South Carolina Association of CPAs

(LIAA28/27) What's Going on at the FASB (2026/27)
2026-10-20 14:50 - 16:30 (America/Detroit)
Event Description
This 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.
Objectives

Recall effective dates for recently issued FASB standards.
Recognize the impact of recently issued ASUs on financial reporting.
Identify proposed changes to financial reporting included in recent FASB exposure drafts.

(LIAA27/27) Introduction to Yellow Book
2026-10-20 13:00 - 14:40
Event Description
Performing 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.
Participants 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.
Objectives

Recognize the unique auditing requirements in the Yellow Book
Recognize the independence requirements for Yellow Book engagements
Identify the CPE requirements for Yellow Book engagements
Recall the reporting requirements of Yellow Book

(LIAA26/27) How to Audit Accounting Estimates
2026-10-20 10:20 - 12:00
Event Description
When auditing management’s accounting estimates, increased professional skepticism is necessary as there is always the potential for bias in areas of increased subjectivity & complexity. This course will demonstrate procedures to test the process used by management to develop estimates, as well as walk through common examples of accounting estimates that are included in the financial statements. It includes the updated requirements in SAS 143.
Objectives

Perform audit procedures to obtain comfort over the reasonableness of management’s estimates
Recall circumstances that require accounting estimates

(LIAA25/27) A Guide to Sampling - Part 1
2026-10-20 08:30 - 10:10
Event Description
Sampling is often identified as a common audit deficiency in peer review. This course will review when is sampling applicable and basics of planning a sample. We’ll then focus on the application of sampling in financial statement audits with a look at sampling for substantive procedures. We’ll look at the use of monetary unit sampling and tools that can be leveraged to reduce bias in sampling.
Objectives

Identify when a procedure requires sampling
Recall key elements of a sampling plan
Recognize proper application of AU-C 530 for tests of details
Perform MUS sampling

(LITX28/27) Lifecycle Financial Planning - Getting Money to Small Business Owners
2026-10-14 13:00 - 14:10
Event Description
Financial planning for a small business is inherently tied with the owner. When you plan for the future of the company, you are planning for the individual as well. Trying to get the owner additional cash from his/her company is a common issue faced by many advisors. However, it is important to realize that the form of that cash movement may result in very different tax implications. Using easy to understand examples and cases, this course will explore the common methods used to transfer cash from a small business to the owner him/herself. We will look at how the tax implications differ depending on entity type and the form of payment.
Objectives
Compare the basic tax implications of distributions from a C-Corporation, S-Corporation, and Partnership.
Calculate the tax implications of cash distributions and property distributions from S-Corporations and Partnerships.
Calculate tax basis for a partnership and an S-Corporation.
Identify the factors that establish reasonable compensation, reasonable rent, and reasonable loans between a closely-held entity and its owner.

(LITX27/27) Lifecycle Financial Planning - Qualified Retirement Plans
2026-10-14 10:20 - 12:00
Event Description
Having sufficient assets to live a comfortable and secure retirement is one of the concerns that many people face. This concern cannot be resolved without having a solid retirement plan. In this course, we will discuss the foundation of most people’s retirement planning – qualified plans. We will discuss the types of qualified plans, how they are taxed, and when they might be useful to clients. Through discussion and real-world examples, we will explore the basic RMD rules from qualified plans and when a distribution may qualify for a penalty exception.
Objectives
Recall key differences between qualified and non-qualified plans
Identify situations where it is better to use Roth Retirement Plans vs. Traditional Retirement Plans
Recognize key differences between SEPs and SIMPLE plans
Recall early distribution penalties & exceptions
Determine key considerations for setting up a retirement plan for a company

(LITX26/27) Tax Research & Documentation: Defensible Positions & Penalty Protection
2026-10-14 08:30 - 10:10
Event Description
Learn how to build and defend well-supported tax positions while minimizing exposure to penalties and preparer risk. This course focuses on effective tax research techniques and documentation practices that withstand scrutiny and support ethical, defensible client advice.
Objectives
High-value flagship course (expanded objectives below). Identify high-risk positions, documentation requirements, and audit triggers; strengthen workpaper support. Use checklists and review steps to reduce errors in entity and individual workflows. Evaluate fact patterns to select treatment, elections, and documentation steps. Evaluate fact patterns to select treatment, elections, and documentation steps.

(LIOT09/27) Retaining Talent in a Competitive Marketplace: Creating a Benefits Program Employees Care About
2026-10-13 08:30 - 11:50
Event Description
In today’s competitive marketplace, retaining talented employees is becoming increasingly difficult. A solid benefits program can make a difference in the fight for talent – but only if those benefits actually matter to the employees you are trying to hire! Through statistics and case studies, this course will explore what benefits are most valuable to employees. We will also explore the basic types of retirement and health insurance plans and discuss what financial leaders should consider before adopting a benefits package.
Objectives
Identify what types of benefits employees find valuable.
Recall the basic types of retirement plans and how they differ.
Distinguish between the basic health insurance plan types.
Recognize how life insurance may be incorporated into an employee benefits package.

(LIET07/27) SC Regulatory Ethics: Rules & Regulations (SC Statutes and Regulations)
2026-10-08 08:30 - 10:10
Event Description
This course covers ethical frameworks and rules regarding CPA practice and responsibilities. This course will meet the two-hour annual ethics requirement for SC CPAs.
Objectives
Explain the core principles and responsibilities outlined in the AICPA Code of Professional Conduct and applicable state regulations. Recognize common ethical challenges facing accounting professionals and evaluate appropriate responses based on regulatory guidance. Apply ethical decision-making frameworks to real-world scenarios while understanding the consequences of non-compliance with professional standards.

(LIAA24/27) Avoiding Peer Review Deficiencies and Professional Liability in Public Accounting
2026-10-07 10:20 - 13:40
Event Description
Peer review deficiencies and professional liability claims result from both audit and nonaudit services. This course will provide best practices for avoiding legal liability and quality control concerns for a wide variety of professional services offered by public accountants.
Objectives
• Recall the nature of risks faced when performing a variety of professional services for clients. • Explain how to mitigate risks faced by all CPAs in performing professional services. • List best practices for maintaining quality control for all professional engagements.

(LIAA23/27) Auditing Bits in BytesTM – A Practical Break-Down of “Real World” Best Practices Applied in Highly Successful Audits: Segment 2: Planning and Pr
2026-10-07 08:30 - 10:10
Event Description
This 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.
Objectives

Describe the initial information that should be gathered in order to have a proper basis for important decisions made in early planning and risk assessment
Explain how proper planning sets the stage for how much audit effort will be spent on the engagement
Apply professional judgment in identifying risk that will ultimately be used at the basis for designing the detailed audit plan
Recall how preliminary planning and risk assessment activities are not just “check off the box” tasks, but meaningful judgments that directly influence audit effectiveness and efficiency

(LIAA22/27) Annual Accounting and Financial Reporting Update
2026-10-06 08:30 - 11:50
Event Description
This course focuses on explaining the theory behind major issues and trends, enabling professionals to understand the most important aspects of relevant technical standards related to accounting and financial reporting.
Objectives

Identify “hot topics” in accounting and financial reporting
Recall “plain language” explanations of current and emerging U.S. GAAP requirements

(MEFLROAD/27) Florence SC.CPA Roadshow
2026-10-01 08:30 - 16:30 | Florence Center, 3300 W Radio Dr, Florence, SC, United States
Event Description
Join us for our PIU Roadshow—SC.CPA’s opportunity for CPAs to connect, engage, and learn from industry experts while staying current on what matters most. Each stop features a Professional Issues Update and Regulatory Ethics update, alongside timely Accounting & Auditing and Tax sessions designed for real-world application. Expect practical insights, key updates you can use immediately, and a strong focus on protecting and advancing the CPA profession in South Carolina. Whether you attend for one track or the full day, you’ll leave informed, prepared, and better equipped to support clients and your organization.

(MEMBROAD/27) Myrtle Beach SC.CPA Roadshow
2026-09-30 08:30 - 16:30 | Horry-Georgetown Technical College Grand Strand Conference Center, 950 Crabtree Ln Bldg 600, Myrtle Beach, SC, United States

(MECHROAD/27) Charleston SC.CPA Roadshow
2026-09-29 08:30 - 16:30 | Trident Technical College, 7000 Rivers Ave, Charleston, SC, United States

(MEHHROAD/27) Hilton Head SC.CPA Roadshow
2026-09-28 08:30 - 16:30 | Holiday Inn Express – Bluffton, 35 Bluffton Rd, Bluffton, SC, United States

(LIOT03/27) Servant Leadership
2026-09-25 08:30 - 09:20
Event Description
True leadership isn’t about authority—it’s about service. In this session, participants will learn the 10 foundational keys of servant leadership and how to lead with a “service first” mindset while still setting clear expectations, driving accountability, and delivering results. You will explore how trust is built through presence, listening, and follow through; how to develop others intentionally; how to empower decision making at the right level; and how to create psychological safety and candid communication. This course will strengthen your ability to model humility and integrity while aligning your team around purpose, culture, and shared outcomes.
Designed For
• CPAs, firm leaders, managers, supervisors, and team leads
• Professionals responsible for staff development, engagement, culture, and performance
• Emerging leaders seeking a strong leadership philosophy rooted in both empathy and accountability
Objectives
• Explain the 10 keys to servant leadership and how they apply to modern CPA leadership.
• Lead with a “service first” mindset while still setting expectations, reinforcing accountability, and achieving results.
• Build trust by being present, listening actively, and consistently following through.
• Develop others intentionally through structured guidance, coaching, and growth focused conversations.
• Empower decision making at the right level to increase ownership, speed, and confidence.
• Create psychological safety and foster healthy candor within teams.
• Model humility and integrity through transparent communication and aligned behavior.
• Strengthen team purpose and alignment by clarifying mission, roles, and shared priorities.
Major Subjects
• The 10 Keys to Servant Leadership
• Balancing Service First Leadership With Accountability & Results
• Trust Building Through Presence, Listening & Follow Through
• Intentional Talent & Leadership Development
• Empowerment: Delegating Decision Making at the Right Level
• Creating Psychological Safety & Encouraging Healthy Candor
• Modeling Humility, Integrity & Professional Groundedness
• Strengthening Team Alignment, Purpose & Shared Commitment

(MECOROAD/27) Columbia SC.CPA Roadshow
2026-09-24 08:30 - 16:30 | Hilton Garden Inn Harbison, 434 Columbiana Dr, Columbia, SC, United States

(MERHROAD/27) Rock Hill SC.CPA Roadshow
2026-09-23 08:30 - 16:30 | Manchester Meadows Soccer Complex, 337 Mt Gallant Rd E, Rock Hill, SC, United States

(MESPROAD/27) Spartanburg SC.CPA Roadshow
2026-09-22 08:30 - 16:30 | Milliken and Company, 920 Milliken Rd, Spartanburg, SC, United States

(MEGRROAD/27) Greenville SC.CPA Roadshow
2026-09-21 08:30 - 16:30 | Younts Conference Center Furman University, 1250 Duncan Chapel Rd, Greenville, SC, United States

(LITX24/27) Exploring Client Advisory Services - Types of Business Entities
2026-09-16 10:30 - 11:20
Event Description
Starting a business is tough! There are lots of decisions to be made and things to think about. You may feel like you have a great idea. You have done your marketing research, developed a prototype, and even looked at locations for your new office. Then it dawns on you…what type of entity do I need to be? Is there really an advantage to choosing one entity type over the other? In this class, we will dig into the differences between entity types – from taxes to liability. We will even say some things about which entity types are harder to get set up!
Objectives
Identify differences in how business entity types are taxed for income tax purposes.
Recognize how personal financial planning for a business owner is related to financial planning for a flow-through entity business.
Identify how S-Corporations are taxed for self-employment tax purposes.
Recognize double-taxation and when it applies.

(LITX23/27) Exploring Client Advisory Services - Tax Due Dates & Penalties
2026-09-16 09:30 - 10:20
Event Description
It is a sickening feeling for a practitioner when they realize that a tax due date has been missed. Immediately, certain questions come to mind: Am I going to owe a penalty? Should I file late? And most importantly, is there anything I can do to remedy this situation? Through easy-to-follow examples and discussion, this course will explore the tax calendar and key due dates. We will examine what to do if a client misses a deadline and what potential relief may be available.
Objectives
Recognize Identify key tax due dates by entity type.
Recognize how late filing, late payment, and other common penalties are calculated.
Recall common information return due dates and applicable penalties.
State first time abatement relief qualifications and other common remedies.

(LITX22/27) Exploring Client Advisory Services - Hiring New Workers & Payroll Taxes
2026-09-16 08:30 - 09:20
Event Description
When a new employee is hired, there are a lot of things the employer needs to take care of. Aside from getting employment contracts signed, training lined up, and the new hire breakfast planned, employers are tasked with making sure all of the payroll forms are filled out. For many small business owners, this can be a source of anxiety. They often wonder if they have everything they need. They also hear horror stories about potential IRS penalties for not having all of the boxes checked. In this course, we will be exploring the payroll compliance side of hiring new employees. From the alphabet soup of forms that need to be filled out to the initial payroll tax forms, we have you covered if you are a new practitioner or new business owner! We will even discuss the surprisingly difficult to navigate world of unemployment insurance as well!
Objectives
Recognize the tax compliance obligations when a new client is hired.
Identify ongoing tax obligations including Form 941 and 940 filings.
State where unemployment insurance should be paid.

(LITE09/27) AI Clinic: Policy-Compliant Use Cases for Firms
2026-09-10 14:00 - 14:50
Event Description
Learn 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.
Objectives
Apply 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.

(LITE08/27) AI Clinic: Spreadsheet Formula Help (with Validation)
2026-09-10 13:00 - 13:50
Event Description
Learn how to use AI to draft and troubleshoot spreadsheet formulas more efficiently while ensuring results are correct. This clinic focuses on prompting techniques that generate formulas plus built-in validation steps to catch errors and logic issues. You’ll leave with practical examples you can confidently apply to real-world spreadsheets.
Objectives
Apply AI to a real workflow; verify results; document safe use. Use AI and analytics responsibly with verification, documentation, and confidentiality safeguards. Apply cybersecurity and data protection controls to reduce breach and fraud risk.

(LITX62/27) Tax Planning: Multi-State Work, Residency & Withholding - Rebroadcast
2026-09-10 10:30 - 12:10
Event Description
Understand the complex tax challenges created by today’s mobile workforce and multi-state operations. This course provides practical guidance on residency determinations, state sourcing rules, and withholding obligations to help you manage compliance and reduce client risk.
Objectives
Apply planning steps; assess impacts; build a client/company checklist. Identify high-risk positions, documentation requirements, and audit triggers; strengthen workpaper support. 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.

(LIOT08/27) Personal Development: Leading Without Authority in Cross-Functional Teams
2026-09-10 09:30 - 10:20
Event Description
Learn how to drive results and build alignment when you don’t have direct authority over the team. This course provides practical strategies for influencing cross-functional partners, navigating resistance, and leading collaborative work to successful outcomes.
Objectives
Develop practical skills that improve clarity, resilience, and effectiveness in CPA work environments. Apply tools and habits that improve communication and productivity immediately.

(LIOT07/27) Personal Development: Executive Presence and Influence
2026-09-10 08:30 - 09:20
Event Description
Strengthen your leadership impact by learning how to project confidence, credibility, and authenticity at every level. This course focuses on practical techniques to enhance executive presence, influence decision-making, and communicate with clarity and authority.
Objectives
Develop practical skills that improve clarity, resilience, and effectiveness in CPA work environments. Apply tools and habits that improve communication and productivity immediately.

(LIOT06/27) Building a Better Budget in a Time of Uncertainty
2026-09-09 11:10 - 14:30
Event Description
Most financial leaders would agree that budgeting is easy when business and the economy are stable. When revenues and expenses are expected to remain the same, the process becomes merely an exercise in carrying over what was done before to the current year. However, what happens when we are not sure about how the market will react to our product? What happens when the competitive landscape changes? In this course, we will discuss budgeting techniques and considerations when business lacks stability. Through a combination of theory and real-world examples, we will explore how to build flexibility into our budget – so that it can inform and drive decision-making when we don’t quite know what is ahead.
Objectives

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