossing-the-line/ 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:20250806T083000 DTEND;TZID=America/Detroit:20250806T120000 DTSTAMP:20260405T160341 CREATED:20250331T210319Z LAST-MODIFIED:20250805T163508Z UID:10004421-1754469000-1754481600@sc.cpa SUMMARY:(LIMG06/26) Building a Better Budget in a Time of Uncertainty DESCRIPTION:Event Description\nThrough a combination of theory and real-world examples\, we will explore how to build flexibility into our budget – so that it can inform and drive decision-making when we don’t quite know what is ahead. \nObjectives\n\nRecall the difference between a forecast and a budget \nIdentify the difference between top-down and bottom-up budgeting \nState the key elements of a flexible budgeting approach \nDefine key cost drivers \nState how behavioral biases may affect the budgeting process \nIdentify how headcount efficiency may be measured \nDefine scenario planning \nRecognize best practices and controls for managing budget changes URL:https://sc.cpa/event/limg06-26-building-a-better-budget-in-a-time-of-uncertainty/ 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:20250805T102000 DTEND;TZID=America/Detroit:20250805T120000 DTSTAMP:20260405T160341 CREATED:20250331T205318Z LAST-MODIFIED:20250804T193510Z UID:10004319-1754389200-1754395200@sc.cpa SUMMARY:(LITE03/26) Excel for Staff Level 1 - What You Never Learned DESCRIPTION:Event Description\nMost Staff Accountants learned Excel in college and many others learned Excel on their own\, however most users never learned the important productivity tips that help them build spreadsheets more efficiently. This course will teach new and experienced users how to leverage the many productivity tools built within Excel in order to build spreadsheets with maximum effectiveness. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. \nDesigned For\nAny Excel user that wants to learn the “real” basics of Excel that will increase their productivity. \nObjectives\n\nIdentify all the ways you can select cells and ranges  \nRecall ways to leverage custom number formats  \nRecognize the importance of proper worksheet structure \n\nMajor Subjects\n\nNavigating around worksheets  \nSelecting cells and ranges  \nHow to use custom number formatting  \nHow to leverage Views  \nHow to build better formulas with referenced variables and defined names  \nLearn to quickly format cells with Cell Styles  \nLearn proper worksheet structure URL:https://sc.cpa/event/lite03-26-excel-for-staff-level-1-what-you-never-learned/ CATEGORIES:Livestream ORGANIZER;CN="Bryan Smith":MAILTO:bsmith@datasmithpro.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250731T130000 DTEND;TZID=America/Detroit:20250731T163000 DTSTAMP:20260405T160341 CREATED:20250711T155004Z LAST-MODIFIED:20250730T183508Z UID:10005550-1753966800-1753979400@sc.cpa SUMMARY:(LITX64/26) What The Big Beautiful Bill Means for You and Your Clients: Breaking Down Key Tax Provisions DESCRIPTION:Event Description\nThe “Big Beautiful Bill” is the most significant tax law package since the TCJA\, and it’s now law. With dozens of TCJA provisions made permanent and plenty of new rules introduced\, this session is packed with critical content for tax professionals. You’ll walk away understanding what’s changed\, what’s new\, and what to prepare for across individual\, business\, and estate taxation. \nArt Werner breaks down key topics like bonus depreciation\, enhanced 199A deductions\, Trump accounts\, SALT cap changes\, estate planning\, charitable limits\, 1099-K thresholds\, and much more. He’ll also examine areas with future sunsets\, business incentives\, and international tax provisions that could impact clients at all income levels. \nEnrolled Agent Approved \nDesigned For\nCPAs\, EAs\, attorneys\, financial planners\, insurance agents\, and bankers \nObjectives\nAt the end of this course\, you will be able to: \n\nIdentify the major tax provisions included in The One Big Beautiful Bill Act \nAnalyze Changes to the Internal Revenue Code. \nDetermine how the bill affects individual tax planning strategies \nEvaluate the impact of the bill on pass-through business taxation \nAnalyze changes to corporate and international tax rules \nInterpret estate and gift tax modifications under the legislation \nRecognize changes to depreciation and expensing rules \nAssess the tax planning implications for clients affected by international provisions \nExplain the impact of the legislation on 529 plans and new Trump accounts\n\nMajor Subjects\n\nExtension of individual TCJA provisions \nExpansion of IRC Section 199A \nBonus depreciation and Section 179 updates \nChanges to the standard deduction and personal exemptions \nChild tax credit revisions \nBusiness interest deduction limits \nEstate and gift tax thresholds \nInternational tax changes and foreign surtax provisions \nCreation of Trump Accounts and expansion of 529 plans \n1099 reporting threshold changes and other administrative updates URL:https://sc.cpa/event/litx64-26-what-the-big-beautiful-bill-means-for-you-and-your-clients-breaking-down-key-tax-provisions/ CATEGORIES:Livestream ORGANIZER;CN="Arthur Werner%2C JD%2C MS (Taxation)":MAILTO:donna@werner-rocca.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250730T130000 DTEND;TZID=America/Detroit:20250730T153000 DTSTAMP:20260405T160341 CREATED:20250529T183509Z LAST-MODIFIED:20250729T163507Z UID:10005001-1753880400-1753889400@sc.cpa SUMMARY:(LIAA34/26) What's Going on at the FASB DESCRIPTION:Event Description\nThe course will start with the Accounting Standard Updates effective in 2025 for public entities\, private entities\, and nonprofits. We will also review year 2 implications of the leases standard including modification accounting. We will then switch our attention to the items coming down the pike\, including a look at the projects identified by the FASB’s Invitation to Comment: Agenda Consultation. \nObjectives\n\nIdentify the impact of ASUs that are effective in 2025 on financial reporting \nDescribe the impact of the lease modification on financial reporting \nIdentify FASB ASUs that will be effective after 2025 URL:https://sc.cpa/event/liaa34-26-whats-going-on-at-the-fasb/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250730T083000 DTEND;TZID=America/Detroit:20250730T120000 DTSTAMP:20260405T160341 CREATED:20250331T205716Z LAST-MODIFIED:20250729T163505Z UID:10004359-1753864200-1753876800@sc.cpa SUMMARY:(LIMG05/26) How To Be a Better CFO DESCRIPTION:Event Description\nGone are the days in which the CFO was just in charge of keeping the books. Today’s CFOs are involved in all parts of a company’s operations. Utilizing case studies\, research\, and discussion questions\, this course will explore how to look at topics such as picking out the best retirement plan\, managing remote employees\, strategic forecasting\, and managing the budgeting process through the lens of a CFO. \nObjectives\n\nState the elements of the CGMA Competency Framework \nList the different types of retirement plans and what companies they would appeal to \nIdentify recent trends in group health insurance plans \nRecognize key differences between bottom-up\, top-down\, and flexible forecasting \nList the different types of behavioral biases \nIdentify best practices for managing remote employees URL:https://sc.cpa/event/limg05-26-how-to-be-a-better-cfo/ 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:20250729T120000 DTEND;TZID=America/Detroit:20250729T125000 DTSTAMP:20260405T160341 CREATED:20250331T210011Z LAST-MODIFIED:20250728T163512Z UID:10004382-1753790400-1753793400@sc.cpa SUMMARY:(LITX07/26) Tax Talks with Bill: Sizzling Sales Tax Issues: What You Need to Know DESCRIPTION:Event Description\nFind out what is happening in South Carolina sales taxation \nDesigned For\nCPAs who prepare sales tax returns and/or advise clients on sales tax issues \nObjectives\n\nGive a better understanding of the sales tax scheme in South Carolina\n\nMajor Subjects\n\nWhat are taxable sales \nWhat retailers need to know about sales tax URL:https://sc.cpa/event/litx07-26-tax-talks-with-bill-july-sizzling-sales-tax-issues-what-you-need-to-know/ CATEGORIES:Livestream ORGANIZER;CN="J. William Strickland%2C CPA%2C MBA%2C JD":MAILTO:wstrickland@jwspa.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250725T083000 DTEND;TZID=America/Detroit:20250725T092000 DTSTAMP:20260405T160341 CREATED:20250331T233720Z LAST-MODIFIED:20250724T163508Z UID:10004803-1753432200-1753435200@sc.cpa SUMMARY:(LIOT01/26) Women in Leadership: Implementing Assertive Boundaries to Drive Career Growth DESCRIPTION:Event Description\n2025 Professional Development Program with Leadership SimplifiedRaise your bar of excellence by attending all or selected leadership development meetings. Provided virtually\, each session is high-impact and engaging. The program provides immediately implementatble leadership tools/techniques that carry 1 or 1.4 credit hours. Each session will start at 8:30am and end at either 9:20am or 9:45am depending upon the amount of credit hours offered. \nConfidence and clarity are essential for career advancement. This course empowers women leaders to strengthen communication\, set assertive boundaries\, and cultivate a presence of decisiveness—without over-apologizing or overcommitting. Learn to navigate workplace dynamics\, embrace authenticity\, and lead with impact while staying true to yourself. \nObjectives\n\nHow to strengthen dialog \nHow to increase the perception of decisiveness \nHow to quit apologizing\, as well as taking on too much stuff \nHow to effectively accept compliments and ignore slights \nHow to realize that you are not an island \nLearn the root cause of unconscious bias \nHow to work effectively in a culture while staying true to your authenticity URL:https://sc.cpa/event/liot01-26-women-in-leadership-implementing-assertive-boundaries-to-drive-career-growth/ CATEGORIES:Livestream ORGANIZER;CN="Doug Van Dyke%2C MBA%2C CSP":MAILTO:doug@leadershipsimplified.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250724T130000 DTEND;TZID=America/Detroit:20250724T144000 DTSTAMP:20260405T160341 CREATED:20250331T205534Z LAST-MODIFIED:20250723T163519Z UID:10004340-1753362000-1753368000@sc.cpa SUMMARY:(LITE02/26) Using ChatGPT with Excel DESCRIPTION:Event Description\nIn this innovative course\, participants will learn to combine the power of artificial intelligence with the functionality of Microsoft Excel. You will learn how to leverage ChatGPT\, OpenAI’s powerful language model\, to improve your Excel skills and decrease the time it takes to build spreadsheets. The course will include a quick introduction to ChatGPT but the majority of the time will be spent using ChatGPT to create an Excel spreadsheet. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. \nDesigned For\nThis course is designed for students\, professionals\, and enthusiasts seeking to leverage the potential of ChatGPT to enhance their Excel skills and productivity. \nObjectives\n\nIdentify opportunities to leverage ChatGPT to improve your Excel skills and productivity  \nUse ChatGPT with Excel formulas  \nRecall the best practices for using ChatGPT with Excel \n\nMajor Subjects\n\nIntroduction to ChatGPT and other?AI (Artificial Intelligence) language models  \nDiscussion of best practices for using ChatGPT with Excel  \nUse ChatGPT to create\, debug and explain formulas  \nUse ChatGPT to learn how to use Excel features  \nUse ChatGPT to automate repetitive tasks in Excel  \nUse ChatGPT to easily create macros URL:https://sc.cpa/event/lite02-26-using-chatgpt-with-excel/ CATEGORIES:Livestream ORGANIZER;CN="Bryan Smith":MAILTO:bsmith@datasmithpro.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250724T102000 DTEND;TZID=America/Detroit:20250724T120000 DTSTAMP:20260405T160341 CREATED:20250331T210006Z LAST-MODIFIED:20250723T202007Z UID:10004380-1753352400-1753358400@sc.cpa SUMMARY:(LITX06/26) The Essential Multistate Tax Update (NEXUS) DESCRIPTION:Event Description\nAnswer the question as to whether your client needs to file tax returns in South Carolina or another state. \nEnrolled Agent Approved \nDesigned For\nTax Preparers who file multi state tax returns for their clients \nObjectives\n\nUnderstand what Nexus is \nUnderstand the state of Pass through entity taxation\n\n  \nMajor Subjects\n\nWhat is Nexus? \nBackground of Nexus \nThe Wayfair case \nPass through entity taxation URL:https://sc.cpa/event/litx06-26-the-essential-multistate-tax-update-nexus/ CATEGORIES:Livestream ORGANIZER;CN="J. William Strickland%2C CPA%2C MBA%2C JD":MAILTO:wstrickland@jwspa.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250723T120000 DTEND;TZID=America/Detroit:20250723T125000 DTSTAMP:20260405T160341 CREATED:20250331T205207Z LAST-MODIFIED:20250722T163506Z UID:10004301-1753272000-1753275000@sc.cpa SUMMARY:(LIMG04/26) A History of Investing & a Look Ahead DESCRIPTION:Event Description\nYou hear it all the time. Financial products are becoming more complex. Diversification has changed. Our approach to investing has changed. What does all this mean? In this course\, we will explore how investment theory has changed over time from Markowitz to Factor Investing. Using examples and practical applications\, we will talk about how our modern notions of portfolio building have developed throughout history. \nObjectives\n\nIdentify the contributions of Harry Markowitz to Modern Portfolio Theory \nRecognize how the concept of diversification has changed over time \nDistinguish between the major factor investing models URL:https://sc.cpa/event/limg04-26-a-history-of-investing-a-look-ahead/ 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:20250722T130000 DTEND;TZID=America/Detroit:20250722T135000 DTSTAMP:20260405T160341 CREATED:20250331T205822Z LAST-MODIFIED:20250721T162009Z UID:10004374-1753189200-1753192200@sc.cpa SUMMARY:(LITX05/26) Tax Research Part 2 - Intermediate DESCRIPTION:Event Description\nAnswering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple\, plain language explanations and examples\, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources\, highlighting the difference between primary and secondary sources and describing the steps in the tax research process. \nEnrolled Agent Approved \nObjectives\n\nIllustrate the organization of the Internal Revenue Code\, the Treasury Regulations\, and Revenue Rulings \nIdentify the circumstances when a client may want to consider requesting a private letter ruling \nDifferentiate between primary and secondary pieces of authority \nIllustrate the steps to the tax research process and the parts of a tax research memorandum URL:https://sc.cpa/event/litx05-26-tax-research-part-2-intermediate/ 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:20250722T083000 DTEND;TZID=America/Detroit:20250722T120000 DTSTAMP:20260405T160341 CREATED:20250331T210407Z LAST-MODIFIED:20250721T162007Z UID:10004425-1753173000-1753185600@sc.cpa SUMMARY:(LIMG03/26) Using Data Analytics to Give You a Competitive Advantage - Data Types\, Data Inquiries\, and Data Integrity DESCRIPTION:Event Description\nThrough case studies and discussion\, this course will explore what data analytics and big data is\, how it is being used by companies\, and how it could be used in the future. Participants will be given scenarios in which to think about the data available\, and how it can be applied within specific company contexts. The focus of the course will be on how to approach big data\, so that participants can better utilize the data available to them in their current working lives. \nObjectives\n\nDifferentiate between data analytics and data mining \nList the different dimensions of data \nList the different types of data inquiries that one can make \nDescribe how to maintain data integrity in a corporate environment \nDescribe how data can be manipulated by end-users \nDefine the concept of data governance \nDescribe how companies may utilize data in the future URL:https://sc.cpa/event/limg03-26-using-data-analytics-to-give-you-a-competitive-advantage-data-types-data-inquiries-and-data-integrity/ 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:20250717T120000 DTEND;TZID=America/Detroit:20250717T125000 DTSTAMP:20260405T160341 CREATED:20250331T205316Z LAST-MODIFIED:20250716T162108Z UID:10004317-1752753600-1752756600@sc.cpa SUMMARY:(LITX04/26) Roth IRAs and The Path to Tax-Free Distributions DESCRIPTION:Event Description\nThere are multiple options for funding a Roth IRA. Each option is subject to a strict set of rules\, and breaking any of these rules could negate the tax benefits of the Roth IRA. When done right\, these funding options can help to create tax-free income for a Roth IRA owner and their beneficiaries. During this presentation\, Denise will demonstrate how to operate within the regulatory limitations for funding Roth IRAs\, thus avoiding excise taxes and penalties that apply to overfunding. \nDesigned For\nFinancial and Tax professionals \nObjectives\n\nHelp clients avoid costly Roth funding errors\n\nMajor Subjects\n\nRegular Roth IRA contributions and the applicable limitations \nThe backdoor Roth IRA contribution strategy. \nDirect Roth conversions \nThe special rules for indirect Roth conversions \nRollovers from employer plans to a Roth IRA \n529 to Roth IRA contributions \nIdentifying and correcting Roth IRA excess contributions \nTax reporting requirements for Roth funding URL:https://sc.cpa/event/litx04-26-roth-iras-and-the-path-to-tax-free-distributions/ CATEGORIES:Livestream ORGANIZER;CN="Denise Appleby%2C MJ%2C CISP%2C CRC%2C CRPS%2C":MAILTO:Denise@Applebyconsultinginc.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250716T130000 DTEND;TZID=America/Detroit:20250716T135000 DTSTAMP:20260405T160341 CREATED:20250331T205722Z LAST-MODIFIED:20250715T163509Z UID:10004364-1752670800-1752673800@sc.cpa SUMMARY:(LITX03/26) Tax Research Part 1 - Fundamentals DESCRIPTION:Event Description\nThe sheer number of sources of tax law can be overwhelming when you are first starting off as a practitioner. How do you differentiate between each one? What does each of them do? And what happens when there are conflicts between them? Through simple\, plain language explanations and examples\, this course gives the new practitioner an introduction to tax law. It talks about the types of primary authority and how they interact with each other. \nObjectives\n\nDescribe the different levels of authority in tax law \nDifferentiate between the different types of administrative authority in tax law \nIdentify the different courts that hear cases involving tax law URL:https://sc.cpa/event/litx03-26-tax-research-part-1-fundamentals/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250716T083000 DTEND;TZID=America/Detroit:20250716T120000 DTSTAMP:20260405T160341 CREATED:20250331T210117Z LAST-MODIFIED:20250715T215006Z UID:10004396-1752654600-1752667200@sc.cpa SUMMARY:(LIET02/26) A Culture of Regulatory Ethics Making Ethics a Competitive Advantage DESCRIPTION:Event Description\nIn a competitive market\, every company is looking for any way to differentiate themselves from their competition. While we often look to new markets and data for a competitive advantage\, ethics can be the factor that makes the biggest difference to customers\, employees\, and the public at large. Using surveys\, research\, case studies\, and examples\, this course will explore why the CPA credential and the AICPA Code of Professional Conduct is so different. We will discuss why CPAs are in a unique position of trust and how this can put their companies ahead. \nObjectives\n\nDescribe the relationship between financial success and ethics \nIdentify the characteristics that make the CPA credential unique compared to other financial designations \nCompare and contrast the AICPA Code of Professional Conduct to the ethics codes of other financial professionals \nState the steps in the AICPA Code of Professional Conduct Conceptual Framework Approach \nDescribe the key issues currently being addressed by the AICPA Professional Ethics Executive Committee \nState the key factors that influence employee behavior according to research \nIdentify the key factors of ethical communication that increase trust \nDescribe how the concept of ethical communication can be applied within the context of a difficult conversation URL:https://sc.cpa/event/liet02-26-a-culture-of-regulatory-ethics-making-ethics-a-competitive-advantage/ 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:20250715T120000 DTEND;TZID=America/Detroit:20250715T125000 DTSTAMP:20260405T160341 CREATED:20250331T205321Z LAST-MODIFIED:20250714T193505Z UID:10004321-1752580800-1752583800@sc.cpa SUMMARY:(LITX02/26) Keeping Up with the Tax Code - Required Minimum Distributions DESCRIPTION:Event Description\nWhether you are an experienced veteran or new to the industry\, one of the toughest parts of being a tax practitioner is keeping up with all of the changes in tax legislation. The Keeping Up the Code series takes a look at recent changes to tax law from a practitioner perspective. We don’t just hurl code sections at you without explanation. Using examples\, problems\, and plain explanations\, we explore a mix of new tax issues and areas of the code that tend to be misunderstood in a practical and straight-forward way. In this session\, we will explore Required Minimum Distribution rules\, as well as changes that have been made in light of SECURE 1\, SECURE 2\, and other recent IRS pronouncements. \nObjectives\n\nIdentify the correct age in which RMDs need to begin after recent tax legislation \nState differences between RMDs for IRAs and Qualified Plans \nRecognize how RMDs are treated for inherited IRAs URL:https://sc.cpa/event/litx02-26-keeping-up-with-the-tax-code-required-minimum-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:20250710T102000 DTEND;TZID=America/Detroit:20250710T120000 DTSTAMP:20260405T160341 CREATED:20250331T205704Z LAST-MODIFIED:20250709T162010Z UID:10004348-1752142800-1752148800@sc.cpa SUMMARY:(LIAA02/26) Governmental GAAP Update DESCRIPTION:Event Description\nThis course begins with a look at the GASB standards effective this year\, including GASB 100\, Accounting Changes and Error Corrections and GASB 101\, Compensated Absences. We’ll include practical application of the topics in the form of case studies. \nObjectives\n\nRecall the impact of GASB 100 and 101 on financial reporting for governments Recall the impact of standards effective in 2025 URL:https://sc.cpa/event/liaa02-26-governmental-gaap-update/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250709T145000 DTEND;TZID=America/Detroit:20250709T154000 DTSTAMP:20260405T160341 CREATED:20250331T210409Z LAST-MODIFIED:20250708T163510Z UID:10004427-1752072600-1752075600@sc.cpa SUMMARY:(LITX01/26) Lifecycle Financial Planning - Qualified Business Income Deduction DESCRIPTION:Event Description\nEven though it has been around several years\, many practitioners fail to take full advantage of the QBI deduction due to its complexity and many nuances. In this course\, we will discuss how to maximize the QBI deduction. We will get into the details of what QBI includes (and doesn’t include)\, which entity structures work best for the QBI deduction\, and what to do if we have negative QBI. While the QBI deduction is only one deduction on the tax return\, for small business owners\, it may be the largest and most important deduction that they can take! \nObjectives\n\nState which activities are eligible for a QBI deduction and any limitations \nIdentify planning techniques to increase the QBI deduction \nRecognize which entity types may increase an equity owner’s QBI deduction URL:https://sc.cpa/event/litx01-26-lifecycle-financial-planning-qualified-business-income-deduction/ 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:20250709T102000 DTEND;TZID=America/Detroit:20250709T120000 DTSTAMP:20260405T160341 CREATED:20250331T205710Z LAST-MODIFIED:20250708T232006Z UID:10004353-1752056400-1752062400@sc.cpa SUMMARY:(LIAA01/26) Thinking Like an Auditor When Preparing Your Financial Statements DESCRIPTION:Event Description\nExternal auditors understand concepts like materiality\, reasonableness\, and risk of material misstatement. This course will explain how to think like an auditor when preparing and fairly presenting your financial statements and related disclosures. \nDesigned For\nAnyone responsible for the preparation and fair presentation of financial statements \nObjectives\n\nDescribe important judgments made by the auditor in providing reasonable assurance about whether financial statements are materially misstated due to fraud or error  \nExplain how to apply subjectivity\, materiality and other critical aspects of professional judgment when preparing financial statements and related disclosures \n Apply illustrative examples to explain how judgment can be appropriately applied in reliable financial reporting\n\nMajor Subjects\n\nDetermining an appropriate sense of quantitative and qualitative materiality \n Identifying the critical components of the financial statements that matter most to financial statement users \n Evaluating where the financial statements are most likely to contain material fraud and error\, and ensuring adequate internal control and monitoring to mitigate those risks URL:https://sc.cpa/event/liaa01-26-thinking-like-an-auditor-when-preparing-your-financial-statements/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250708T130000 DTEND;TZID=America/Detroit:20250708T144000 DTSTAMP:20260405T160341 CREATED:20250401T011711Z LAST-MODIFIED:20250707T162010Z UID:10004977-1751979600-1751985600@sc.cpa SUMMARY:(LIET01/26) Yellow Book Ethics DESCRIPTION:Event Description\nThe Yellow Book outlines essential ethical principles for governmental auditors\, including serving the public interest\, maintaining integrity\, objectivity\, and professional behavior. This course provides a focused review of these key concepts and their practical application in governmental auditing. Participants will also explore the independence standards\, gaining insights on maintaining objectivity and avoiding conflicts of interest to ensure unbiased and professional audits. \nObjectives\n\nIdentify independence rules in Yellow Book \nRecognize the ethical principles in GAGAS URL:https://sc.cpa/event/liet01-26-government-ethics-theory-application-2025-2/ CATEGORIES:Livestream ORGANIZER;CN="Alexandria Romero":MAILTO:alex@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250702T102000 DTEND;TZID=America/Detroit:20250702T120000 DTSTAMP:20260405T160341 CREATED:20250331T205220Z LAST-MODIFIED:20250701T162157Z UID:10004308-1751451600-1751457600@sc.cpa SUMMARY:(LIMG02/26) The Risk Management Process & Insurance Fundamentals DESCRIPTION:Event Description\nWhether you are new to the risk management process or you are a seasoned pro\, it always comes back to the fundamentals. Just like any other industry\, insurance professionals have their own language. Through plain language and a commonsense approach\, this course explores the steps involved in the risk management process\, the elements of a good risk register\, as well what sections make up a standard insurance policy. Whether you are an insurance professional trying to brush up or you are simply trying to better understand the terms in your insurance policy\, this course provides a solid foundation for understanding risk management. \nObjectives\n\nRecall the three elements of a loss exposure \nIdentify the elements of a client’s risk register \nDistinguish between risk control and risk financing measures \nIndicate the different sections of an insurance policy URL:https://sc.cpa/event/limg02-26-the-risk-management-process-insurance-fundamentals/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250702T083000 DTEND;TZID=America/Detroit:20250702T101000 DTSTAMP:20260405T160341 CREATED:20250331T205218Z LAST-MODIFIED:20250701T235009Z UID:10004307-1751445000-1751451000@sc.cpa SUMMARY:(LIMG01/26) Improving Your Profits: Identifying Cost Cutting Opportunities DESCRIPTION:Event Description\nPart of one’s duty as a CPA working in industry is to safeguard the assets of the organization. Cost cutting is one way to preserve assets and maintain a company’s competitive position in the industry. However\, what keeps us from ridding our organizations of unnecessary costs? In this course\, we will look at the factors that prevent our companies from being as streamlined as they could be. By using statistics and survey data\, we will attempt to show how to better negotiate and navigate budgeting and contracting decisions. We will also discuss financial statement analysis techniques\, benchmarking\, and cash flow management in an effort to better cut costs and maintain the long-run viability of an organization. \nObjectives\n\nList behavioral biases that prevent companies from being streamlined \nIdentify techniques that may be used to make cost cutting a part of the company’s culture and business strategy \nDescribe techniques that may be used to discern whether or not additional headcount is necessary \nDemonstrate vertical and horizontal financial statement analysis \nList key considerations when benchmarking against competitors \nDescribe contracting and negotiation techniques \nDiscuss the business cycle and how cash flow management changes during each stage URL:https://sc.cpa/event/limg01-26-improving-your-profits-identifying-cost-cutting-opportunities/ 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:20250701T083000 DTEND;TZID=America/Detroit:20250701T120000 DTSTAMP:20260405T160341 CREATED:20250331T210408Z LAST-MODIFIED:20250630T203511Z UID:10004426-1751358600-1751371200@sc.cpa SUMMARY:(LITE01/26) AI for CPAs: How it Works and How to Apply It DESCRIPTION:Event Description\nDemystify the complex world of generative AI in this informative session designed specifically for CPAs. We’ll break down the nuts and bolts of how generative AI works\, making the technical aspects accessible and relevant. Equip yourself with the foundational knowledge to leverage AI in your practice or business. \nObjectives\n\nRecognize the nature of generative AI and how it can be applied in the world of CPAs \nRecall key concepts and terminology associated with this rapidly evolving technology URL:https://sc.cpa/event/lite01-26-ai-for-cpas-how-it-works-and-how-to-apply-it/ CATEGORIES:Livestream ORGANIZER;CN="John Higgins%2C CITP":MAILTO:john@higginsadvisoryllc.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T160341 CREATED:20250401T004906Z LAST-MODIFIED:20250401T044711Z UID:10004965-1751284800-1751284800@sc.cpa SUMMARY:(SSAA270/25) Surgent's Revenue Recognition - U.S. GAAP vs. IFRS DESCRIPTION:Event Description\nThis course provides an overview of the similarities and key differences between the revenue recognition standards issued by the FASB (ASC Topic 606) and the IASB (IFRS 15). While these standards are materially similar as the regulators worked jointly to issue the new converged standards\, there are notable differences that are good to understand. However\, this course is not intended to provide an exhaustive discussion of these differences. \nDesigned For\nAccounting professionals \nObjectives\nList the key steps in the revenue recognition model Recognize the applicable U.S. GAAP and IFRS standard with respect to revenue recognition Identify some of the key differences between ASC Topic 606 and IFRS 15 \nMajor Subjects\nKey principles of Revenue Recognition Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa270-25-surgents-revenue-recognition-u-s-gaap-vs-ifrs/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T160341 CREATED:20250401T004721Z LAST-MODIFIED:20250401T040107Z UID:10004964-1751284800-1751284800@sc.cpa SUMMARY:(SSAA204/25) Surgent's Proven Controls to Steer You Clear of Fraud DESCRIPTION:Event Description\nEvery organization in the world will fall victim to fraud. This course will cover the means and methods available to reduce the prevalence of fraud. We will also discuss the controls that victim organizations employ in order to seek improvements for our own organizations. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source – would-be fraudsters – and who wish to improve anti-fraud controls \nObjectives\nRecognize the prevalence of fraud Grasp the importance of an internal control environment Recognize potential signs of fraudulent behavior See that there are many layers involved in fraud defense Anticipate a new environment ripe for fraudulent claims and reports \nMajor Subjects\nThe price of fraud & ACFE’s Report to the Nations Deviant workplace behavior Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social\, environmental\, governance\, and equity/inclusion reports and audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa204-25-surgents-proven-controls-to-steer-you-clear-of-fraud/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T160341 CREATED:20250401T004714Z LAST-MODIFIED:20250401T050641Z UID:10004963-1751284800-1751284800@sc.cpa SUMMARY:(SSAA166/25) Surgent's Controllership Skills Update: Current Survival Skills DESCRIPTION:Event Description\nThe role of financial professionals has and continues to change in organizations. The stereotype of collecting and reporting data has been replaced by a broader vision\, which focuses on improving an organization’s results today and preparing it for the future. This brief program offers specific actions that can be implemented by financial personnel to expand their role through improving their organization. The actions and techniques provided build upon and improve activities that exist in many organizations (measuring\, budgeting\, hiring\, risk management\, etc.)\, as well as providing insights into capital allocation\, cash management\, valuation techniques\, variables that influence capacity levels\, M&A activity and actions to increase efficiency and innovation. Updated to include the impact of tax regulations\, additional examples of M&A\, alliances and strategic spin-offs/splits\, methods to improve efficiency from existing activities\, and current organizational changes employed to manage and accelerate growth. \nDesigned For\nPublic\, private and non-profit organizations and their members — CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\nProvide an overview of the expanded role of financial professionals Gain knowledge in a diverse range of activities Explore analytical valuation techniques that are useful over a board range of events Understand the potential value of improving existing practices and/or implementing missing ones Recognize immediate actions that can result in measurable benefits to an organization Identify specific areas for further exploration \nMajor Subjects\nChanging Role of Financial Professionals: Priorities Change in mission Valued-added actions Strategic Measurements: Common errors and guidelines for improvement Balanced scorecard Strategy development and implementation Budgeting basics and next steps Risk Management: Recent lessons\, including Black Swan events Defining Enterprise Risk Management (ERM) Implementation Developing a Financial Leadership Pipeline: Changing employment environment Retaining the right employees Compensation Hiring process Capital Projects: Types of projects Factors affecting capacity Valuation techniques Cash management M&A Activity: Current environment Controller’s role Strategic questions Sample transactions Due diligence Implementation Introducing Improvements/Innovation: Getting started Establishing an environment Potential first projects Organizational structure \nInstructions\nNone URL:https://sc.cpa/event/ssaa166-25-surgents-controllership-skills-update-current-survival-skills/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR