South Carolina Association of CPAs

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

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

Major Subjects

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

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

Enrolled Agent Approved
Objectives

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

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

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

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

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

Major Subjects

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

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

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

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

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

(LITX14/26) Understanding Partnership Taxation - Distributions, Basis and Contributions
2025-08-28 08:30 - 12:00
Event Description
Navigating the complexities of small business partnerships requires a keen understanding of the financial dynamics at play. Small business owners often blur the lines between personal and company finances, leading to frequent distributions from these partnerships. As advisors, it’s crucial for us to comprehend the tax implications of these distributions, distinguishing which ones are safe and which might pose a problem. In our comprehensive course, we delve into partnership basis calculation, a critical yet often confusing aspect of our practice. We explore the distinctions between inside basis, outside basis, and 704(b) basis, shedding light on this intricate topic through easy-to-follow examples and practice problems. Additionally, we will discuss the different types of distributions-cash, property, and hybrid-providing clarity on scenarios where a mix of both cash and property is involved. Lastly, we will examine the tax implications of initial contributions of property to a partnership, ensuring a well-rounded understanding of partnership dynamics.

Enrolled Agent Approved
Objectives

List the key rules of the thumb to remember when dealing with distributions
State the ordering rules for calculating a partner’s tax basis
Describe the key differences between liquidating and non-liquidating distributions
Determine any applicable tax gains and losses of cash and property distributions
State the ordering rules for hybrid distributions that involve both cash and property
Calculate Inside Basis, Outside Basis, and 704(b) Basis
Recognize the concept of Substantial Economic Effect
List the three requirements that need to be present for an allocation to be deemed to have Economic Effect
Calculate the reallocation of items of gains and loss under IRC 704(b) when a qualified income offset is present
Recognize the tax effects of transferring cash, property, and services to a partnership
Recall the tax effects of contributing assets to a partnership that are encumbered by debt

(LIAA35/26) Internal Controls Over Compliance vs Compliance - 2025
2025-08-27 13:00 - 13:50
Event Description
Accurately identifying and testing controls over compliance is critical, yet it remains a common deficiency highlighted in peer reviews. This course offers a comprehensive overview of internal controls over compliance, with a focus on their application to Single Audits. Participants will learn how to effectively align internal controls with specific compliance requirements. Additionally, we will address one of the most frequent findings in audits of governmental entities receiving federal grants: the misidentification of controls and the confusion between compliance and control processes. This course will help clarify the distinction, equipping you with the tools to enhance audit quality and ensure compliance effectiveness.
Objectives

Identify internal controls over compliance for a given compliance requirement
Recognize compliance requirements per the Compliance Supplement
Identify an audit procedure to test the operating effectiveness of a given control

(LITX13/26) Employee vs. Independent Contractor: The Tax Implications of Worker Classification
2025-08-27 10:20 - 12:00
Event Description
How do you determine who is an employee and who can be treated as an independent contractor?

Enrolled Agent Approved
Designed For
CPAs who advise clients about employment status
Objectives

Understand who can be classified as an employee and who can be classified as an independent contractor

Major Subjects

Define Employee and Independent Contractor

(LRTX0827/26) SC DOR Sales Tax Workshop
2025-08-27 10:00 - 12:30
Event Description
SC Department of Revenue offers members localized education. Click the course title to register for free on the SCDOR website!

(SRTX0827/26) SC DOR Sales Tax Workshop
2025-08-27 10:00 - 12:30

(LIOT02/26) Behavioral-Based Interviewing & OnBoarding
2025-08-22 08:30 - 09:20
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.
Make every interview count and set new hires up for success. This course teaches you how to ask the right questions, assess candidates based on behavior over rapport, and confidently control the interview process. Plus, learn to design an effective onboarding experience that boosts engagement and enhances employee retention.
Objectives

How much to talk during an interview
How to ask terrific interview questions
What interview questions to avoid
How to value behavior versus rapport during an interview
How to control and interview
How to best evaluate candidates after an interview
How to structure an effective onboarding process
What type of onboarding actions enhance employee retention

(LITX12/26) Nonprofit & Exempt Organizations: Tax Compliance Essentials
2025-08-21 13:00 - 14:40
Event Description
What you should know about preparing Forms 990

Enrolled Agent Approved
Designed For
CPAs who prepare Forms 990
Objectives

Understand the contents of Form 990 and key elements to pay particular attention to

Major Subjects

What are the various versions of Form 990 and whare are the keys for preparing a Form 990

(LRTX0821/26) SC DOR Alcohol Beverage Licensing Workshop
2025-08-21 10:00 - 23:30
Event Description
SCACPA & the SC Department of Revenue have partnered to offer members localized education. Click the course title to register for free on the SCDOR website!

(SRTX0821/26) SC DOR Alcohol Beverage Licensing Workshop
2025-08-21 10:00 - 23:30

(LIAA08/26) 2025 Hot Topics A&A Update
2025-08-21 08:30 - 12:00
Event Description
This course focuses on explaining the theory behind major issues and trends, enabling professionals to understand the most important aspects of relevant technical standards related to accounting and financial reporting.
Designed For
Public and industry accountants at all levels interested in remaining current on U.S. GAAP requirements
Objectives

Identify “hot topics” in accounting and financial reporting
Recall “plain language” explanations of current and emerging U.S. GAAP requirements
Explain why new accounting standards were released, and the most significant impact on financial reporting
List practical examples of responding to on-going and emerging risks relevant to accounting and finance professionals

Major Subjects

The latest FASB standard-setting activity, including significant projects on the horizon
Understanding the impact of current period changing accounting standards
How to appropriately address on-going or emerging accounting and reporting issues due to the current environment
Nonpublic entity alternatives within U.S. GAAP important to the current environment

(LITX11/26) Tax Talks with Bill: Back to School Tax Breaks - Education and Tax Savings
2025-08-20 12:00 - 12:50
Event Description
What to know about 529 plans

Enrolled Agent Approved
Designed For
CPAs who want a better understanding of 529 plans
Objectives

Understand what a 529 plan is and how to use it

Major Subjects

What is a 529 plan
How can you use it
Exit strategies

(LIET03/26) Independence Requirements for Auditors
2025-08-20 08:30 - 10:10
Event Description
CPAs in public practice are required to maintain independence. In this course, we will discuss concepts associated with independence and review the rules from the AICPA Code of Professional Conduct with a focus on their practical application. We will also review the recently issued ethics interpretations from the Professional Ethics Executive Committee (PEEC), which impact independence, and discuss practical methods of implementation.
Objectives
Upon completing this course, learners will be able to:

Identify types of controls
Recall information on control best practices

(LIAA07/26) Accounting for Equity Investments
2025-08-19 13:00 - 14:40
Event Description
Understanding the proper accounting for and reporting of investments can be challenging, especially given recent changes to U.S. GAAP. This course will provide critical considerations when evaluating the proper treatment of basic investments in other entities and other common investments for nonpublic entities in U.S. GAAP-basis financial statements, including consideration of recent changes in financial instrument accounting, reporting, and disclosure.
Designed For
Anyone responsible for preparing or attesting upon financial statements
Objectives

Recall the proper accounting for investments
Recognize special accounting considerations, such as equity method investments, alternative investments with net asset value, and more
Identify fair value presentation and disclosure requirements

Major Subjects

Identifying the three primary factors in determining proper accounting for investments other entities
Exploring the principles underlying equity method investment accounting
Explaining the practical expedient to account for qualifying alternative investments using net asset value
Describing the categorizations for initial recognition and subsequent measurement of equity investments under FASB 321
Discussing the key characteristics requiring consolidation of the investee
Discussing the foundational principles of fair value measurement and disclosure

(LITE04/26) Unlock the Potential of AI Prompting
2025-08-19 12:00 - 12:50
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.

(LITX10/26) Keeping Up with the Tax Code - Quarterly Federal Tax Update for Businesses
2025-08-13 13:00 - 16:30
Event Description
With constant shifts in the federal tax landscape, practitioners need more than just a list of new code sections—they need clarity, strategy, and context. This quarterly update dives into the latest tax law developments, including impactful provisions of the One Big Beautiful Bill Act (OBBBA), current IRS enforcement priorities, and emerging business tax topics. Using real-world examples and practical insight, we’ll equip you to confidently advise clients year-round—not just during crunch time.
Enrolled Agent Approved
Objectives
After attending this course, participants will be able to:

Identify recent federal tax law changes and IRS areas of focus impacting business clients.
Analyze key provisions of the One Big Beautiful Bill Act (OBBA) and their implications for business tax planning and compliance.
Apply updates and evolving guidance to real-world business scenarios using clear, actionable strategies.
Recognize common practitioner challenges and emerging issues in payroll, deductions, credits, and reporting.
Stay informed and responsive to client needs throughout the year with quarterly insights into regulatory and industry developments.

(LITX09/26) Understanding S-Corporation Taxation - Shareholder Basis, AAA & Retained Earnings
2025-08-13 08:30 - 09:50
Event Description
Even though they have been around for several years, the tax laws pertaining to S-Corporations remain some of the more difficult areas of the Internal Revenue Code. Given the rising popularity of S-Corporations, understanding how shareholder basis and the equity section of the balance sheet work together for tax purposes is imperative for nearly any tax practitioner. In this course, we will discuss this relationship. Using examples and illustrations, we will show how contributions, operating transactions, and distributions affect both shareholder basis as well as equity.
Enrolled Agent Approved
Objectives

Recognize the formula for calculating S-Corp Shareholder basis
Identify the items of income and deduction that are allocated to AAA, PTI, AE&P, and OAA
Calculate the tax effects of a distribution on shareholder basis and AAA

(LIAA06/26) Introduction to Governmental Accounting
2025-08-12 10:20 - 12:00
Event Description
Governmental 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.
Objectives

Describe the unique accounting principles and transactions applicable to governmental entities.

(LIAA05/26) FASB Update
2025-08-07 14:50 - 16:30
Event Description
FASB standards are constantly changing. Practioners must keep up with those changes.
Designed For
The 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.
Objectives

Gaining an understanding of recently issued FASB standards and when they become effective
Gaining an understanding of in prices FASB standards including the purpose and when the standard might be issued

.
Major Subjects
We 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.

(LIAA04/26) Internal Control Deficiencies and Other Matters - Adding Value Through Required Auditor Communications
2025-08-07 10:20 - 12:00
Event Description
Professional 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.
Designed For
Professionals responsible for evaluating the design and implementation of internal control
Objectives
Discuss what, when, and to whom to communicate identified deficiencies in internal control during the financial statement audit

Describe how to categorize the severity of identified deficiencies
Explain how to draft written communications in a way that will increase the likelihood of corrective action
Describe the importance of making value-added business advice to clients a priority
Explain how to anticipate and prevent issues that could negatively impact clients

Major Subjects

The required communication of internal control matters noted on an audit
Evaluating the severity of identified deficiencies, including consideration of qualitative considerations
Importance of placing a priority on being a value-added business advisor

(LIAA03/26) Fraud: Crossing the Line
2025-08-07 08:30 - 09:40
Event Description
When 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.
Designed For
Accountants, CFOs, and anyone who has a leadership role with financial responsibilities for a business or provides business advisory services.
Objectives

Understanding of pressures and motivations behind a person crossing the line
Raising fraud awareness
Identifying ways to reduce the fraud risk in the workplace
Provide tips and tools to better protect your business and employees

Major Subjects

Discuss the reasoning behind occupational fraud
Illustrate risks and rewards through fraud-related cases and videos
Examine the impact of crossing ethical and legal boundaries
Explore the challenges of protecting your business and employees

(LIMG06/26) Building a Better Budget in a Time of Uncertainty
2025-08-06 08:30 - 12:00
Event Description
Through 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.
Objectives

Recall the difference between a forecast and a budget
Identify the difference between top-down and bottom-up budgeting
State the key elements of a flexible budgeting approach
Define key cost drivers
State how behavioral biases may affect the budgeting process
Identify how headcount efficiency may be measured
Define scenario planning
Recognize best practices and controls for managing budget changes

(LITE03/26) Excel for Staff Level 1 - What You Never Learned
2025-08-05 10:20 - 12:00
Event Description
Most 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.
Designed For
Any Excel user that wants to learn the “real” basics of Excel that will increase their productivity.
Objectives

Identify all the ways you can select cells and ranges
Recall ways to leverage custom number formats
Recognize the importance of proper worksheet structure

Major Subjects

Navigating around worksheets
Selecting cells and ranges
How to use custom number formatting
How to leverage Views
How to build better formulas with referenced variables and defined names
Learn to quickly format cells with Cell Styles
Learn proper worksheet structure

(LITX64/26) What The Big Beautiful Bill Means for You and Your Clients: Breaking Down Key Tax Provisions
2025-07-31 13:00 - 16:30
Event Description
The “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.
Art 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.
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 the major tax provisions included in The One Big Beautiful Bill Act
Analyze Changes to the Internal Revenue Code.
Determine how the bill affects individual tax planning strategies
Evaluate the impact of the bill on pass-through business taxation
Analyze changes to corporate and international tax rules
Interpret estate and gift tax modifications under the legislation
Recognize changes to depreciation and expensing rules
Assess the tax planning implications for clients affected by international provisions
Explain the impact of the legislation on 529 plans and new Trump accounts

Major Subjects

Extension of individual TCJA provisions
Expansion of IRC Section 199A
Bonus depreciation and Section 179 updates
Changes to the standard deduction and personal exemptions
Child tax credit revisions
Business interest deduction limits
Estate and gift tax thresholds
International tax changes and foreign surtax provisions
Creation of Trump Accounts and expansion of 529 plans
1099 reporting threshold changes and other administrative updates

(LIAA34/26) What's Going on at the FASB
2025-07-30 13:00 - 15:30
Event Description
The 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.
Objectives

Identify the impact of ASUs that are effective in 2025 on financial reporting
Describe the impact of the lease modification on financial reporting
Identify FASB ASUs that will be effective after 2025
