BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.0//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 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:20260805T130000 DTEND;TZID=America/Detroit:20260805T135000 DTSTAMP:20260717T041215Z CREATED:20260515T010829Z LAST-MODIFIED:20260717T041215Z UID:10005768-1785934800-1785937800@sc.cpa SUMMARY:(LIAA08/27) Exploring Client Advisory Services - Cash & Accrual Basis Concepts DESCRIPTION:Event Description\nThere are generally two different ways to keep the books – cash and accrual basis. The method of accounting you choose is important because it dictates when you show income and recognize expenses. So which one is best for you and your business? That’s exactly what this course is all about! In this session\, we will discuss the key differences between cash and accrual accounting. We will talk about why the cash basis is normally easier but may be misleading. We will also discuss what you typically see on most business tax returns – and why your method of accounting choice could make a big difference in your tax liability! \nObjectives\nIdentify when a transaction should be recorded on the accounting records under the cash method. \nRecognize when income is recognized and an expense must be accrued on the accounting records under the accrual method. \nIdentify what account should not appear on the financial records if the accrual method is being used. URL:https://sc.cpa/event/liaa08-27-exploring-client-advisory-services-cash-accrual-basis-concepts/ 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:20260805T140000 DTEND;TZID=America/Detroit:20260805T145000 DTSTAMP:20260717T041215Z CREATED:20260515T011408Z LAST-MODIFIED:20260717T041215Z UID:10005839-1785938400-1785941400@sc.cpa SUMMARY:(LIAA09/27) Exploring Client Advisory Services - Account Reconciliations\, Software Best Practices\, & Common Reports DESCRIPTION:Event Description\nThere can be no doubt that accounting and tax software capabilities have improved drastically over time. Gone are the days of paper reconciliations and 10-key tapes attached to reports. However\, as automation has increased\, practitioners may wonder whether the software is performing all the critical checks that it should. When software reconciles an account\, can we rest assured that it is correct? Are there key screens that we should be looking at as a part of our month-end processes? How can we be sure that automated transactions are coming over correctly? In this course\, we will dig into what the software is doing and how we can be sure the software is correct. We will also discuss how to investigate variances and apply analytical techniques to month-end reporting. \nObjectives\nIdentify best practices related to account reconciliations. \nRecognize common reports from accounting and tax software packages. \nRecall common review techniques for automated transactions and month-end account balances. URL:https://sc.cpa/event/liaa09-27-exploring-client-advisory-services-account-reconciliations-software-best-practices-common-reports/ 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:20260806T130000 DTEND;TZID=America/Detroit:20260806T135000 DTSTAMP:20260718T041207Z CREATED:20260515T010530Z LAST-MODIFIED:20260718T041207Z UID:10005737-1786021200-1786024200@sc.cpa SUMMARY:(LIAA11/27) Exploring Client Advisory Services - Tying Out Financial Statements DESCRIPTION:Event Description\nHow do I know if I am right? This is a common question among accountants after they get done closing out the month. Even after the last journal entry is entered\, what may not be apparent is how the financial statements fit together. In this course\, we will be exploring basic financial statement information\, including what each statement shows and how this information feeds into the other statements. We will also explore concepts like materiality and basic ways to know if everything is tying out\, so you and your clients can rest assured that everything is correct! \nObjectives\nRecognize the 4 basic financial statements and how they fit together. \nState the different sections of the Statement of Cash Flows and the components of each section. \nIdentify the signs of poor earnings quality. URL:https://sc.cpa/event/liaa11-27-exploring-client-advisory-services-tying-out-financial-statements/ 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:20260811T131000 DTEND;TZID=America/Detroit:20260811T140000 DTSTAMP:20260718T041206Z CREATED:20260515T011022Z LAST-MODIFIED:20260718T041206Z UID:10005796-1786453800-1786456800@sc.cpa SUMMARY:(LIAA14/27) Exploring Client Advisory Services - Debt Amortization DESCRIPTION:Event Description\nDebt is a common aspect of nearly every business in every industry. It allows companies to grow and expand. It also can increase rates of return for investors. For this reason\, it is scrutinized very closely by stakeholders\, so it is important for practitioners to get it right! In this course\, we will be focusing on the basic aspects of dealing with debt. We will be discussing what an amortization table is\, how to calculate interest\, and various compounding methods. If you are new to accounting or bookkeeping\, or stepping out on your own for the first time\, this course is for you! \nObjectives\nRecall different compounding methods for debt. \nCalculate interest and principal portions of a debt payment. \nRecognize how to tie out debt amortization schedule to the financial statements. URL:https://sc.cpa/event/liaa14-27-exploring-client-advisory-services-debt-amortization/ 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:20260811T141000 DTEND;TZID=America/Detroit:20260811T150000 DTSTAMP:20260718T041207Z CREATED:20260515T011014Z LAST-MODIFIED:20260718T041207Z UID:10005787-1786457400-1786460400@sc.cpa SUMMARY:(LIAA15/27) Exploring Client Advisory Services - Sales Process DESCRIPTION:Event Description\nSales are a part of any business. Whether you are selling a service or a product\, it is important to understand the various accounting components of the sales process to help keep financial statements and accounting reports accurate and useful. However\, the accounting entries vary based on whether you are using the cash or accrual basis of accounting. In this course\, we will discuss the accounting entries that need to be made during each stage of the sales process\, the role of bad debt expense and how this works in conjunction with the Accounts Receivable and Allowance accounts on the balance sheet. \nObjectives\nState the major components of the sales process.  \nRecognize the accounting differences between cash and accrual basis sales and cash collections. \nIdentify the basic journal entries related to allowance for bad debts. URL:https://sc.cpa/event/liaa15-27-exploring-client-advisory-services-sales-process/ 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:20260902T112000 DTEND;TZID=America/Detroit:20260902T121000 DTSTAMP:20260528T131014Z CREATED:20260515T005913Z LAST-MODIFIED:20260528T131014Z UID:10005675-1788348000-1788351000@sc.cpa SUMMARY:(LIAA17/27) Exploring Client Advisory Services - Unearned Income & Prepaid Expenses DESCRIPTION:Event Description\nIn most industries\, it is normal to get paid after a job is done. However\, what do you do if someone pays you ahead of time? The job is not done yet\, so you can’t recognize the revenue. Also\, have you ever had to make a deposit on something ahead of time? If so\, then you can’t recognize the expense yet\, since it has not been incurred. These situations happen all the time\, but many practitioners just getting started struggle to know what to do in these instances. In this course\, we will be talking about unearned income and prepaid expenses. We will talk about how the accounting differs for cash and accrual basis taxpayers\, and what to do on the tax return. \nObjectives\nState what the terms unearned income and prepaid expenses mean and when these situations come up. Identify revenue recognition and expense recognition applicable to unearned income and prepaid expenses. Recognize the tax implications of unearned income and prepaid expenses. URL:https://sc.cpa/event/liaa17-27-exploring-client-advisory-services-unearned-income-prepaid-expenses/ 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:20260902T130000 DTEND;TZID=America/Detroit:20260902T135000 DTSTAMP:20260713T192620Z CREATED:20260515T010835Z LAST-MODIFIED:20260713T192620Z UID:10005772-1788354000-1788357000@sc.cpa SUMMARY:(LITX20/27) Exploring Client Advisory Services - Accounts Payable DESCRIPTION:Event Description\nIf you are new to the profession\, or a business owner that is trying to do your own accounting\, perhaps nothing is more confusing than trying to figure out when something needs to be entered into the accounting records. While cash basis tends to be straightforward enough\, accrual basis accounting can feel like a whole new world! In this course\, we will be exploring basic entries pertaining to accounts payable. We will discuss accounting for timing differences between cash and accrual basis\, as well as how accounts payable is handled differently for tax purposes. In the context of lots of practical examples\, we will help you get more comfortable with the ins and outs of accounts payable so you can be sure your books are in great shape! \nObjectives\nWhat are accounts payable? Capitalized Items Accounting for Debt Prepaid Expense Example Inventory Example Voiding Checks & Accounting for Disputes Accounts Payable on the Tax Return URL:https://sc.cpa/event/litx20-27-exploring-client-advisory-services-accounts-payable/ 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:20260902T130000 DTEND;TZID=America/Detroit:20260902T135000 DTSTAMP:20260714T040913Z CREATED:20260515T011016Z LAST-MODIFIED:20260714T040913Z UID:10005790-1788354000-1788357000@sc.cpa SUMMARY:(LIAA82/27) Exploring Client Advisory Services - Accounts Payable DESCRIPTION:Event Description\nIf you are new to the profession\, or a business owner that is trying to do your own accounting\, perhaps nothing is more confusing than trying to figure out when something needs to be entered into the accounting records. While cash basis tends to be straightforward enough\, accrual basis accounting can feel like a whole new world! In this course\, we will be exploring basic entries pertaining to accounts payable. We will discuss accounting for timing differences between cash and accrual basis\, as well as how accounts payable is handled differently for tax purposes. In the context of lots of practical examples\, we will help you get more comfortable with the ins and outs of accounts payable so you can be sure your books are in great shape! \nObjectives\nWhat are accounts payable? Capitalized Items Accounting for Debt Prepaid Expense Example Inventory Example Voiding Checks & Accounting for Disputes Accounts Payable on the Tax Return URL:https://sc.cpa/event/liaa82-27-power-skills-your-guide-to-professionalism-and-client-interactions/ 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:20260908T130000 DTEND;TZID=America/Detroit:20260908T144000 DTSTAMP:20260529T041017Z CREATED:20260515T010825Z LAST-MODIFIED:20260529T041017Z UID:10005766-1788872400-1788878400@sc.cpa SUMMARY:(LIAA21/27) Revenue Recognition in an Environment of Uncertainty DESCRIPTION:Event Description\nApplying Topic 606 in an environment of uncertainty can be especially challenging. This course will discuss the proper application of the revenue recognition model when facts and circumstances are changing. \nObjectives\nRecognize challenges with judgments made in applying the revenue recognition model in uncertain times. \nApply appropriate accounting in accordance with Topic 606. URL:https://sc.cpa/event/liaa21-27-revenue-recognition-in-an-environment-of-uncertainty/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261006T083000 DTEND;TZID=America/Detroit:20261006T115000 DTSTAMP:20260529T041633Z CREATED:20260515T011019Z LAST-MODIFIED:20260529T041633Z UID:10005793-1791275400-1791287400@sc.cpa SUMMARY:(LIAA22/27) Annual Accounting and Financial Reporting Update DESCRIPTION:Event Description\nThis 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. \nObjectives\n\nIdentify “hot topics” in accounting and financial reporting \nRecall “plain language” explanations of current and emerging U.S. GAAP requirements URL:https://sc.cpa/event/liaa22-27-annual-accounting-and-financial-reporting-update/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261020T145000 DTEND;TZID=America/Detroit:20261020T163000 DTSTAMP:20260618T041013Z CREATED:20260515T005709Z LAST-MODIFIED:20260618T041013Z 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. \nParticipants 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. \nDesigned 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\nRecall effective dates for recently issued FASB standards. \nRecognize the impact of recently issued ASUs on financial reporting. \nIdentify 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:20260529T041624Z CREATED:20260515T005708Z LAST-MODIFIED:20260529T041624Z 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:20261112T102000 DTEND;TZID=America/Detroit:20261112T120000 DTSTAMP:20260529T041310Z CREATED:20260515T010524Z LAST-MODIFIED:20260529T041310Z 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:20261112T145000 DTEND;TZID=America/Detroit:20261112T163000 DTSTAMP:20260713T041011Z CREATED:20260515T010422Z LAST-MODIFIED:20260713T041011Z 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\nList significant requirements of Topic 842 lease accounting and reporting \nRecall 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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261216T102000 DTEND;TZID=America/Detroit:20261216T120000 DTSTAMP:20260529T041129Z CREATED:20260515T011118Z LAST-MODIFIED:20260529T041129Z UID:10005808-1797416400-1797422400@sc.cpa SUMMARY:(LIAA39/27) PCAOB and SEC Update DESCRIPTION:Event Description\nIt is imperative for public companies to produce quality financial reporting. This course will share insights into the latest SEC and PCAOB areas of emphasis and concern. \nObjectives\n\nIdentify areas of focus by the SEC\, new rules\, and developments by the PCAOB. \nList SEC comment letters and areas of PCAOB emphasis to help registrants improve the quality of financial reporting. \nRecall enforcement actions by the SEC. URL:https://sc.cpa/event/liaa39-27-pcaob-and-sec-update/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270511T130000 DTEND;TZID=America/Detroit:20270511T144000 DTSTAMP:20260529T041420Z CREATED:20260515T011614Z LAST-MODIFIED:20260529T041420Z UID:10005848-1810040400-1810046400@sc.cpa SUMMARY:(LIAA68/27) Financial Statement Analysis Best Practices DESCRIPTION:Event Description\nThis course will focus on methods for assessing entity performance from operational efficiency\, to liquidity and solvency\, to investment performance\, to broader financial health using both for-profit and nonprofit examples. \nObjectives\nList common financial statement analytics used to interpret results for both nonprofit and for-profit entities.\nRecall the purpose of common ratios and ternd analysis related to liquidity\, operating efficiency\, leverage\, and more! URL:https://sc.cpa/event/liaa68-27-financial-statement-analysis-best-practices/ 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:20260529T041222Z CREATED:20260515T011621Z LAST-MODIFIED:20260529T041222Z UID:10005861-1810047000-1810053000@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:20260617T162512Z CREATED:20260515T010919Z LAST-MODIFIED:20260617T162512Z UID:10005782-1810110600-1810122600@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:20270602T102000 DTEND;TZID=America/Detroit:20270602T120000 DTSTAMP:20260528T191212Z CREATED:20260515T005816Z LAST-MODIFIED:20260528T191212Z UID:10005664-1811931600-1811937600@sc.cpa SUMMARY:(LIAA21R/27) Revenue Recognition in an Environment of Uncertainty - Rebroadcast DESCRIPTION:Event Description\nApplying Topic 606 in an environment of uncertainty can be especially challenging. This course will discuss the proper application of the revenue recognition model when facts and circumstances are changing. \nObjectives\n*Recognize challenges with judgments made in applying the revenue recognition model in uncertain times. *Apply appropriate accounting in accordance with Topic 606 URL:https://sc.cpa/event/liaa21r-27-revenue-recognition-in-an-environment-of-uncertainty-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270615T102000 DTEND;TZID=America/Detroit:20270615T120000 DTSTAMP:20260529T041516Z CREATED:20260515T010209Z LAST-MODIFIED:20260529T041516Z UID:10005707-1813054800-1813060800@sc.cpa SUMMARY:(LIAA80/27) Liquidity & Uncertainty Disclosures for Nonprofits DESCRIPTION:Event Description\nThe current environment could be having an enormous impact on accounting and financial reporting for all entities\, including nonprofits. This course will provide insights into the most critical disclosures related to liquidity\, accounting uncertainty\, and going concern for nonprofits. \nObjectives\nDescribe the importance of liquidity and other uncertainty disclosures in the fair presentation of financial statements.\nExplain proper evaluation of the need for transparent disclosures about uncertainty\, including liquidity and going concern uncertainty. URL:https://sc.cpa/event/liaa80-27-liquidity-uncertainty-disclosures-for-nonprofits/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043538Z CREATED:20260612T221037Z LAST-MODIFIED:20260613T043538Z UID:10005898-1814356800-1814356800@sc.cpa SUMMARY:(SSAA155/27) Surgent's Accounting Principle Changes -- What Every CPA needs to know DESCRIPTION:Event Description\nThis course provides an overview of the accounting requirements with respect to accounting principle changes. The scope of accounting changes includes a discussion of changes in accounting principles\, changes in accounting estimates\, as well as changes of a reporting entity. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No. 250\, Accounting Changes and Error Corrections. \nDesigned For\nAccounting professionals \nObjectives\n\nList the different types of accounting changes and how they affect an entity’s financial statements\n Differentiate between the requirements for the different types of accounting changes\n Identify disclosure requirements related to changes in accounting principles\n\nMajor Subjects\nAn overview of the accounting requirements with respect to accounting principle changes Accounting changes that can take the shape of changes in accounting principle\, changes in accounting estimates\, and changes in reporting entity The ASUs that have affected ASC topics over the last few years \nInstructions\nNone URL:https://sc.cpa/event/ssaa155-27-surgents-accounting-principle-changes-what-every-cpa-needs-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043540Z CREATED:20260612T221038Z LAST-MODIFIED:20260613T043540Z UID:10005899-1814356800-1814356800@sc.cpa SUMMARY:(SSAA271/27) Surgent's Accounting\, Audit\, and Attest Update for Practitioners with Small-Business Clients DESCRIPTION:Event Description\nSpecifically tailored for practitioners who not only perform audits but also provide other attest and non-attest services to small and medium-sized businesses\, this course is a comprehensive update covering recently issued accounting\, auditing\, and SSARS standards\, including SAS 145 and the quality management standards\, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the new guidance. Following the release of the FASB’s final PIR report for ASC 606\, Revenue\, in December of 2024\, we do a deep dive into the complex revenue recognition standard and findings of the PIR report\, review common special purpose frameworks\, and discuss the new quality management standards for audits and SSARS engagements. This course will get you up to speed on the things that are most important to your small and medium-sized clients. \nDesigned For\nPractitioners at all levels who provide nonaudit and nonattest services to small and medium-sized businesses desiring to remain up to date on recent pronouncements and other standard-setter activities and professional guidance \nObjectives\n\nKeep abreast of current private company standard-setting activities of the PCC\n Review recently issued accounting and non-audit attestation pronouncements and hot topics\n Understand the key findings in the FASB’s PIR report on ASC 606 and the major provisions within the standard\n Understand new guidance applicable to auditing\, SSARS\, and attest engagements\n Be aware of other important guidance affecting small and medium-sized business practitioners\n\nMajor Subjects\nPrivate company standard-setting activities Small and medium-sized business-related ASUs Post-Implementation Review (PIR) report for ASC 606 FASB ASC 606\, revenue from contracts with customers Special purpose frameworks – cash\, modified cash\, and tax basis Common small and medium-sized business financial statement errors and deficiencies New and upcoming SSARS\, SAS\, and SSAE standards SAS 145 AICPA Quality Management Standards (SQMS 1\, SQMS 2\, and SQMS 3) \nInstructions\nNone URL:https://sc.cpa/event/ssaa271-27-surgents-accounting-audit-and-attest-update-for-practitioners-with-small-business-clients/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T042616Z CREATED:20260612T221308Z LAST-MODIFIED:20260613T042616Z UID:10005921-1814356800-1814356800@sc.cpa SUMMARY:(SSAA192/27) Surgent's Disclosures of Risks and Uncertainties DESCRIPTION:Event Description\nThis course provides an overview of the disclosure requirements regarding risks and uncertainties. The disclosure requirements related to risks and uncertainties are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 275. For public business entities that file their annual and interim reports with the U.S. Securities & Exchange Commission (SEC)\, there are also additional disclosure requirements required by Regulation S-K. This course focuses on general disclosure requirements outlined in U.S. GAAP. This course also provides illustrative examples from both the GAAP implementation guidance as well as actual SEC filings from public business entities. \nDesigned For\nCPAs in need of an overview of the disclosure requirements regarding risks and uncertainties. \nObjectives\n\nIdentify the scope of transactions included within ASC Topic 275\n Recognize when disclosure is required related to accounting estimates\n Differentiate between concentration areas and whether or not disclosure is required\n\nMajor Subjects\nRecall the general disclosure requirements relating to risks and uncertainties Be aware of the additional disclosure requirements required by Regulation S-K for public business entities that file reports with the SEC \nInstructions\nNone URL:https://sc.cpa/event/ssaa192-27-surgents-disclosures-of-risks-and-uncertainties/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T042629Z CREATED:20260612T221312Z LAST-MODIFIED:20260613T042629Z UID:10005927-1814356800-1814356800@sc.cpa SUMMARY:(SSAA260/27) Surgent's Revenue Recognition - Top Challenges in Applying ASC 606 DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes identifying valid contracts\, determining performance obligations\, assessing variable consideration\, and distinguishing between recognizing revenue over time versus at a point in time. The course also covers principal versus agent considerations\, accounting for contract modifications\, licensing arrangements\, and disclosure requirements. \nDesigned For\nAccountants interested in Revenue Recognition and ASC 606 \nObjectives\n\nIdentify the criteria for contract validity under ASC 606\n Recognize complexities in multiple contracts with the same customer\n Determine the effects of contract modifications on revenue recognition\n Differentiate between contract cancellations and terminations\n Recognize the criteria for determining if goods or services are separately identifiable\n Determine the impact of customization on performance obligations in contracts\n Identify different types of variable payments in contracts\, including discounts\, rebates\, and bonuses\n\nMajor Subjects\nTypes of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Alterations in delivery timelines Long-term contracts Enforceability and payment terms \nInstructions\nNone URL:https://sc.cpa/event/ssaa260-27-surgents-revenue-recognition-top-challenges-in-applying-asc-606/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T042822Z CREATED:20260612T221406Z LAST-MODIFIED:20260613T042822Z UID:10005933-1814356800-1814356800@sc.cpa SUMMARY:(SSAA161/27) Surgent's Adapting to Today’s Changing Accounting Landscape DESCRIPTION:Event Description\nThe field of accounting is undergoing rapid evolution in response to a complex interplay of technological advancements\, regulatory reforms\, economic fluctuations\, and shifting societal dynamics. In this course\, we will explore the major challenges and opportunities currently facing accountants\, and we will equip you with the knowledge and skills needed to excel in this dynamic environment. \nDesigned For\nAccounting and finance professionals interested in understanding the challenges and opportunities facing the accounting profession \nObjectives\n\nUnderstand the key factors shaping the accounting profession today \n Analyze the challenges and opportunities arising from technological advancements \n Explore the evolving expectations of clients and stakeholders \n Navigate the regulatory landscape and adapt to ongoing changes \n Develop a well-rounded skillset to thrive as a modern accountant \n\nMajor Subjects\nEvolving accounting landscape Data complexity in accounting and tax Value-added billing Artificial Intelligence Shifting client expectations Navigating regulatory uncertainty The impact of accountants on society Embracing change and innovation Pipeline challenges \nInstructions\nNone URL:https://sc.cpa/event/ssaa161-27-surgents-adapting-to-todays-changing-accounting-landscape/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T042827Z CREATED:20260612T221408Z LAST-MODIFIED:20260613T042827Z UID:10005936-1814356800-1814356800@sc.cpa SUMMARY:(SSAA236/27) Surgent's Accounting for Software – Internal Use and External Sales DESCRIPTION:Event Description\nThis course provides an overview of the accounting for software\, including both internal-use software as well as software that will be sold to third parties. The accounting\, reporting\, and disclosure requirements related to software depends on the nature of the software\, and whether it will be used internally by an entity or will be marketed to its customers. For internal-use software\, the guidance is prescribed by ASC Topic 350-40. On the other hand\, the guidance related to software to be marketed and sold is prescribed by ASC Topic 985-20. \nDesigned For\nFinancial practitioners who want an overview of the accounting for software\, including both internal-use software as well as software that will be sold to third parties \nObjectives\n\nDistinguish between software that is considered internal-use;and not considered internal-use\n Recognize how implementation costs are accounted for in various stages of software development\n Identify when capitalization and amortization should commence\n Recognize how implementation costs of hosting arrangements are accounted for differently\n\nMajor Subjects\nThe accounting\, reporting\, and disclosure requirements;related to software Internal-use software arrangements Cloud and non-cloud based arrangements Software for resale Software sold to third parties ASC Topic 350-40 ASC Topic 985-20 \nInstructions\nNone URL:https://sc.cpa/event/ssaa236-27-surgents-accounting-for-software-internal-use-and-external-sales-2/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045123Z CREATED:20260612T221617Z LAST-MODIFIED:20260613T045123Z UID:10005965-1814356800-1814356800@sc.cpa SUMMARY:(SSAA228/27) Surgent's Understanding the High-Stakes Mega Issues in A&A Today DESCRIPTION:Event Description\nWith so much of significance going on currently in the world of A&A today\, you need to be able to make sense of the key drivers of our profession. In this course\, we will review the key aspects of the events that are impacting practitioners and financial statement preparers alike.Specifically\, because technology is rapidly transforming our profession\, we’ll review current trend and risks related to technology. Next\, while many COVID-19 accounting considerations have passed\, the issue of going concern is likely to last for the next several accounting periods. We’ll review the disclosure and reporting issues related to this complex topic. With the private company implementation date for ASC 842 now here\, we’ll review the new lease accounting guidance. Then\, we’ll wrap up the course with a discussion of peer review findings and engagement quality initiatives. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry – controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nUnderstand and apply the FASB’s new revenue recognition standard\, Topic 606\n Review the FASB’s new lease accounting guidance\, ASU No. 2016-02\n Recall the relevant accounting guidance related to financial and non-financial asset impairment\n Identify the appropriate accounting model to account for the restructuring of debt and other borrowing agreements\n\nMajor Subjects\nAccounting and operational impacts of adopting Topic 606 Accounting and operational impacts of adopting ASU No. 2016-02 Impairment of both financial and non-financial assets Accounting for debt restructurings \nInstructions\nNone URL:https://sc.cpa/event/ssaa228-27-surgents-understanding-the-high-stakes-mega-issues-in-aa-today/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045126Z CREATED:20260612T221714Z LAST-MODIFIED:20260613T045126Z UID:10005966-1814356800-1814356800@sc.cpa SUMMARY:(SSAA273/27) Surgent's The Accountant as the Expert Witness DESCRIPTION:Event Description\nAs litigation becomes more complex\, attorneys are relying more on accountants to serve as consulting experts or expert witnesses at trial. Serving as an expert witness is not as difficult as you might expect. Accounting experts educate lawyers and jurors on issues such as valuation\, tax liability\, and forensics. Learn how accountants become expert witnesses\, the role they play during pre-litigation through to trial\, and the techniques experts employ to avoid challenges from opposing counsel. \nDesigned For\nAccountants seeking to understand the litigation process and accountants who already serve as expert witnesses or wish to do so \nObjectives\n\nUnderstand how to become qualified as an expert witness\n Learn skills that experts use during deposition and trial to support their conclusions\n Understand the litigation process and the role accountants play in moving a case forward through to trial\n\nMajor Subjects\nBecoming qualified as an expert witness Best practices for testifying at trial Understanding the different roles accountants can play in litigation Working with attorneys to prepare and present a case at trial The role of experts in commercial versus personal injury litigation Confidentiality orders Compensation for expert witnesses Preparing for and attending depositions Daubert challenges to experts Expert reports The role of experts in antitrust\, securities litigation\, and professional liability cases Credibility as a witness \nInstructions\nNone URL:https://sc.cpa/event/ssaa273-27-surgents-the-accountant-as-the-expert-witness/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045218Z CREATED:20260612T221715Z LAST-MODIFIED:20260613T045218Z UID:10005968-1814356800-1814356800@sc.cpa SUMMARY:(SSAA243/27) Surgent's Examining ASC 842\, Leases DESCRIPTION:Event Description\nASC 842\, Leases\, is one of the more complex and impactful standards the FASB has updated in decades\, likely second only to ASC 606\, Revenue. This course is a one-stop shop for what you need to know about applying and understanding the lease accounting guidance. In this course\, we will review how to measure the lease liability and right-of-use asset that will now be recorded on the balance sheet for all leases. We will also tackle the tricky issues of accounting for lease modifications and other lease remeasurement events\, as well as address other major provisions of ASC 842\, such as disclosures and short-term leases. In addition\, we will review the income statement treatment of lease expense for all leases\, for both lessees and lessors\, and discuss recent FASB implementation guidance. Lastly\, the course will cover all recent updates to the originally issued guidance in Topic 842\, including those related to discount rates and common control arrangements.With ASC 842 fully implemented and effective\, now is the time to get up to speed on this complex standard. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry – controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nComprehend and apply the FASB’s comprehensive new lease accounting guidance found in ASU No. 2016-02\, Leases (Topic 842)\n Recall operational issues in adopting ASC 842\n\nMajor Subjects\nASU No. 2016-02\, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Other operational issues Recently issued updates to the lease accounting guidance ASU No. 2023-01\, Common Control Arrangements \nInstructions\nNone URL:https://sc.cpa/event/ssaa243-27-surgents-examining-asc-842-leases/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045220Z CREATED:20260612T221717Z LAST-MODIFIED:20260613T045220Z UID:10005971-1814356800-1814356800@sc.cpa SUMMARY:(SSAA141/27) Surgent's Accounting Changes and Error Corrections - What Every CPA Needs to Know DESCRIPTION:Event Description\nThis course provides an overview of the accounting requirements with respect to accounting changes and error corrections and the reporting implications within an entity’s financial statements. The scope of accounting changes includes a discussion of changes in accounting principles\, changes in accounting estimates\, as well as changes of a reporting entity. The course also provides an overview of the accounting requirements of correcting errors in previously issued financial statements as well as restatement considerations. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No 250\, Accounting Changes and Error Corrections. \nDesigned For\nPractitioners who want to better understand FASB ASC Topic No 250\, Accounting Changes and Error Corrections \nObjectives\n\nList the different types of accounting changes;and how they affect an entity’s financial statements\n Differentiate between the requirements for the different types of accounting changes \n Identify the steps involved in the required assessment for a correction of an error\n Differentiate between the iron curtain and rollover methods for quantifying a correction of an error\n Recognize the different types of restatements required as a result of accounting changes \n\nMajor Subjects\nFASB ASC Topic No 250\, Accounting Changes and Error Corrections Accounting changes;and error corrections taking the shape of: Changes in accounting principle; Changes in accounting estimates; Changes in reporting entity; \nInstructions\nNone URL:https://sc.cpa/event/ssaa141-27-surgents-accounting-changes-and-error-corrections-what-every-cpa-needs-to-know/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR