BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.2//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:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270413T083000 DTEND;TZID=America/Detroit:20270413T092000 DTSTAMP:20260807T002123Z CREATED:20260807T002123Z LAST-MODIFIED:20260807T002123Z UID:10006691-1807605000-1807608000@sc.cpa SUMMARY:(LITE02R/27) AI Clinic: Drafting Client Emails with Safe Prompts - Updated 2027 DESCRIPTION:Event Description\nLearn how to use AI to draft clear\, professional client emails while protecting confidentiality and avoiding risk. This clinic walks through practical\, ready-to-use prompts that help you save time without sacrificing accuracy or tone. You’ll leave with examples you can confidently apply to everyday client communications. \nObjectives\nApply AI to a real workflow; verify results; document safe use. Design practical policies (WISP/AI) and implementation checklists for teams and vendors. Use AI and analytics responsibly with verification\, documentation\, and confidentiality safeguards. URL:https://sc.cpa/event/lite02r-27-ai-clinic-drafting-client-emails-with-safe-prompts-updated-2027/ CATEGORIES:Livestream ORGANIZER;CN="Liz Peuster%2C CAE":MAILTO:liz@sc.cpa END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270413T093000 DTEND;TZID=America/Detroit:20270413T102000 DTSTAMP:20260806T232515Z CREATED:20260806T232515Z LAST-MODIFIED:20260806T232515Z UID:10006606-1807608600-1807611600@sc.cpa SUMMARY:(LITE09R/27) AI Clinic: Policy-Compliant Use Cases for Firms - Updated 2027 DESCRIPTION:Event Description\nLearn how firms are using AI in practical\, policy-aligned ways that support efficiency without increasing risk. This clinic highlights real-world use cases that respect confidentiality\, professional standards\, and firm governance. You’ll leave with clear examples your organization can adapt confidently and responsibly. \nObjectives\nApply AI to a real workflow; verify results; document safe use. Strengthen incident response readiness and communication workflows. Design practical policies (WISP/AI) and implementation checklists for teams and vendors. URL:https://sc.cpa/event/lite09r-27-ai-clinic-policy-compliant-use-cases-for-firms-updated-2027/ CATEGORIES:Livestream ORGANIZER;CN="Liz Peuster%2C CAE":MAILTO:liz@sc.cpa END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270421T083000 DTEND;TZID=America/Detroit:20270421T101000 DTSTAMP:20260807T003620Z CREATED:20260807T003619Z LAST-MODIFIED:20260807T003620Z UID:10006712-1808296200-1808302200@sc.cpa SUMMARY:(LIAA20R2/27) Auditing Bits in BytesTM – Segment 5: Performing Meaningful Substantive Testing - Rebroadcast DESCRIPTION:Event Description\nThis series will provide valuable tips and techniques from an experienced auditor to successfully design and perform financial statement audits in “real-life” circumstances. Practical understanding of principles and standards can result in a high-quality\, insightful\, and profitable engagement. \nObjectives\n\nDescribe how to perform the substantive audit procedures comprising the detailed audit plan \nExplain common deficiencies in performing and documenting further audit procedures\, including both tests of details and substantive analytic procedures \nApply professional judgment and best practices for an effective and efficient audit URL:https://sc.cpa/event/liaa20r2-27-auditing-bits-in-bytestm-segment-5-performing-meaningful-substantive-testing-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270504T083000 DTEND;TZID=America/Detroit:20270504T115000 DTSTAMP:20260807T023630Z CREATED:20260807T023629Z LAST-MODIFIED:20260807T023630Z UID:10006951-1809419400-1809431400@sc.cpa SUMMARY:(LIAA64/27) All About Fraud - Examples\, Prevention and Auditing DESCRIPTION:Event Description\nFraud continues to make headlines\, underscoring the importance of understanding how fraud occurs\, how it can be prevented\, and how auditors are expected to respond. This course begins with an overview of common fraud schemes identified in the 2026 Report to the Nations issued by the Association of Certified Fraud Examiners\, along with key characteristics commonly observed among fraud perpetrators. \nThe course then explores practical approaches organizations use to prevent and detect fraud\, highlighting controls\, policies\, and cultural factors that can reduce fraud risk. Participants will also review recent fraud cases reported in the news to reinforce how these schemes manifest in real-world settings. \nThe course concludes with a discussion of the auditor’s responsibilities related to fraud under AU-C 240\, including an overview of proposed changes to the fraud standards and what they may mean for future audit engagements. \nObjectives\n\nRecognize common fraud schemes identified in the Report to the Nations. \nIdentify common characteristics and risk factors associated with fraud perpetrators. \nIdentify preventive measures organizations use to deter fraud. \nRecall key data points and trends from the 2026 Report to the Nations. \nIdentify the auditor’s responsibilities related to the consideration of fraud under AU-C 240. URL:https://sc.cpa/event/liaa64-27-all-about-fraud-examples-prevention-and-auditing/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270504T130000 DTEND;TZID=America/Detroit:20270504T135000 DTSTAMP:20260807T002728Z CREATED:20260807T002727Z LAST-MODIFIED:20260807T002728Z UID:10006702-1809435600-1809438600@sc.cpa SUMMARY:(LIMG07/27) Effective Governance for Nonprofit Success DESCRIPTION:Event Description\nEffective governance is the cornerstone of any nonprofit organization. This course delves into the foundational elements of nonprofit governance\, emphasizing fiduciary duties\, board responsibilities\, and best practices for board operations. Participants will explore key compliance requirements\, risk management strategies\, policy development\, and regulatory obligations. By the end of the session\, you’ll be equipped with practical tools and insights to confidently navigate the complexities of nonprofit governance. \nObjectives\n\nRecall the fiduciary duties of nonprofit board members and executive leadership \nIdentify the best practices for board operations \nRecall the regulatory and compliance requirements for a nonprofit organization URL:https://sc.cpa/event/limg07-27-effective-governance-for-nonprofit-success/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270504T145000 DTEND;TZID=America/Detroit:20270504T163000 DTSTAMP:20260807T014945Z CREATED:20260807T014944Z LAST-MODIFIED:20260807T014945Z UID:10006850-1809442200-1809448200@sc.cpa SUMMARY:(LIAA65/27) Introduction to Risk Assessment DESCRIPTION:Event Description\nEffective risk assessment is foundational to designing an appropriate audit response. This course introduces the audit risk model and provides an overview of the risk assessment procedures performed during engagements. \nParticipants will review the components of the audit risk model and examine common risk assessment procedures\, including inquiries\, analytical procedures\, and observation and inspection techniques. Emphasis is placed on understanding how risk assessment drives engagement planning and supports the deve lopment of appropriate audit responses. Designed for auditors seeking a structured introduction or refresher\, this course builds foundational knowledge necessary for effective engagement planning and execution. \nObjectives\n\nPerform risk assessment procedures during an engagement. \nRecall parts of the audit risk model. URL:https://sc.cpa/event/liaa65-27-introduction-to-risk-assessment/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270506T115000 DTEND;TZID=America/Detroit:20270506T124000 DTSTAMP:20260807T001020Z CREATED:20260807T001020Z LAST-MODIFIED:20260807T001020Z UID:10006674-1809604200-1809607200@sc.cpa SUMMARY:(LITX60/27) Lifecycle Financial Planning: Estate Planning - Form 706 Basics DESCRIPTION:Event Description\nThe estate tax return is very different from nearly every other IRS filing. It is filled with nuances and details that often elude the average practitioner. To make matters worse\, clients who have to file a Form 706 are generally wealthy\, so errors can be costly. In this course\, we will discuss some basic tax strategy when filing Form 706. We will discuss deductions\, key elections\, and even delve into why a return may need to be filed even if the deceased was below the lifetime exemption amount! \nObjectives\nIdentify who needs to file a Form 706 Estate Tax Return. \nState how to elect portability on Form 706. \nRecognize basic deductions available on Form 706. URL:https://sc.cpa/event/litx60-27-lifecycle-financial-planning-estate-planning-form-706-basics/ 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:20270511T083000 DTEND;TZID=America/Detroit:20270511T101000 DTSTAMP:20260807T014411Z CREATED:20260807T014410Z LAST-MODIFIED:20260807T014411Z UID:10006837-1810024200-1810030200@sc.cpa SUMMARY:(LIAA66/27) Advanced Audit Planning Concepts - Ensuring an Effective and Efficient Audit DESCRIPTION:Event Description\nThe biggest factors that lead to an effective and efficient financial statement audit are the properly identification\, evaluation\, and response to risk of material misstatement. Assessed risk of material misstatement leads to the generation of the nature\, timing and extent of further audit procedures. This module will focus on how to enhance engagement team brainstorming and discussions to leverage knowledge to create a high-quality and profitable audit approach. \nObjectives\n\nExplain engagement planning best practices for a high quality and profitable engagement. \nLink assessed risk of material misstatement to the detailed audit plan. \nDetermine the most appropriate nature\, timing and extent of audit procedures for maximum effectiveness and efficiency. URL:https://sc.cpa/event/liaa66-27-advanced-audit-planning-concepts-ensuring-an-effective-and-efficient-audit/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270511T102000 DTEND;TZID=America/Detroit:20270511T120000 DTSTAMP:20260807T015516Z CREATED:20260807T015515Z LAST-MODIFIED:20260807T015516Z UID:10006863-1810030800-1810036800@sc.cpa SUMMARY:(LIAA67/27) Auditing Bits in BytesTM – A Practical Break-Down of “Real World” Best Practices Applied in Highly Successful Audits: \nSegment 7: Identifying\, Ev DESCRIPTION:Event Description\nThis series will provide valuable tips and techniques from an experienced auditor to successfully design and perform financial statement audits in “real-life” circumstances. Practical understanding of principles and standards can result in a high-quality\, insightful\, and profitable engagement. \nObjectives\n\nDescribe how to properly satisfy the requirement to evaluate and communicate internal control matters noted during the course the financial statement audit. \nExplain critical audit matters to communicate with those charged with governance. \nApply considerations in properly categorizing internal control deficiencies as an inconsequential matter\, significant deficiency\, or material weakness. URL:https://sc.cpa/event/liaa67-27-auditing-bits-in-bytestm-a-practical-break-down-of-real-world-best-practices-applied-in-highly-successful-audits-segment-7-identifying-ev/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270511T145000 DTEND;TZID=America/Detroit:20270511T163000 DTSTAMP:20260806T235117Z CREATED:20260806T235117Z LAST-MODIFIED:20260806T235117Z UID:10006638-1810047000-1810053000@sc.cpa SUMMARY:(LIAA69/27) 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. \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. \nApply illustrative examples to explain how judgment can be appropriately applied in reliable financial reporting. URL:https://sc.cpa/event/liaa69-27-thinking-like-an-auditor-when-preparing-your-financial-statements/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270512T083000 DTEND;TZID=America/Detroit:20270512T115000 DTSTAMP:20260807T021611Z CREATED:20260807T021609Z LAST-MODIFIED:20260807T021611Z UID:10006909-1810110600-1810122600@sc.cpa SUMMARY:(LIAA70/27) 2026/27 Annual Update for Accountants & Auditors DESCRIPTION:Event Description\nThis comprehensive annual update brings together key accounting and auditing developments affecting accountants and auditors across industries. The course combines recent standard-setting activity issued by the Financial Accounting Standards Board with major audit and attestation updates from the AICPA\, providing a well-rounded view of changes impacting financial reporting and engagement performance. \nParticipants will begin with an overview of recently issued and upcoming Accounting Standards Updates (ASUs)\, including standards effective for December 31\, 2026 year-ends for public companies\, private entities\, and not-for-profit organizations. The course also highlights issued ASUs with future effective dates and provides high-level insight into recent exposure drafts to support implementation planning. \nThe course then shifts to auditing and attestation developments\, including the next phase of quality management with a focus on monitoring and remediation requirements. Participants will also review recent and proposed standards affecting audit\, attestation\, and consulting engagements\, including SSAE No. 24\, SSARS No. 26\, exposure drafts related to confirmations and fraud\, and SAS No. 149 addressing group audits. \nDesigned for preparers\, auditors\, and firm professionals\, this course helps participants understand how recent accounting and auditing changes intersect—and what to watch for as standards and expectations continue to evolve. \nObjectives\n\nRecall effective dates for recently issued accounting and auditing standards. \nRecognize the impact of recently issued ASUs on financial reporting. \nIdentify proposed changes to financial reporting included in recent FASB exposure drafts. \nRecognize the impact of recent AICPA standards and proposals on audit and attestation engagements. \nIdentify key quality management requirements related to monitoring and remediation. \nRecognize the impact of recent standards on group audits and attestation engagements. URL:https://sc.cpa/event/liaa70-27-2026-27-annual-update-for-accountants-auditors/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270512T130000 DTEND;TZID=America/Detroit:20270512T162000 DTSTAMP:20260807T022827Z CREATED:20260807T022826Z LAST-MODIFIED:20260807T022827Z UID:10006940-1810126800-1810138800@sc.cpa SUMMARY:(LIAA50R2/27) Common Yellow Book & Single Audit Deficiencies - Rebroadcast DESCRIPTION:Event Description\nYellow Book and Single Audit engagements are routinely selected for peer review and continue to be areas of heightened scrutiny by peer reviewers and federal oversight agencies. This course examines common deficiencies identified in GAGAS and Single Audit engagements\, with a focus on understanding why these issues arise and how they can be avoided. \nParticipants will review frequent deficiencies related to Yellow Book requirements issued by the U.S. Government Accountability Office\, including independence\, CPE\, and reporting considerations. The course also addresses common Single Audit deficiencies\, including internal controls over compliance\, compliance testing\, and major program determination. \nDesigned for auditors performing Yellow Book and Single Audit engagements\, this course helps participants recognize recurring problem areas and better understand the requirements that continue to drive peer review findings. \nObjectives\n\nIdentify common deficiencies identified in Yellow Book engagements. \nRecall independence requirements applicable under the Yellow Book. \nIdentify common deficiencies identified in Single Audit engagements. URL:https://sc.cpa/event/liaa50r2-27-common-yellow-book-single-audit-deficiencies-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270525T130000 DTEND;TZID=America/Detroit:20270525T144000 DTSTAMP:20260806T235821Z CREATED:20260806T235821Z LAST-MODIFIED:20260806T235821Z UID:10006646-1811250000-1811256000@sc.cpa SUMMARY:(LIAA73/27) Top Accounting\, Financial Reporting\, Operational\, and Other Challenges for Nonprofits DESCRIPTION:Event Description\nNonprofits operate in a unique environment compared to for profits. This course will describe the top accounting\, financial reporting\, operational\, compliance\, and other challenges that nonprofits face. This information will assist nonprofit management\, governance\, and their public accountants in helping the nonprofit achieve both short-term and long-term success. \nObjectives\n\nDescribe unique accounting and financial reporting considerations for nonprofits. \nIdentify special operational challenges that a nonprofit faces compared to for profit entities. \nList compliance requirements that nonprofits often are subject to as it relates to external financial reporting.\nExplain tips for better management and governance of nonprofit organizations. URL:https://sc.cpa/event/liaa73-27-top-accounting-financial-reporting-operational-and-other-challenges-for-nonprofits/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270603T102000 DTEND;TZID=America/Detroit:20270603T134000 DTSTAMP:20260807T003607Z CREATED:20260807T003607Z LAST-MODIFIED:20260807T003607Z UID:10006711-1812018000-1812030000@sc.cpa SUMMARY:(LIAA76/27) 2026/27 Annual Update for Governments and Not-for-Profits DESCRIPTION:Event Description\nThis comprehensive annual update brings together key accounting and auditing developments affecting governmental and not-for-profit organizations. The course integrates recent standard-setting activity\, emerging global frameworks\, and major compliance updates to provide a well-rounded view of changes impacting financial reporting and audit requirements. \nParticipants will begin with an overview of recent accounting developments affecting not-for-profit organizations\, including Accounting Standards Updates issued by the Financial Accounting Standards Board and an introduction to the International Non-Profit Accounting Standard (INPAS). Emphasis is placed on understanding the purpose of INPAS and how it compares conceptually to U.S. GAAP for not-for-profit entities. \nThe course then shifts to governmental accounting developments\, covering recent pronouncements issued by the Governmental Accounting Standards Board\, including GASB Statements No. 103\, 104\, and 105\, along with a high-level overview of active GASB exposure drafts and projects. Participants will gain insight into how these changes affect financial reporting\, disclosures\, and communication with governing bodies. \nFinally\, the course addresses recent developments affecting Single Audits\, including the 2024 Uniform Guidance overhaul\, updates to Appendix B of the AICPA GAS/Single Audit Guide\, and recent guidance issued through the Office of Management and Budget (OMB). Reporting changes related to SAM.gov are also discussed. Designed for auditors\, preparers\, and financial leaders working with governmental and not-for-profit entities\, this course helps participants understand how recent accounting and auditing changes intersect—and what to monitor as requirements continue to evolve. \nObjectives\n\nRecognize the impact of recent accounting standards affecting not-for-profit organizations. \nIdentify key elements and objectives of the International Non-Profit Accounting Standard (INPAS). \nRecall the impact of recent GASB pronouncements on governmental financial reporting. \nIdentify new and updated disclosure and reporting requirements affecting governmental entities. \nRecognize changes affecting Single Audits resulting from the 2024 Uniform Guidance and related guidance. \nRecall key developments from recent exposure drafts\, implementation guidance\, and regulatory updates affecting governments and not-for-profits. URL:https://sc.cpa/event/liaa76-27-2026-27-annual-update-for-governments-and-not-for-profits/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270603T135000 DTEND;TZID=America/Detroit:20270603T144000 DTSTAMP:20260807T021210Z CREATED:20260807T021210Z LAST-MODIFIED:20260807T021210Z UID:10006894-1812030600-1812033600@sc.cpa SUMMARY:(LIAA77/27) 2026/27 Not-for-Profit GAAP Update DESCRIPTION:Event Description\nStay current on the latest accounting developments affecting not-for-profit organizations with this timely GAAP update. This course reviews recently issued Financial Accounting Standards Board (FASB) Accounting Standards Updates (ASUs) impacting NFP financial reporting\, along with standard-setting projects currently in the FASB pipeline. \nThe course also introduces the International Non-Profit Accounting Standard (INPAS)—the first comprehensive global accounting framework designed specifically for non-profit organizations\, launched in October 2025. Participants will gain perspective on the purpose and structure of INPAS and how it compares conceptually to U.S. GAAP requirements for NFPs. \nThis course is designed to help practitioners\, financial leaders\, and auditors of not-for-profit organizations understand both current GAAP requirements and emerging global developments shaping the future of nonprofit financial reporting. \nObjectives\n\nRecognize the impact of recently issued FASB ASUs on not-for-profit organizations. \nIdentify key elements and objectives of the International Non-Profit Accounting Standard (INPAS). URL:https://sc.cpa/event/liaa77-27-2026-27-not-for-profit-gaap-update/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270608T083000 DTEND;TZID=America/Detroit:20270608T092000 DTSTAMP:20260807T020713Z CREATED:20260807T020713Z LAST-MODIFIED:20260807T020713Z UID:10006881-1812443400-1812446400@sc.cpa SUMMARY:(LIAA78/27) 2026/27 Yellow Book Update DESCRIPTION:Event Description\nStay current on key developments affecting governmental audits with this focused update on the 2024 revision of the Yellow Book. This course highlights significant changes related to quality management and updates affecting key audit matters\, with an emphasis on how these revisions impact audit planning and execution. \nThe course also addresses the GAO’s implementation delay and its implications for 2026 audit planning. Participants will gain context around recent leadership changes at the U.S. Government Accountability Office and what those transitions may signal for future guidance and oversight priorities. \nIn addition\, the course includes an overview of recent updates to the Green Book\, helping auditors understand changes to internal control guidance that may affect nonprofit and governmental entities\, including some Single Audit engagements. \nObjectives\n\nRecall the requirements related to quality management in the 2024 Yellow Book. \nIdentify changes to the effective date of the 2024 Yellow Book. \nRecognize recent changes to the Green Book. URL:https://sc.cpa/event/liaa78-27-2026-27-yellow-book-update/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270609T083000 DTEND;TZID=America/Detroit:20270609T092000 DTSTAMP:20260807T013417Z CREATED:20260807T013415Z LAST-MODIFIED:20260807T013417Z UID:10006810-1812529800-1812532800@sc.cpa SUMMARY:(LIET21/27) Behavioral Ethics: Ethics in Advisory and Consulting Engagements DESCRIPTION:Event Description\nNavigate the unique ethical challenges that arise in advisory and consulting work\, where judgment\, independence\, and client pressure often collide. This course examines real-world scenarios and behavioral risks to help professionals maintain objectivity\, uphold standards\, and deliver ethical\, defensible advice. \nObjectives\nApply an ethics decision framework to ambiguous scenarios. Identify common judgment traps and rationalizations. Strengthen professional skepticism\, communication\, and accountability in client and workplace decisions. URL:https://sc.cpa/event/liet21-27-behavioral-ethics-ethics-in-advisory-and-consulting-engagements/ 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:20270610T140000 DTEND;TZID=America/Detroit:20270610T154000 DTSTAMP:20260806T235014Z CREATED:20260806T235014Z LAST-MODIFIED:20260806T235014Z UID:10006637-1812636000-1812642000@sc.cpa SUMMARY:(LITE18/27) AI for CPAs: Practical Workflows + Guardrails DESCRIPTION:Event Description\nLearn how CPAs are using AI in everyday workflows while staying within professional and ethical boundaries. This session highlights practical use cases paired with clear guardrails to protect accuracy\, confidentiality\, and judgment. You’ll leave with actionable ideas you can apply immediately and responsibly in your role. \nObjectives\nApply AI to workflows; verify outputs; protect confidentiality; document use. Use AI and analytics responsibly with verification\, documentation\, and confidentiality safeguards. Apply cybersecurity and data protection controls to reduce breach and fraud risk. Design practical policies (WISP/AI) and implementation checklists for teams and vendors. Strengthen incident response readiness and communication workflows. URL:https://sc.cpa/event/lite18-27-ai-for-cpas-practical-workflows-guardrails/ CATEGORIES:Livestream ORGANIZER;CN="Liz Peuster%2C CAE":MAILTO:liz@sc.cpa END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270615T083000 DTEND;TZID=America/Detroit:20270615T101000 DTSTAMP:20260807T005914Z CREATED:20260807T005820Z LAST-MODIFIED:20260807T005914Z UID:10006754-1813048200-1813054200@sc.cpa SUMMARY:(LIAA30R2/27) Accounting Estimates\, Including Fair Value - Evaluating the Property of Areas With Uncertainity - Rebroadcast DESCRIPTION:Event Description\nAccounting estimates are an approximation of a monetary amount in the absence of a precise means of measurement. The risks of material misstatement for areas of estimation tend to be higher due to the dependence on future events and the intended actions of management. This module will discuss tips and techniques for gathering sufficient appropriate audit evidence to support conclusions related to accounting estimates. \nObjectives\n\nList typical areas of estimation and related audit risks. \nExplain how to link the assessed risk of material misstatement to a detailed audit plan. \nRecall the importance of challenging management’s assumptions when auditing estimates. \nDescribe fair value modeling techniques\, including for non-readily marketable investments. \nDescribe how to properly evaluate the sufficiency and appropriateness of audit evidence and resulting conclusions when there is accounting uncertainty. URL:https://sc.cpa/event/liaa30r2-27-accounting-estimates-including-fair-value-evaluating-the-property-of-areas-with-uncertainity-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270615T145000 DTEND;TZID=America/Detroit:20270615T154000 DTSTAMP:20260807T000125Z CREATED:20260807T000124Z LAST-MODIFIED:20260807T000125Z UID:10006653-1813071000-1813074000@sc.cpa SUMMARY:(LITE06R/27) AI Clinic: Creating Meeting Notes + Action Plans Safely - Updated 2027 DESCRIPTION:Event Description\nLearn how to use AI to generate clear meeting notes and actionable follow-ups without exposing sensitive information. This clinic focuses on safe prompting techniques that help capture decisions\, responsibilities\, and next steps accurately. You’ll gain practical examples to streamline post-meeting work while maintaining professional and ethical standards. URL:https://sc.cpa/event/lite06r-27-ai-clinic-creating-meeting-notes-action-plans-safely-updated-2027/ CATEGORIES:Livestream ORGANIZER;CN="Liz Peuster%2C CAE":MAILTO:liz@sc.cpa END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270616T102000 DTEND;TZID=America/Detroit:20270616T120000 DTSTAMP:20260806T235719Z CREATED:20260806T235718Z LAST-MODIFIED:20260806T235719Z UID:10006645-1813141200-1813147200@sc.cpa SUMMARY:(LIOT12R/27) Power Skills: Your Guide to Professionalism and Client Interactions - Rebroadcast DESCRIPTION:Event Description\nClient interactions and professionalism are at the core of what we do as accountants. However\, communication with clients is not always as straightforward as it may seem. Sometimes there will be difficult conversations and disagreements that can be tough to navigate. During this course\, we will discuss best practices when communicating with the client\, and also walk through complicated scenarios to practice what we learn. \nObjectives\n\nRecall best practices in professionalism during oral and written communication with clients URL:https://sc.cpa/event/liot12r-27-power-skills-your-guide-to-professionalism-and-client-interactions-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270617T083000 DTEND;TZID=America/Detroit:20270617T101000 DTSTAMP:20260807T010728Z CREATED:20260807T010727Z LAST-MODIFIED:20260807T010728Z UID:10006769-1813221000-1813227000@sc.cpa SUMMARY:(LITX09R/27) South Carolina Tax Update (Core) - Rebroadcast DESCRIPTION:Event Description\nStay current on the latest South Carolina tax law changes that impact individuals\, businesses\, and practitioners. This core update provides clear\, practical guidance on new legislation\, conformity issues\, and compliance considerations you need to advise clients with confidence. \nObjectives\nIdentify SC-specific issues; reduce common errors; apply SC considerations in practice. Use checklists and review steps to reduce errors in entity and individual workflows. Apply current federal and South Carolina guidance to common filing\, planning\, and compliance scenarios. Evaluate fact patterns to select treatment\, elections\, and documentation steps. Identify high-risk positions\, documentation requirements\, and audit triggers; strengthen workpaper support. URL:https://sc.cpa/event/litx09r-27-south-carolina-tax-update-core-rebroadcast/ 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:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T225414Z CREATED:20260806T225413Z LAST-MODIFIED:20260806T225414Z UID:10006552-1814356800-1814356800@sc.cpa SUMMARY:(SSAA249/27) Surgent's Preparation and Compilation Engagements Under the SSARS DESCRIPTION:Event Description\nBe the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements\, this course will provide you with a hands-on application for performing preparation and compilation engagements under AR-C Section 70 and 80\, respectively. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-24 and SSARS Nos. 26-27 by the ARSC. In addition to SSARS No. 26\, the entire suite of quality management standards is discussed.Most importantly\, you will be provided with practical examples and illustrations to help you effectively and efficiently perform those engagements\, including a detailed discussion of the reporting requirements under AR-C 80 related to compilation engagement. Lastly\, the course will review recent peer review feedback on these types of engagements\, highlighting areas where you can improve engagement quality. \nDesigned For\nAccounting practitioners and their staff performing and managing preparation and compilation engagement services \nObjectives\n\nUnderstand and apply relevant sections of SSARS No. 21\, Clarification and Recodification\n Be familiar with guidance impacting preparation and compilation engagements that is contained in SSARS Nos. 22\, 23\, 24\, 26\, and 27\n Be familiar with preparation and compilation work program examples\n Be aware of the most recent reports and other required communications\n Keep abreast of relevant ARSC agenda items and projects\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification SSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services SSARS No. 27\, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form\, specified line item\, pro forma\, and other engagement variations Complete illustrations of relevant engagement letters\, reporting\, and other required communications for preparation and compilation engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa249-27-surgents-preparation-and-compilation-engagements-under-the-ssars/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T225717Z CREATED:20260806T225716Z LAST-MODIFIED:20260806T225717Z UID:10006554-1814356800-1814356800@sc.cpa SUMMARY:(SSOT111/27) Surgent's Business Law Essentials for Practitioners and Controllers DESCRIPTION:Event Description\nThis course covers basic legal principles that every accountant should be familiar with to avoid common legal disputes and costly litigation. By analyzing business law issues from the standpoint and background of accountants and auditors\, this course will help you develop an approach to client and practice issues with a sensitivity and appreciation for potential legal ramifications. \nDesigned For\nAll practitioners and controllers who want a better understanding of how the law can impact their practice and their clients \nObjectives\n\nIdentify the most common legal issues arising in the business context\n State the general legal rules applicable to business situations\n Recognize the role that accountants can play in identifying and resolving legal problems\n Identify compliance aspects of different entity types\n\nMajor Subjects\nContract principles Partnerships and limited liability entities Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Intellectual property Real property law Bankruptcy basics Environmental Law Merger basics \nInstructions\nNone URL:https://sc.cpa/event/ssot111-27-surgents-business-law-essentials-for-practitioners-and-controllers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T225814Z CREATED:20260806T225814Z LAST-MODIFIED:20260806T225814Z UID:10006555-1814356800-1814356800@sc.cpa SUMMARY:(SSTX216/27) Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals DESCRIPTION:Event Description\nThe objective of this course is to train new staff accountants\, data processing employees\, paraprofessionals\, and bookkeepers to prepare a moderately complex federal individual income tax return (Form 1040). Over the years\, thousands of new staff have received practical\, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes\, making it essential for your new staff. \nDesigned For\nNew staff and paraprofessionals who prepare individual returns \nObjectives\n\nLearn complicated issues of filing status and dependency exemptions\n Learn about Schedules A\, B\, C\, D\, E\, and SE; Forms 8867\, 4797\, and 4562; passive rules and more\n Complete comprehensive problems related to Schedules A\, C\, and D; QBI\, 4797\, 6251\, and more\, all with filled-in forms\n Learn about IRA contributions\, self-employed retirement plans\, child-care credits\, and the adoption tax credit\n\nMajor Subjects\nUpdates related to HR 1\, One Big Beautiful Bill Act\, incorporated throughout the course Preparation of various Form 1040 individual tax returns and schedules; provided answers include filled-in forms; Coverage of Form 7203; Coverage of Section 199A qualified business income\, its calculation\, limitations\, and examples; Dividends and interest – Ordinary\, return of capital\, and capital gain distribution dividends; tax-exempt interest\, original issue discount\, etc.; Security transactions – From Form 1099-B to Form 8949 to Schedule D\, plus mutual fund sales and related basis issues; Self-employed person issues; Schedule C deductions including depreciation; Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains; A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms; Itemized deductions – A thorough understanding of what’s deductible and what’s not; Interest deductions – Limitations and timing problems; Charitable contributions substituting for taxes\, IRS says – No!; Retirement contributions and education credits and deductions; Tax computations – The Kiddie Tax\, AMT\, regular tax\, tax credits; Individual problems illustrated by form preparation for various items\, with numerous practice tips; Impact of recent legislation and forms changes on the 1040; \nInstructions\nNone URL:https://sc.cpa/event/sstx216-27-surgents-preparing-individual-tax-returns-for-new-staff-and-paraprofessionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T225922Z CREATED:20260806T225922Z LAST-MODIFIED:20260806T225922Z UID:10006557-1814356800-1814356800@sc.cpa SUMMARY:(SSTX189/27) Surgent's What Tax Practitioners Need to Know About Medicare DESCRIPTION:Event Description\nTax advisors often receive questions concerning all facets of Medicare. How does Medicare work? How do I apply? How much does it cost? Is Medicare optional or required? This program provides a basic introduction to the Medicare program and covers many of the areas of the Medicare program that clients are most interested in. If you\, or some of your clients\, have questions relating to Medicare\, this program is a must for you. \nDesigned For\nTax practitioners who currently advise or who anticipate advising clients with respect to Medicare enrollment and/or Medicare coverage issues \nObjectives\n\nUnderstand who is eligible for Medicare\n Determine whether an individual will have to pay a surtax for Medicare Part B and Part D coverage \n Ascertain whether private or spousal insurance options are preferable to Medicare \n\nMajor Subjects\nEligibility for Medicare How to apply for Medicare Introduction to Parts A\, B\, C\, and D of Medicare Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries Late enrollment penalties Medicare Advantage in lieu of original Medicare The Affordable Care Act’s impact on Medicare Legislative and regulatory developments \nInstructions\nNone URL:https://sc.cpa/event/sstx189-27-surgents-what-tax-practitioners-need-to-know-about-medicare/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230029Z CREATED:20260806T230029Z LAST-MODIFIED:20260806T230029Z UID:10006559-1814356800-1814356800@sc.cpa SUMMARY:(SSAA184/27) Surgent's Guide and Update to Compilations\, Reviews\, and Preparations DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course provides a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-27 by the AICPA’s Accounting and Review Services Committee (ARSC). The course also reviews recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARSs requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation\, preparation\, and review engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\n\nUnderstand and apply SSARS No. 21\, Clarification and Recodification\n Be familiar with changes related to the issuance of SSARS Nos. 22-27\n Be familiar with preparation\, compilation\, and review program examples\n Be aware of the most recent reports and other required communications\n\nMajor Subjects\nSSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 25\, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services SSARS No. 27\, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation\, compilation\, and review engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa184-27-surgents-guide-and-update-to-compilations-reviews-and-preparations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230125Z CREATED:20260806T230125Z LAST-MODIFIED:20260806T230125Z UID:10006560-1814356800-1814356800@sc.cpa SUMMARY:(SSAA154/27) Surgent's Accounting for Litigation and Legal Contingencies DESCRIPTION:Event Description\nThis course provides an overview of the accounting and financial reporting requirements with respect to litigation. This includes distinguishing between probable\, reasonably possible\, and remote litigation outcomes as well as how to evaluate\, recognize\, measure\, and disclose litigation-related contingencies. \nDesigned For\nProfessionals interested in Accounting for Litigation and Legal Contingencies \nObjectives\n\nDifferentiate between probable\, reasonably possible\, and remote litigation outcomes\n Identify when to accrue a liability for litigation-related contingencies under ASC 450-20\n Recognize the role of legal counsel in the litigation process\n Identify the appropriate financial statement disclosures for litigation-related contingencies\n\nMajor Subjects\nRecognition and measurement of legal contigencies Impact from new information Events after the date of the financial statements Recognized subsequent events \nInstructions\nNone URL:https://sc.cpa/event/ssaa154-27-surgents-accounting-for-litigation-and-legal-contingencies/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230300Z CREATED:20260806T230254Z LAST-MODIFIED:20260806T230300Z UID:10006561-1814356800-1814356800@sc.cpa SUMMARY:(SSTE121/27) Surgent's IT Systems and Data Management DESCRIPTION:Event Description\nExplore the critical intersections between information technology (IT) systems and data management through this specialized CPE course for accounting professionals. This session covers business resiliency and disaster recovery strategies\, change management processes\, and much more. Through interactive discussions and hands-on activities\, participants will learn how to enhance their organization’s IT framework while ensuring robust data collection and storage. Equip yourself to oversee IT systems with confidence and reinforce data integrity and system availability. \nDesigned For\nExperienced CPAs\, CITP designation holders and aspirants\, and accountants seeking a greater understanding of information systems and controls \nObjectives\n\nExplain internal control concepts within accounting information systems\, drawing on frameworks such as COSO and COBIT\, to ensure accuracy in financial reporting\, and protect against unauthorized access\n Describe the key components of IT architecture and cloud computing models and deployments\n Recognize the components and functions of enterprise resource planning (ERP) and accounting information systems and describe how these systems integrate and interact within an organization \n Summarize key considerations for business resiliency\, disaster recovery\, continuity plans\, system replication\, impact analysis\, and availability\n Explain the purpose of change management for internal hardware and software applications\, including the associated risks and necessary documentation\n Understand data management processes\, including data collection methods\, storage types (data warehouse\, data lake\, data mart)\, and the data life cycle\n Analyze and utilize data for financial and operational decision-making\, including examining relational databases for integrity\, integrating data from various sources\, and investigating business process models for improvements\n\nMajor Subjects\nKey components of IT architecture Cloud computing models and deployments Enterprise resource planning (ERP) systems Business resiliency and disaster recovery planning Business continuity plans Business impact analysis System availability measures Change management for hardware and software applications Risks and documentation in change management Testing environments and conversion approaches for new information systems Patch management and change control policies Data management processes and lifecycle Data collection methods and storage types Utilizing data for financial and operational decision-making Examining relational databases for integrity Investigating business process models for improvements \nInstructions\nNone URL:https://sc.cpa/event/sste121-27-surgents-it-systems-and-data-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230429Z CREATED:20260806T230428Z LAST-MODIFIED:20260806T230429Z UID:10006563-1814356800-1814356800@sc.cpa SUMMARY:(SSAA146/27) Surgent's Accounting for Guarantees DESCRIPTION:Event Description\nGuarantees are often included within certain purchase agreements\, sales agreements\, commercial agreements\, and many other types of agreements. This course provides an overview of the accounting\, reporting\, and disclosure requirements related to guarantees. The U.S. GAAP guidance related to guarantees is prescribed by ASC Topic 460. \nDesigned For\nCPAs in need of an overview of the accounting\, reporting\, and disclosure requirements related to guarantees. \nObjectives\n\nIdentify the primary types of guarantees\n Recognize the guarantees that are within the scope of ASC Topic 460\n Identify the recognition\, measurement\, and subsequent measurement requirements of guarantees\n Recognize key disclosure requirements for guarantees\n\nMajor Subjects\nOverview of the accounting related to guarantees Review of the reporting related to guarantees Examination of the disclosure requirements related to guarantees \nInstructions\nNone URL:https://sc.cpa/event/ssaa146-27-surgents-accounting-for-guarantees/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR