BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.2//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH 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:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261020T130000 DTEND;TZID=America/Detroit:20261020T144000 DTSTAMP:20260527T015223 CREATED:20260515T010420Z LAST-MODIFIED:20260527T041014Z UID:10005724-1792501200-1792507200@sc.cpa SUMMARY:(LIAA27/27) Introduction to Yellow Book DESCRIPTION:Event Description\nPerforming engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS)\, commonly referred to as the “Yellow Book\,” involves additional reporting\, ethics\, and performance requirements that go beyond those outlined in AICPA Generally Accepted Auditing Standards (GAAS). This course provides an overview of the guidance found in the Yellow Book and explores its relationship with the AICPA Code of Professional Conduct. \nParticipants will gain an understanding of the unique CPE requirements for GAGAS engagements and review the Yellow Book standards for financial statement audits\, with a focus on ethical principles and independence. This course is designed to equip professionals with the foundational knowledge needed to navigate the complexities of Yellow Book engagements effectively. \nObjectives\n\nRecognize the unique auditing requirements in the Yellow Book \nRecognize the independence requirements for Yellow Book engagements \nIdentify the CPE requirements for Yellow Book engagements \nRecall the reporting requirements of Yellow Book URL:https://sc.cpa/event/liaa27-27-introduction-to-yellow-book/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261020T145000 DTEND;TZID=America/Detroit:20261020T163000 DTSTAMP:20260527T015223 CREATED:20260515T005709Z LAST-MODIFIED:20260515T042246Z UID:10005647-1792507800-1792513800@sc.cpa SUMMARY:(LIAA28/27) What's Going on at the FASB (2026/27) DESCRIPTION:Event Description\nThis course provides an efficient update on recent and upcoming accounting standard-setting activity issued by the Financial Accounting Standards Board (FASB). The course focuses on Accounting Standards Updates (ASUs) effective for December 31\, 2026 year-ends for public companies\, private entities\, and not-for-profit organizations.Participants will also review issued ASUs with future effective dates\, along with high-level insights into recent exposure drafts. Emphasis is placed on understanding timing\, scope\, and areas of change that may affect financial reporting and implementation planning.Designed as a practical update for preparers\, auditors\, and financial professionals\, this course helps participants stay current on FASB activity and better anticipate the impact of evolving accounting standards. \nObjectives\n\n Recall effective dates for recently issued FASB standards.\n Recognize the impact of recently issued ASUs on financial reporting.\n Identify proposed changes to financial reporting included in recent FASB exposure drafts. URL:https://sc.cpa/event/liaa28-27-whats-going-on-at-the-fasb-2026-27/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261022T083000 DTEND;TZID=America/Detroit:20261022T101000 DTSTAMP:20260527T015223 CREATED:20260515T005708Z LAST-MODIFIED:20260527T041016Z UID:10005645-1792657800-1792663800@sc.cpa SUMMARY:(LIAA29/27) Auditing Revenue Recognition – Grasping the Higher Risks and Special Audit Considerations DESCRIPTION:Event Description\nRevenue recognition is presumed to be a significant risk requiring special audit consideration for financial statement auditing purposes. This module will provide tips and techniques for obtaining sufficient and appropriate audit evidence to support conclusions related to accounting for revenues obtained from contracts with customers. \nObjectives\n\nIdentify typical revenue recognition risks\, including the impact of applying the newest revenue recognition model of Topic 606 \nExplain how to link the assessed risk of material misstatement to a detailed audit plan for revenue recognized in a contract with a customer \nRecall special revenue recognition considerations\, such as contracts with financing elements\, multiple distinct performance obligations\, and more URL:https://sc.cpa/event/liaa29-27-auditing-revenue-recognition-grasping-the-higher-risks-and-special-audit-considerations/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261022T102000 DTEND;TZID=America/Detroit:20261022T134000 DTSTAMP:20260527T015223 CREATED:20260515T010915Z LAST-MODIFIED:20260515T041400Z UID:10005778-1792664400-1792676400@sc.cpa SUMMARY:(LIMG03/27) Critical "Soft" Skills for CFOs and Controllers DESCRIPTION:Event Description\nAccounting and finance managers and executives must demonstrate sound soft skills necessary for personal growth and organizational success. This course will provide insights into the most crtical personal skills critical for CFOs and Controllers – or those that want to be! \nObjectives\n * Distinguish the traits of a manager vs. a leader *Recognize how to best interact and communicate with others * LIst tips for hiring and developing millenials and beyond. *Recall change management best practices to lead enity initiatives URL:https://sc.cpa/event/limg03-27-critical-soft-skills-for-cfos-and-controllers/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261023T083000 DTEND;TZID=America/Detroit:20261023T092000 DTSTAMP:20260527T015223 CREATED:20260112T202713Z LAST-MODIFIED:20260116T150452Z UID:10005601-1792744200-1792747200@sc.cpa SUMMARY:(LIOT04/27) Success - A Roadmap to Ponder DESCRIPTION:Event Description\nSuccess is not one-size-fits-all—especially in a demanding profession like accounting. This session helps participants define “success” in a way that is deeply personal\, values based\, and sustainable. You’ll learn how to translate long-term vision into a clear\, practical roadmap; align your time and energy with what matters most; build momentum through consistent routines; and measure progress using the metrics that truly reflect growth. The session also explores how to anticipate common derailers and strengthen decision clarity during periods of uncertainty so you can stay focused\, confident\, and aligned with what you care about most. \nDesigned For\n•  CPAs\, firm leaders\, managers\, and rising professionals\n•  Anyone seeking greater clarity\, prioritization\, and alignment between career and personal purpose\n•  Leaders who want to support healthier\, values-driven team cultures \nObjectives\n•  Strengthening Decision Clarity During Uncertainty and Complexity\n•  Define “success” in a personal\, values based way that aligns with their long term aspirations.\n•  Translate long term vision into a practical roadmap\, using structured planning and milestones.\n•  Align time and energy to what matters most\, focusing on high impact activities.\n•  Build momentum through consistent routines that reinforce productivity and intentionality.\n•  Measure progress with meaningful metrics\, beyond traditional performance indicators.\n•  Anticipate success derailers\, including habits\, mindset traps\, and environmental factors.\n•  Strengthen decision clarity during uncertainty\, using tools to reduce noise and focus on guiding values. \nMajor Subjects\n•  Defining “Success” Through Personal Values\n•  Translating Long Term Vision into a Practical\, Actionable Roadmap\n•  Aligning Time\, Energy & Priorities With What Matters Most\n•  Building Sustainable Momentum Through Consistent Routines\n•  Measuring Progress Using Meaningful\, Values Based Metrics\n•  Anticipating Internal & External Success Derailers\n•  Strengthening Decision Clarity During Uncertainty and Complexity URL:https://sc.cpa/event/liot04-27-success-a-roadmap-to-ponder/ CATEGORIES:Livestream ORGANIZER;CN="Doug Van Dyke%2C MBA%2C CSP":MAILTO:doug@leadershipsimplified.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261028T083000 DTEND;TZID=America/Detroit:20261028T092000 DTSTAMP:20260527T015223 CREATED:20260515T010011Z LAST-MODIFIED:20260515T042458Z UID:10005683-1793176200-1793179200@sc.cpa SUMMARY:(LITX30/27) Lifecycle Financial Planning - Calculating Education Needs\, the FAFSA\, & Education Credits DESCRIPTION:Event Description\nAs the cost of higher education continues to climb\, paying for college has become a much bigger strain on the wallets of American families. For this reason\, a greater value has been placed on education planning. However\, knowing how financial aid and education credits fit together is a challenge for the practitioner. Perhaps an even bigger challenge may be quantifying the education need in the first place\, so that it can be incorporated into the financial plan. In this course\, we will address these emerging areas of financial planning and give you tips to successfully navigating the education planning puzzle! \nObjectives\n– State how to calculate the education needs of a client. – Identify how financial need is calculated on the FAFSA. – Recognize the differences between the different education tax credits. URL:https://sc.cpa/event/litx30-27-lifecycle-financial-planning-calculating-education-needs-the-fafsa-education-credits/ 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:20261028T093000 DTEND;TZID=America/Detroit:20261028T111000 DTSTAMP:20260527T015223 CREATED:20260515T011017Z LAST-MODIFIED:20260515T041236Z UID:10005791-1793179800-1793185800@sc.cpa SUMMARY:(LITX31/27) Lifecycle Financial Planning: Tax Planning - Depreciation DESCRIPTION:Event Description\nDepreciation can be a very large and important deduction for owners of rental properties and small businesses. It can allow these taxpayers to be cash flow positive while declaring significantly less taxable income. However\, this gets tricky. Are there elections we can make that may help us in later tax years? When does depreciation need to be recaptured? And when can missed depreciation deductions be made up? Using easy to follow examples and discussion\, we will explore these issues and many others\, so that we can get the best results possible for this unique group of clients! \nObjectives\n– Recognize the different accelerated depreciation methods available and when they can be used. – State how depreciation recapture differs under Sec 1245\, Sec 1250\, and Sec 291. – Identify different planning techniques available utilizing depreciation. URL:https://sc.cpa/event/litx31-27-lifecycle-financial-planning-tax-planning-depreciation/ 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:20261028T112000 DTEND;TZID=America/Detroit:20261028T130000 DTSTAMP:20260527T015223 CREATED:20260515T010008Z LAST-MODIFIED:20260515T042447Z UID:10005677-1793186400-1793192400@sc.cpa SUMMARY:(LIOT10/27) Critical Skills for CFOs & Controllers: Budgeting & Forecasting Strategies for Today’s World DESCRIPTION:Event Description\nThe budget and the forecast are two common tools used by controllers and CFOs across almost every industry. However\, are we really getting the most out of these tools? Or are we merely replicating whatever was done last year? In this course\, we will use examples and illustrations to demonstrate various budgeting and forecasting techniques. We will discuss traditional approaches\, as well as newer approaches such as flexible budgeting\, in an effort to show how companies can gain more value. \nObjectives\n– State the difference between a forecast and a budget – Identify the difference between top-down and bottom-up budgeting – Recognize the key elements of a flexible budgeting approach – Define a key forecast driver – State when it may be appropriate to make a forecast adjustment URL:https://sc.cpa/event/liot10-27-critical-skills-for-cfos-controllers-budgeting-forecasting-strategies-for-todays-world/ 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:20261028T131000 DTEND;TZID=America/Detroit:20261028T140000 DTSTAMP:20260527T015223 CREATED:20260515T005811Z LAST-MODIFIED:20260515T042926Z UID:10005656-1793193000-1793196000@sc.cpa SUMMARY:(LITX32/27) Lifecycle Financial Planning: Estate Planning - Form 1041 Basics DESCRIPTION:Event Description\nAfter the loss of a loved one\, nothing can be more stressful to the client than trying to deal with tax filings. As practitioners\, we can make the lives of clients dealing with these losses much easier if we can help them navigate these forms. In this course\, we will discuss some of the opportunities on Form 1041. We will discuss basic tax strategy\, elections that may be made\, as well as opportunities that may be available. By understanding these things\, you will be in a better position to give grieving clients the best advice possible during difficult times. \nObjectives\n-Identify who needs to file a Form 1041 Income Tax Return. -State common deductions and elections available for estates on Form 1041. -Recognize the key considerations when making a distribution to beneficiaries. URL:https://sc.cpa/event/litx32-27-lifecycle-financial-planning-estate-planning-form-1041-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:20261028T141000 DTEND;TZID=America/Detroit:20261028T150000 DTSTAMP:20260527T015223 CREATED:20260515T011112Z LAST-MODIFIED:20260515T041245Z UID:10005797-1793196600-1793199600@sc.cpa SUMMARY:(LITX33/27) Keeping Up with the Tax Code - Required Minimum Distributions DESCRIPTION:Event Description\nWhether you are an experienced veteran or new to the industry\, one of the toughest parts of being a tax practitioner is keeping up with all of the changes in tax legislation. The Keeping Up the Code series takes a look at recent changes to tax law from a practitioner perspective. We don’t just hurl code sections at you without explanation. Using examples\, problems\, and plain explanations\, we explore a mix of new tax issues and areas of the code that tend to be misunderstood in a practical and straight-forward way. In this session\, we will explore Required Minimum Distribution rules\, as well as changes that have been made in light of SECURE 1\, SECURE 2\, and other recent IRS pronouncements. \nObjectives\n-Identify the correct age in which RMDs need to begin after recent tax legislation -State differences between RMDs for IRAs and Qualified Plans -Recognize how RMDs are treated for inherited IRAs URL:https://sc.cpa/event/litx33-27-keeping-up-with-the-tax-code-required-minimum-distributions/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261029T083000 DTEND;TZID=America/Detroit:20261029T092000 DTSTAMP:20260527T015223 CREATED:20260515T005514Z LAST-MODIFIED:20260515T041353Z UID:10005623-1793262600-1793265600@sc.cpa SUMMARY:(LITX34/27) Keeping Up with the Tax Code - Virtual Currency DESCRIPTION:Event Description\nWhether you are an experienced veteran or new to the industry\, one of the toughest parts of being a tax practitioner is keeping up with all of the changes in tax legislation. The Keeping Up the Tax Code series takes a look at recent changes to tax law from a practitioner perspective. We don’t just hurl code sections at you without explanation. Using examples\, problems\, and plain explanations\, we explore a mix of new tax issues and areas of the code that tend to be misunderstood in a practical and straight-forward way. In this session\, we will explore the nuances of virtual currency and some lesser-known areas of compliance and reporting. \nObjectives\nState which virtual currency transactions result in gains and losses for the taxpayer? Recognize the difference in tax treatment between a hard fork and a soft fork? Identify the tax effects of charitable contributions of virtual currency. URL:https://sc.cpa/event/litx34-27-keeping-up-with-the-tax-code-virtual-currency/ 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:20261029T093000 DTEND;TZID=America/Detroit:20261029T125000 DTSTAMP:20260527T015223 CREATED:20260515T010311Z LAST-MODIFIED:20260515T042722Z UID:10005712-1793266200-1793278200@sc.cpa SUMMARY:(LIMG01R/27) How to Be a Better CFO - Rebroadcast DESCRIPTION:Event Description\nGone are the days in which the CFO was just in charge of keeping the books. Today’s CFOs are involved in all parts of a company’s operations. Utilizing case studies\, research\, and discussion questions\, this course will explore how to look at topics such as picking out the best retirement plan\, managing remote employees\, strategic forecasting\, and managing the budgeting process through the lens of a CFO. \nObjectives\n– State the elements of the CGMA Competency Framework – List the different types of retirement plans and what companies they would appeal to – Identify recent trends in group health insurance plans – Recognize key differences between bottom-up\, top-down\, and flexible forecasting – List the different types of behavioral biases – Identify best practices for managing remote employees URL:https://sc.cpa/event/limg01r-27-how-to-be-a-better-cfo-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261029T130000 DTEND;TZID=America/Detroit:20261029T135000 DTSTAMP:20260527T015223 CREATED:20260515T011120Z LAST-MODIFIED:20260515T042215Z UID:10005811-1793278800-1793281800@sc.cpa SUMMARY:(LITX35/27) Lifecycle Financial Planning: Tax Planning - Qualified Business Income Deduction DESCRIPTION:Event Description\nEven though it has been around several years\, many practitioners fail to take full advantage of the QBI deduction due to its complexity and many nuances. In this course\, we will discuss how to maximize the QBI deduction. We will get into the details of what QBI includes (and doesn’t include)\, which entity structures work best for the QBI deduction\, and what to do if we have negative QBI. While the QBI deduction is only one deduction on the tax return\, for small business owners\, it may be the largest and most important deduction that they can take! \nObjectives\n– State which activities are eligible for a QBI deduction and any limitations. – Identify planning techniques to increase the QBI deduction. – Recognize which entity types may increase an equity owner’s QBI deduction. URL:https://sc.cpa/event/litx35-27-lifecycle-financial-planning-tax-planning-qualified-business-income-deduction/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261030T083000 DTEND;TZID=America/Detroit:20261030T115000 DTSTAMP:20260527T015223 CREATED:20260515T005815Z LAST-MODIFIED:20260515T042415Z UID:10005663-1793349000-1793361000@sc.cpa SUMMARY:(LITE01R/27) Data Analytics Essentials for CPAs & Controllers- Rebroadcast DESCRIPTION:Event Description\nThrough case studies and discussion\, this course will explore what data analytics and big data is\, how it is being used by companies\, and how it could be used in the future. Participants will be given scenarios in which to think about the data available\, and how it can be applied within specific company contexts. The focus of the course will be on how to approach big data\, so that participants can better utilize the data available to them in their current working lives. \nObjectives\nDifferentiate between data analytics and data mining List the different types and dimensions of data List the different types of data inquiries that one can make State how to maintain data integrity in a corporate environment Recall how data can be manipulated by end-users Recognize the concept of data governance Recognize how companies may utilize data in the future Identify the role of AI in data analytics URL:https://sc.cpa/event/lite01r-27-data-analytics-essentials-for-cpas-controllers-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261103T083000 DTEND;TZID=America/Detroit:20261103T101000 DTSTAMP:20260527T015223 CREATED:20260515T011124Z LAST-MODIFIED:20260527T041020Z UID:10005816-1793694600-1793700600@sc.cpa SUMMARY:(LIAA01R/27) 2026/27 Governmental Auditing Update: Yellow Book & Uniform Guidance - Rebroadcast DESCRIPTION:Event Description\nThis comprehensive course provides a focused update on key auditing developments affecting GAGAS and Single Audit engagements. The course integrates recent changes to the Yellow Book issued by the U.S. Government Accountability Office with major updates to Uniform Guidance and related Single Audit requirements. \nParticipants will begin with an overview of significant revisions to the 2024 Yellow Book\, including changes related to quality management\, key audit matters\, and effective dates. The course also addresses the GAO’s implementation delay and its implications for audit planning\, along with recent updates to the Green Book that may affect internal control considerations for governmental entities and Single Audits. \nThe course then shifts to recent developments affecting Single Audits\, including the 2024 Uniform Guidance overhaul\, updates to Appendix B of the AICPA GAS/Single Audit Guide\, and guidance issued through the Office of Management and Budget (OMB). Reporting-related changes\, including the transition to SAM.gov-based reporting\, are also discussed. \nDesigned for auditors working with governmental and nonprofit entities receiving federal awards\, this course helps participants understand how recent auditing and compliance changes intersect—and what to monitor as expectations continue to evolve. \nObjectives\n\nRecall quality management requirements under the 2024 Yellow Book. \nIdentify changes to the effective date of the 2024 Yellow Book. \nRecognize recent updates to the Green Book affecting internal control considerations. \nRecognize the impact of the 2024 Uniform Guidance changes on Single Audits. \nIdentify changes in Appendix B of the AICPA GAS/Single Audit Guide affecting Single Audit engagements. \nRecall key changes introduced through recent OMB memoranda relevant to Single Audits. URL:https://sc.cpa/event/liaa01r-27-2026-27-governmental-auditing-update-yellow-book-uniform-guidance-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261103T102000 DTEND;TZID=America/Detroit:20261103T111000 DTSTAMP:20260527T015223 CREATED:20260515T010532Z LAST-MODIFIED:20260515T043336Z UID:10005739-1793701200-1793704200@sc.cpa SUMMARY:(LIAA13R/27) Internal Control Frameworks for Single Audit - Rebroadcast DESCRIPTION:Event Description\nThe Uniform Guidance identifies COSO and the Green Book as best practices for internal controls in governmental audits. This course provides a comprehensive review of the COSO framework\, including its 2013 update\, and explores its application to the Green Book. Attendees will learn to recall the five components and 17 principles of internal control\, understand the benefits of adopting internal control frameworks\, and recognize the rationale behind the COSO 2013 update and its impact on auditing practices. Additionally\, the course will cover how to leverage Part 6 of the Compliance Supplement to effectively document internal controls. \nObjectives\n\n Recall the five components and 17 principles of internal controls\n Identify the benefits of internal control frameworks\n Recognize the reasons for the COSO 2013 Update URL:https://sc.cpa/event/liaa13r-27-internal-control-frameworks-for-single-audit-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261103T112000 DTEND;TZID=America/Detroit:20261103T121000 DTSTAMP:20260527T015223 CREATED:20260515T011619Z LAST-MODIFIED:20260515T041042Z UID:10005858-1793704800-1793707800@sc.cpa SUMMARY:(LIOT11/27) Strategic Government Budgeting: Tools for Long-Term Sustainability DESCRIPTION:Event Description\nThis course equips participants with the tools and strategies needed to create sustainable\, long-term budgets that align with policy goals and ensure fiscal responsibility. Participants will explore key budgeting frameworks\, learn techniques for forecasting revenue and expenditures\, and analyze scenarios to mitigate financial risks. The course incorporates practical exercises and case studies to provide hands-on experience with scenario planning\, enhancing budget transparency and resilience. By the end of the session\, attendees will have the knowledge and confidence to design and implement budgets that support long-term governmental priorities and strengthen financial stability. \nObjectives\n\n Recall budgeting frameworks and tools to improve long-term budgeting\n Recognize how to create multi-year budgets that ensure fiscal responsibility and align with long-range policy goals\n Identify ways to forecast revenue\, plan expenditures\, and analyze scenarios to manage financial risks and uncertainties URL:https://sc.cpa/event/liot11-27-strategic-government-budgeting-tools-for-long-term-sustainability/ CATEGORIES:Livestream ORGANIZER;CN="Alexandria Romero":MAILTO:alex@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261103T130000 DTEND;TZID=America/Detroit:20261103T153000 DTSTAMP:20260527T015223 CREATED:20260515T010416Z LAST-MODIFIED:20260515T042730Z UID:10005718-1793710800-1793719800@sc.cpa SUMMARY:(LITX36/27) Tax Planning: Multi-State Nexus\, Apportionment\, and SALT Exposure DESCRIPTION:Event Description\nGain clarity around the growing risks and planning opportunities tied to multi-state business activity and SALT exposure. This course delivers practical guidance on nexus standards\, apportionment methods\, and proactive planning strategies to help manage compliance and reduce unexpected state tax liabilities. \nObjectives\nIdentify high-impact federal and South Carolina tax issues that affect planning and compliance decisions. Apply practical planning steps\, documentation practices\, and risk flags to typical client scenarios. Identify year-end planning actions that improve tax outcomes for businesses\, owners\, and key stakeholders. URL:https://sc.cpa/event/litx36-27-tax-planning-multi-state-nexus-apportionment-and-salt-exposure/ 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:20261104T083000 DTEND;TZID=America/Detroit:20261104T101000 DTSTAMP:20260527T015223 CREATED:20260515T010726Z LAST-MODIFIED:20260515T042825Z UID:10005759-1793781000-1793787000@sc.cpa SUMMARY:(LIAA30/27) Accounting Estimates\, Including Fair Value- Evaluating the Property of Areas With Uncertainity 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\n List typical areas of estimation and related audit risks\n Explain how to link the assessed risk of material misstatement to a detailed audit plan\n Recall the importance of challenging management’s assumptions when auditing estimates\n Describe fair value modeling techniques\, including for non-readily marketable investments\n Describe how to properly evaluate the sufficiency and appropriateness of audit evidence and resulting conclusions when there is accounting uncertainty URL:https://sc.cpa/event/liaa30-27-accounting-estimates-including-fair-value-evaluating-the-property-of-areas-with-uncertainity/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261104T102000 DTEND;TZID=America/Detroit:20261104T134000 DTSTAMP:20260527T015223 CREATED:20260515T005621Z LAST-MODIFIED:20260515T042241Z UID:10005642-1793787600-1793799600@sc.cpa SUMMARY:(LIMG04/27) Critical Technical Skills for CFOs and Controllers DESCRIPTION:Event Description\nAccounting and finance managers and executives must demonstrate sound technical and analytical necessary for personal growth and organizational success. This course will provide insights into the most critical technical and analytical skills needed by CFOs and Controllers – or those that want to be! \nObjectives\n* Recognize the benefits of taking a methodical approach to strategic and business planning. *Recall how to design useful key performance metrics. * List common methods for analyzing financial statements * Identify how to assist in Enterprise-Wide Risk Management. URL:https://sc.cpa/event/limg04-27-critical-technical-skills-for-cfos-and-controllers/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261104T135000 DTEND;TZID=America/Detroit:20261104T153000 DTSTAMP:20260527T015223 CREATED:20260515T010124Z LAST-MODIFIED:20260515T042617Z UID:10005690-1793800200-1793806200@sc.cpa SUMMARY:(LIAA31/27) The Audit Risk Model – Understanding Foundational Principles DESCRIPTION:Event Description\nFinancial statement auditors are engaged to provide reasonable assurance that financial statements are not materially misstated\, whether due to fraud or error. Professional standards require auditors to obtain sufficient and appropriate evidence to support that opinion. It is critical for effective and efficient auditors to have a clear understanding of all the important elements and concepts related to properly identifying\, evaluating\, and deciding how to respond to risk in a financial statement audit. \nObjectives\n\n Recall the basis for an audit\n Explain the auditor’s professional responsibilities\n Identify important audit concepts\, such as materiality\n Explain the foundational principles of the audit risk formula\n Recognize considerations when Identifying and assessing risk of material misstatement URL:https://sc.cpa/event/liaa31-27-the-audit-risk-model-understanding-foundational-principles/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261105T083000 DTEND;TZID=America/Detroit:20261105T101000 DTSTAMP:20260527T015223 CREATED:20260515T005619Z LAST-MODIFIED:20260526T205524Z UID:10005641-1793867400-1793873400@sc.cpa SUMMARY:(LIAA32/27) A Guide to Sampling - Part 2 DESCRIPTION:Event Description\nBuilding on Part 1\, this course will review the application of sampling in financial statement audits with a focus on sampling for tests of controls. We’ll also review the requirements for sampling in Single Audits with a focus on tests of controls and tests of compliance. \nObjectives\n\n Identify the proper application of AU-C 530 for internal controls\n Recall the requirements for sampling for Single Audits URL:https://sc.cpa/event/liaa32-27-a-guide-to-sampling-part-2/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261105T102000 DTEND;TZID=America/Detroit:20261105T120000 DTSTAMP:20260527T015223 CREATED:20260515T010310Z LAST-MODIFIED:20260515T042722Z UID:10005711-1793874000-1793880000@sc.cpa SUMMARY:(LIAA33/27) How to Audit Inventory DESCRIPTION:Event Description\nInventory observations are often a right of passage for audit staff. This course will cover the basics of auditing inventory\, including the related audit assertions\, risks\, & threats to inventory. During this course\, we will also highlight the various substantive auditing procedures that staff should perform\, and also walk through how to conduct a physical inventory observation. \nObjectives\n\n Recall the audit assertions applicable to inventory\n Recognize risks & threats related to the inventory balance\n Identify substantive auditing procedures that are used to obtain comfort over inventory URL:https://sc.cpa/event/liaa33-27-how-to-audit-inventory/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261105T130000 DTEND;TZID=America/Detroit:20261105T144000 DTSTAMP:20260527T015223 CREATED:20260515T005512Z LAST-MODIFIED:20260515T041341Z UID:10005619-1793883600-1793889600@sc.cpa SUMMARY:(LIOT12/27) Power Skills: Your Guide to Professionalism and Client Interactions 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\n Recall best practices in professionalism during oral and written communication with clients URL:https://sc.cpa/event/liot12-27-power-skills-your-guide-to-professionalism-and-client-interactions/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261105T145000 DTEND;TZID=America/Detroit:20261105T163000 DTSTAMP:20260527T015223 CREATED:20260515T005612Z LAST-MODIFIED:20260515T041517Z UID:10005634-1793890200-1793896200@sc.cpa SUMMARY:(LIOT13/27) Public Procurement Basics: Protecting the People's Money DESCRIPTION:Event Description\nProcurement is a critical component of successful government operations. While there are challenges in public procurement\, there are a number of guidelines and requirements that will help lead you to success. This course will offer guidance on how governments can meet complicated procurement needs and develop best practices that protect public and Federal funds. \nObjectives\n\n Identify the four pillars of public procurement\n Recall best practices in procurement\n Recall the Procurement Standards in the Uniform Guidance\n Identify the 2024 changes to the procurement standards URL:https://sc.cpa/event/liot13-27-public-procurement-basics-protecting-the-peoples-money/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261110T083000 DTEND;TZID=America/Detroit:20261110T101000 DTSTAMP:20260527T015223 CREATED:20260515T010009Z LAST-MODIFIED:20260515T042450Z UID:10005679-1794299400-1794305400@sc.cpa SUMMARY:(LIET08/27) SC Regulatory Ethics: Rules & Regulations (SC Statutes and Regulations) - Rebroadcast DESCRIPTION:Event Description\nThis course covers ethical frameworks and rules regarding CPA practice and responsibilities. This course will meet the two-hour annual ethics requirement for SC CPAs. \nObjectives\nExplain the core principles and responsibilities outlined in the AICPA Code of Professional Conduct and applicable state regulations.Recognize common ethical challenges facing accounting professionals and evaluate appropriate responses based on regulatory guidance.Apply ethical decision-making frameworks to real-world scenarios while understanding the consequences of non-compliance with professional standards. URL:https://sc.cpa/event/liet08-27-sc-regulatory-ethics-rules-regulations-sc-statutes-and-regulations-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Chris D. Jenkins%2C CAE":MAILTO:chris@sc.cpa END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261112T083000 DTEND;TZID=America/Detroit:20261112T101000 DTSTAMP:20260527T015223 CREATED:20260515T010016Z LAST-MODIFIED:20260515T042614Z UID:10005688-1794472200-1794478200@sc.cpa SUMMARY:(LIAA34/27) Yellow Book Update DESCRIPTION:Event Description\nThis course will cover the latest in independence\, quality control\, audit planning\, and more required by Government Auditing Standards (Yellow Book) \nObjectives\no List important requirements of Government Auditing Standardso Explain important areas of emphasis within the Yellow Book URL:https://sc.cpa/event/liaa34-27-yellow-book-update/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261112T102000 DTEND;TZID=America/Detroit:20261112T120000 DTSTAMP:20260527T015223 CREATED:20260515T010524Z LAST-MODIFIED:20260515T043315Z UID:10005735-1794478800-1794484800@sc.cpa SUMMARY:(LIAA35/27) Accounting and Reporting Long-Term Debt DESCRIPTION:Event Description\nDebt is typically a critical component of the financial statements\, impacting the economic decisions of financial statement users. This course will address common issues that may impact the proper presentation and disclosure of debt\, including debt covenant compliance and other issues that impact classification of the liability between current vs. noncurrent. \nObjectives\nDiscuss accounting implications for hybrid debt and equity instruments URL:https://sc.cpa/event/liaa35-27-accounting-and-reporting-long-term-debt/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261112T130000 DTEND;TZID=America/Detroit:20261112T144000 DTSTAMP:20260527T015223 CREATED:20260515T011221Z LAST-MODIFIED:20260515T043127Z UID:10005828-1794488400-1794494400@sc.cpa SUMMARY:(LIAA36/27) Auditing Bits in BytesTM – A Practical Break-Down of “Real World” Best Practices Applied in Highly Successful Audits: \nSegment 3: Evaluating the DESCRIPTION:Event Description\nThis series will provide valuable tips and techniques from an experienced auditor to successfully design and perform financial statement audits in “real-life” circumstances. Practical understanding of principles and standards can result in a high-quality\, insightful\, and profitable engagement. \nObjectives\n\n Describe the requirement to evaluate the design and implementation of internal control as part of the risk assessment process\n Explain the considerations when deciding whether it is necessary or desirable to test the operating effectiveness of internal controls to reduce assessed risk of material misstatement\n Apply best practices in understanding one of the most commonly misunderstood and misapplied aspects of the audit process URL:https://sc.cpa/event/liaa36-27-auditing-bits-in-bytestm-a-practical-break-down-of-real-world-best-practices-applied-in-highly-successful-audits-segment-3-evaluating-the/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261112T145000 DTEND;TZID=America/Detroit:20261112T163000 DTSTAMP:20260527T015223 CREATED:20260515T010422Z LAST-MODIFIED:20260515T043226Z UID:10005726-1794495000-1794501000@sc.cpa SUMMARY:(LIAA37/27) Leases Accounting under Topic 842 – Answers to FAQ After Implementation DESCRIPTION:Event Description\nLease accounting under FASB ASC 842 is now fully effective for all entities. Transitioning to new GAAP always leads to implementation issues and concerns. This course will answer the most common questions asked related to the latest lease accounting and financial reporting requirements after adoption and transition. \nObjectives\n\n List significant requirements of Topic 842 lease accounting and reporting\n Recall answers to FAQ related to lease accounting and reporting after adopiton URL:https://sc.cpa/event/liaa37-27-leases-accounting-under-topic-842-answers-to-faq-after-implementation/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT END:VCALENDAR