(LIET07/26) Building a Framework for Regulatory Ethics
2025-11-05 13:00 - 14:40 (America/Detroit) | SC
Event Description
Almost every CPA has heard of the AICPA Code of Professional Conduct. However, have you ever struggled to see how it applies to your professional life? The conceptual framework approach provides for the intersection between the Code of Professional Conduct and the everyday life of the CPA professional. Using case studies and discussion, this course will provide an overview of the AICPA Code of Professional Conduct, including the conceptual framework approach. Participants will also explore common licensing and CPE issues across state lines.
Objectives

Describe the format of the AICPA Code of Professional Conduct and who it applies to
List the steps of the AICPA Code of Professional Conduct Conceptual Framework Approach
Identify threats and safeguards using the Conceptual Framework Approach
Apply the Conceptual Framework Approach to a Case Study
Describe commonalties and differences among the states in their licensing of CPAs
Describe the steps involved in obtaining a reciprocal license in a new state

(LITE09/26) Unlock the Potential of AI Prompting
2025-11-12 12:00 - 12:50 | SC
Event Description
Dive into the world of AI with our comprehensive presentation designed for CPAs. Learn how to craft effective prompts to maximize AI interactions, tailor strategies to different AI models, and enhance communication and decision-making in financial analysis. Discover how to leverage AI for improved accuracy, relevance, and creativity in financial tasks, ensuring your firm stays ahead in the fast-evolving technological landscape.
Objectives
1. Understand Different AI Models and Their Needs: • Learn how to tailor prompts to specific AI models. • Recognize the importance of clear and logical communication with AI. 2. Master Human-like Communication with AI: • Develop skills to craft clear and well-structured prompts. • Enhance precision in language to improve AI responses. 3. Explore Complexity in Language Understanding: • Understand AI’s pattern recognition capabilities. • Manage unexpected interpretations and refine prompts iteratively. 4. Implement Continuous Learning and Feedback Loops: • Use ongoing feedback to refine AI responses. • Adapt AI outputs dynamically based on new data and corrected inputs. 5. Apply Contextual Prompts for Enhanced Relevance: • Provide clear context in prompts to guide AI responses. • Ensure AI outputs are relevant and applicable to specific financial scenarios.

(LITX34/26) South Carolina Tax Update
2025-11-13 08:30 - 12:00 | SC
Event Description
What changes have the legislature, Department of Revenue and the courts brought to us in South Carolina?
Designed For
Accountants who prepare South Carolina Tax Returns and/or render South Carolina tax advice to their clients
Objectives

Review 2025 legislation affecting SC taxpayers; Review rulings and information issued by the Department of Revenue
Review cases which affect SC taxpayers; Discuss how these developments affect our clients

Major Subjects

We will review current SC tax developments as a result of new legislation, Department of Revenue proclamations and court cases

(LITX35/26) State Tax Credits: Maximizing Savings for Clients
2025-11-13 13:00 - 16:30 | SC
Event Description
Are you leaving money on the table and not claiming all the South Carolina tax credits your clients are entitled to?

Designed For
Accountants who prepare South Carolina income tax returns (business or personal)
Objectives

What is a tax credit;
What tax credits are available in South Carolina
What forms need to be used for each available credit; Identifying common tax credits and becoming aware of less common tax credits in South Carolina.

Major Subjects

We will review the more than 50 tax credits available to South Carolina taxpayers

(SRTX1118/26) SC DOR Sales Tax Workshop
2025-11-18 10:00 - 12:30 | SC
Event Description
SC Department of Revenue offers members localized education. Click the course title to register for free on the SCDOR website!

(LRTX1118/26) SC DOR Sales Tax Workshop
2025-11-18 10:00 - 12:30 | SC

(LRTX1119/26) SC DOR Alcohol Beverage Licensing Workshop
2025-11-19 10:00 - 23:30 | SC
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!

(CN4110/26) Fall Fest Accounting Conference
2025-11-20 08:00 - 2025-11-21 16:50 | Columbia Metropolitan Convention Center, 1101 Lincoln St, Columbia, SC, United States
Event Description
Fall Fest, one of SCACPA’s 2 conferences, features sessions along 5 different tracks over 2 days. Tracks include Tax, Accounting & Auditing, Industry, Non-Profit, and Variety. Fall Fest is renowned for the largest in-person gathering of CPAs in the state. It also features the New CPA Oath Ceremony, the Educational Fund Scholarship Recognition Luncheon, prime networking opportunities, and a variety of exhibitors to solve your business needs.

Designed For

(LIET09/26) Behavioral Ethics: Recognizing and Weighing Influences and AI in Ethical Decision Making?
2025-11-25 08:30 - 10:10 | SC
Event Description
When it comes to ethical decision making, are you pausing long enough to consider what or who might be influencing your decisions? As AI continues to evolve so does its role and influence on our ethical decision making. This course is designed to raise awareness and provide tips and tools for recognizing and weighing the roles of influences and AI in your ethical decision making.
Designed For
CPAs, CFOs, accountants and other financial specialists, and any professional in a decision-making role.
Objectives

Identify influencers and understand the effect on ethical decision making
Understand the influence of AI on ethical decision making
Identify tips and tools to improve the ethical decision-making process

Major Subjects
Through engaging discussion and case studies, we will take a closer look at what and who influences our ethical decision making. Specifically, we will consider the influence of AI and its impact on ethical decision making and provide tips and tools to improve the process for ethical decision making.

(LIAA21/26) The Impact of Environmental, Social, and Governance (ESG) Related Matters on Financial Statements and Audits
2025-11-25 10:20 - 12:00 | SC
Event Description
Environmental, social, and governance (ESG) has become an area of increasing focus. ESG reporting includes a broad spectrum of quantitative and qualitative information. Interested parties seek to understand the effects of relevant ESG matters on an entity’s business strategy, cash flows, financial position, and financial performance. This course will focus on the impact of ESG-related matters on the fair preparation of financial statements and related disclosures, and the related financial statement audit considerations.
Designed For
Anyone responsible for preparing or attesting upon financial statements
Objectives

Recognize the increasing importance of environmental, social, and governance matters to financial statements and annual reports.
Recall audit risks and considerations in a financial statement audit related to these matters.

Major Subjects

Evolving guidance from the AICPA and other stand-setters related to environmental, social, and governance matters
Risks of material misstatement in financial statements and related disclosures emerging from environmental, social, and governance matters

(LIET10/26) Professional Ethical Considerations for CPAs
2025-11-25 13:00 - 14:40 | SC
Event Description
Every CPA must comply with a 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.
Objectives

Describe core principles underlying the any Code of Professional Conduct that apply to both CPAs in public practice and industry, whether designated by the AICPA, PCAOB, or an international body
Explain common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level

Major Subjects
Core principles of any Code of Professional Conduct applicable to all CPAs, including conflicts of interest, preparing and reporting information, competence, confidential information, and more • The importance of maintaining independence for CPAs in public practice, especially when also performing nonattest services for the attest client • Comparing and contrasting various ethical standards, including those promulgated by the AICPA, PCAOB, and international bodies

(LIOT06/26) Communications: Navigating the Complexities of Conflict
2025-11-25 14:50 - 16:30 | SC
Event Description
Managing through conflict is challenging and sometimes as a leader, managing your own response can be challenging. An immediate response can escalate the situation. It is important to be able to navigate complex situations and shift the mindset away from conflict and towards a collaborative discussion.
Designed For
Executives, managers and anyone who desires to improve their communications skills and how to better address conflict.
Objectives

Improved self-awareness of being in a conflict
Understanding how our response might drive the conflict
Identifying ways to shift from conflict to collaboration
Strategies used in complex situations for better outcomes

Major Subjects

Understanding the Roots of Conflict
Reframing Communication Styles
From Reaction to Strategy
Tools for Collaborative Communication
Analyzing Complex Scenarios

(LITX36/26) Federal Individual Income Tax Update - What the New Law Means for 2025
2025-12-02 08:30 - 12:00 | SC
Event Description

The One Big Beautiful Bill Act (OBBBA) brings sweeping changes that apply to the 2025 filing season, andthis 4-hour course delivers critical updates for individual filers. Designed as a practical and timely 1040update, it focuses on the new rules shaping 2025 tax returns, including rates, credits, deductions, and keyplanning strategies under the new law.
Whether you are preparing returns or guiding clients, this session provides condensed but comprehensiveinsight to help you apply OBBBA changes effectively for the 2025 filing year. This course is ideal forprofessionals who need an efficient and relevant update without missing essential changes.
Enrolled Agent Approved
Designed For
CPAs, EAs, and other tax professionals
Objectives
At the end of this course, you will be able to-

Prepare Form 1040 based on 2025 tax law changes
Identify updated tax rates, brackets, and standard deduction amounts
Apply revised rules for key credits, including the Child Tax Credit and EITC
Address changes to income inclusion and exclusions
Recognize updated rules for itemized deductions
Analyze changes to QBI and relevant individual tax provisions
Recommend year-end strategies aligned with the new law
Communicate legislative changes effectively to clients and teams

Major Subjects
Key provisions of the One Big Beautiful Bill Act (OBBBA)

Tax rate and bracket changes
Standard and itemized deduction updates
Credit revisions: Child Tax Credit, EITC, and others
Income phaseouts and thresholds
QBI considerations for individuals
Health-related and ACA tax updates
Year-end planning strategies for 2025

(LITX37/26) Federal Business Income Tax Update - What the New Law Means for 2025
2025-12-02 13:00 - 16:30 | SC
Event Description
The One Big Beautiful Bill Act (OBBBA) introduces sweeping business tax changes for the 2025 filing season.This 4-hour course delivers a focused, practical update on how the new law impacts corporations, partnerships,LLCs, and sole proprietorships. From rate structure changes to deduction limits and credit expansions, this sessionensures you’re equipped to apply the 2025 business provisions accurately and effectively.
Whether advising clients or preparing returns, this course offers a condensed but complete overview of OBBBA’simpact on business taxation. Learn how the latest law affects entity choice, planning opportunities, and complianceacross multiple business types, all with a clear focus on practical application for the current filing year.

Enrolled Agent Approved
Designed For
CPAs, EAs, and other tax professionals
Objectives
At the end of this course, you will be able to:?

Identify 2025 business tax law changes under OBBBA
Apply revised corporate and pass-through tax rates
Evaluate the new rules governing Section 199A deductions
Analyze updates to depreciation, expensing, and capitalization limits
Determine how new small business credits and incentives apply
Recognize payroll, fringe benefit, and employment tax changes
Integrate planning strategies to optimize business income reporting
Communicate legislative changes effectively to business clients and colleagues

Major Subjects
Major Topics:

Key business provisions of the One Big Beautiful Bill Act (OBBBA)
Corporate and pass-through rate and deduction updates
Section 199A and related entity-level implications
Depreciation and Section 179 expensing limits
Business credit expansions and phaseouts
Meals, entertainment, and fringe benefit revisions
Partnership and S corporation reporting changes
Payroll, FICA, and employment tax adjustments
Planning considerations for 2025 and beyond

(LITX38/26) The Gig Economy and Freelance Taxation
2025-12-03 08:30 - 10:10 | SC
Event Description
What is the Gig economy and who are independent contractors, and how are they taxed?

Enrolled Agent Approved
Designed For
CPAs who have clients that are independent contractors and companies that hire them
Objectives

Define the Gig economy and independent contractors and discuss how they are taxed and reported

Major Subjects

Define the Gig economy and how it is treated for tax purposes

(LRTX1203/26) SC DOR Employer Withholding Tax Workshop
2025-12-03 10:00 - 12:30 | SC

(LIAA22/26) 2025 Hot Topics A&A Update
2025-12-03 13:00 - 16:30 | SC
Event Description
Many accountants desire to have a quick overview of the most important changes in U.S. GAAP, as well as audit and other attest requirements. This course will provide an executive summary of the most critical information to have on your radar.
Designed For
Public and industry accountants at all levels interested in remaining current on professional, technical and relevant regulatory requirements
Objectives

Explain why new accounting standards were released, and the most significant impact on financial reporting
Recognize how to manage risk associated with audit and nonaudit services and changing professional, technical, regulatory, or ethical requirements

Major Subjects
Identify “hot topics” in accounting and financial reporting • Recent quality improvements to the SASs and SSARs • Other matters that should be on your radar • Recall “plain language” explanations of current and emerging U.S. GAAP requirements

(LIET11/26) Regulatory Ethics
2025-12-04 08:30 - 10:10 | SC
Event Description
This course covers ethical frameworks and rules regarding CPA practice and responsibilities. This course will meet the two-hour annual ethics requirement for SC CPAs.
Objectives

Explain the core principles and responsibilities outlined in the AICPA Code of Professional Conduct and applicable state regulations
Recognize common ethical challenges facing accounting professionals and evaluate appropriate responses based on regulatory guidance
Apply ethical decision-making frameworks to real-world scenarios while understanding the consequences of non-compliance with professional standards

(LITX39/26) Tax Considerations for Real Estate Investors
2025-12-04 10:20 - 12:00 | SC
Event Description
To understand tax issues facing real estate investors.

Enrolled Agent Approved
Designed For
Tax practitioners who have clients that invest in real estate
Objectives

To understand how real estate can be owned, how entities can be used to own real estate and key tax issues for real estate owners

Major Subjects

Types of ownership, entities, tax issues

(LIAA23/26) 2025 Annual Audit and Attest Update
2025-12-04 13:00 - 16:30 | SC
Event Description
This course focuses on explaining the theory behind major issues and trends, enabling professionals to understand the most important aspects of relevant professional standards related to audit and other attest services.
Designed For
Accountants at all levels interested in remaining current with professional requirements and managing risks in audit and attest services
Objectives

Recognize how to manage risk associated with audit and non audit services and changing professional, technical, regulatory, or ethical requirements
List practical examples of responding to on-going and emerging risks relevant to accounting and finance professionals

Major Subjects

Recent quality improvements to the SASs and SSARs
When to apply the latest attestation standards contained in SSAEs
Current fraud trends in today’s business environment, including cybersecurity risks
Other matters that should be on your radar, such as ethics interpretations and quality management trends

(LIAA24/26) Topic 842 - Implementing Leases Workshop
2025-12-09 08:30 - 12:00 | SC
Event Description
This updated course offers an in-depth look at the FASB leases standard (ASC 842), which requires organizations to recognize lease assets and liabilities on the balance sheet. This comprehensive course will cover recognition, measurement, presentation, and disclosure requirements, while also focusing on a critical area of change which is the proper identification of a lease using a principles-based approach. We will discuss implementation requirements from both the lessee and lessor accounting models.
In addition, we explore a variety of scenarios, including short-term leases, purchase options, variable lease payments, and re-measurement. This course offers practical journal entry examples and lessons learned from implementation, while exploring recently issued amendments to the lease accounting guidance.
Objectives
Upon completing this course, learners will be able to:

Recall the definition of a lease under ASC 842
Apply recognition and measurement requirements of ASC 842
Recognize the presentation and disclosure requirements of the new leases standard
Prepare journal entries necessary to account for leases as both a lessee and lessor

(LIAA25/26) 2025 EBP Update: Standards, Compliance, and Best Practices
2025-12-09 13:00 - 14:40 | SC
Event Description
A significant amount of information is electronically initiated, recorded, processed, or reported, and information to be used as audit evidence may be available only in electronic form. During this session we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan, and identify considerations for auditors when evaluating information to be used as audit evidence.
Objectives

Identify types of information obtained during employee benefit plan audits
Recognize what constitutes audit evidence in accordance with SAS 142, Audit Evidence
Determine if sufficient appropriate audit evidence has been obtained
Identify ways in which auditors might document the type, source, form, and procedures performed to information used as audit evidence

(LITX40/26) Tax Planning Based on Form 1040
2025-12-10 08:30 - 16:30 | SC
Event Description
The many changes made to the Internal Revenue Code have created numerous unique planning opportunities for individuals. Careful tax planners must weigh current rules with an eye toward the future. This course will assist the practitioner in charting alternatives and guiding clients through these complex tax times. Planning is a year-round process, and this course is loaded with ideas that can be used throughout the year to reduce taxes. Among the ideas discussed will be the Alternative Minimum Tax, charitable giving, tax-saving strategies for real estate owners and investors, and much more. Working systematically through Form 1040, the practitioner will be given many ideas on how to reduce taxes through planning.

Enrolled Agent Approved
Designed For
CPAs, EAs, attorneys, financial planners, insurance agents, and bankers
Objectives
At the end of this course, you will be able to:

Identify planning opportunities using current and expected 2025 tax law changes
Analyze Form 1040 line-by-line for areas of client savings and exposure
Apply AGI management strategies to optimize deductions and credits
Evaluate updated rules for Roth IRAs, retirement planning, and AMT exposure
Utilize HSAs and 529 plans under current and projected contribution limits
Recommend tax-efficient approaches for real estate and small business owners
Recognize key changes affecting charitable contributions and income shifting
Integrate estate and income tax strategies in light of updated exemption levels

Major Subjects
MAJOR TOPICS:

2025 tax reform and its effect on individual planning
Adjusted Gross Income: planning levers and phaseouts
Health Savings Accounts and Section 529 planning strategies
AMT strategies with updated exemption thresholds
Roth IRA conversions and retirement optimization
Charitable giving under new and existing tax rules
Tax planning for real estate investors and small business owners
Coordinating estate and income tax strategies
Shifting income to children and evaluating updated kiddie tax rules

(LRTX1210/26) SC DOR Alcohol Beverage Licensing Workshop
2025-12-10 10:00 - 23:30 | SC

(LIOT07/26) Leadership's Next Wave: Hiring and Retaining Talent
2025-12-11 13:00 - 14:40 | SC
Event Description
When you consider your workforce, what’s that next wave look like? Is it another wave for how people work best and who’s doing the work? With the uncertainties about your talent mix, leadership needs to be planning now for that next wave. Leaders need to create a framework to navigate change and transitions to keep everyone engaged, productive, and feeling valued.
Designed For
Executives, business owners, HR professionals, managers
Objectives

Understanding the current workforce environment and acknowledging the next wave.
Provide tools for leaders to navigate change and workforce transitions.
Develop a framework for leadership’s next wave of hiring and retaining talent.

Major Subjects
Will a panel of discussion leaders, we will explore the current environment for hiring and retaining talent and examine what the next wave will be for leadership. We will develop a framework that will enable leaders to plan ahead and be ready to navigate that next wave of workforce transitions to benefit your company and employees.

(LIOT05/26) Executive Presence
2025-12-12 08:30 - 09:40 | SC
Event Description
2025 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 implementable 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.
Executive presence is the key to commanding respect, inspiring teams, and driving success. This course equips you with the skills to lead with confidence, refine emotional intelligence, master leadership styles, and enhance public speaking. Unlock your full leadership potential and stand out in any room!
Objectives

Learn exactly what “executive presence” means
How our knowledge of executive presence helps us effectively lead our people
Hone emotional intelligence skills
Better leverage use of leadership styles
Increase public speaking and presentation skills
Learn information to better level the leadership landscape

(LIET12/26) Behavioral Ethics: Recognizing and Weighing Influences and AI in Ethical Decision Making?
2025-12-16 08:30 - 10:10 | SC
Event Description
When it comes to ethical decision making, are you pausing long enough to consider what or who might be influencing your decisions? As AI continues to evolve so does its role and influence on our ethical decision making. This course is designed to raise awareness and provide tips and tools for recognizing and weighing the roles of influences and AI in your ethical decision making.
Designed For
CPAs, CFOs, accountants and other financial specialists, and any professional in a decision-making role.
Objectives

Identify influencers and understand the effect on ethical decision making
Understand the influence of AI on ethical decision making
Identify tips and tools to improve the ethical decision-making process

Major Subjects

Exploration of key influences on ethical decision making
Examination of the role and impact of Artificial Intelligence (AI) on ethics
Case studies highlighting real-world ethical dilemmas
Group discussions to reflect on ethical influences and biases
Practical tips and tools to enhance ethical decision-making skills

(LITX41/26) Tax Talks With Bill: Year-End Tax Wrap-Up & 2026 Predictions
2025-12-16 12:00 - 12:50 | SC
Event Description
Year end tax planning issues.

Enrolled Agent Approved
Designed For
Tax practitioners
Objectives

To review key year end tax planning topics to share with clients

Major Subjects

Year end tax planning topics

(LITX42/26) Keeping Up With the Tax Code - 2nd Quarter Federal Tax Update for Businesses
2025-12-16 13:00 - 16:30 | SC
Event Description
Being a tax practitioner over the last few years has been tough! The tax landscape is constantly changing and this shows no signs of slowing down! Now more than ever, you need more than just new code sections hurled your way. You need to have a reliable way to stay on top of not only new tax legislation, but also know about areas of focus from the IRS, emerging topics, and current industry thinking on important issues. In our quarterly federal tax update series, we will be addressing not only new regulations, but also hard to navigate areas for practitioners. In December 2025, through discussion and easy to follow examples, we will help you to stay current and be ready to tackle the most pressing client questions throughout the year – not just at the end of the year!

Enrolled Agent Approved
Objectives

Identify new federal tax legislation and clarifications to existing laws
State areas of focus from the IRS
Recall difficult to navigate areas for tax practitioners
Recognize potential client questions about tax law updates and changes

(LITX43/26) Team Tax
2025-12-17 08:30 - 16:30 | SC
Event Description
A comprehensive 2025 Income Tax update, multiple topics, multiple speakers. Be incredibly prepared for tax season.

Enrolled Agent Approved
Objectives

Review key federal and South Carolina state income tax changes affecting individuals and businesses for the 2025 filing season
Discuss recent legislative, regulatory, and judicial developments impacting tax planning and compliance
Identify critical updates in areas such as partnerships, S corporations, retirement taxation, and estate and gift taxes
Apply practical strategies and planning techniques shared by expert presenters to real-world tax scenarios
Strengthen overall tax season readiness by integrating insights from multiple specialties within the tax profession
