BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.1//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270610T083000 DTEND;TZID=America/Detroit:20270610T115000 DTSTAMP:20260618T041014Z CREATED:20260515T010716Z LAST-MODIFIED:20260618T041014Z UID:10005750-1812616200-1812628200@sc.cpa SUMMARY:(LIAA79/27) What's Changing in A&A for Governmental Entities (2026/27) DESCRIPTION:Event Description\nThis comprehensive course provides a timely update on key accounting and auditing developments affecting governmental entities\, bringing together recent standard-setting\, auditing\, and compliance changes into a single\, cohesive learning experience. \nParticipants will begin with an update on major pronouncements issued by the Governmental Accounting Standards Board\, including GASB Statements No. 103\, 104\, and 105\, along with a high-level overview of active GASB exposure drafts and ongoing projects. Emphasis is placed on understanding how these changes affect governmental financial reporting\, disclosures\, and communication with stakeholders. \nThe course then shifts to auditing developments\, covering significant updates to the Yellow Book issued by the U.S. Government Accountability Office\, including changes related to quality management\, effective dates\, and recent updates to the Green Book. Participants will also gain insight into the GAO’s implementation delay and its implications for audit planning. \nFinally\, the course addresses recent changes affecting Single Audits\, including the 2024 Uniform Guidance overhaul\, updates to Appendix B of the AICPA GAS/Single Audit Guide\, recent Office of Management and Budget (OMB) memoranda\, and reporting changes related to SAM.gov. \nDesigned for auditors\, preparers\, and financial leaders working with governmental entities\, this course helps participants understand how recent accounting and auditing changes intersect—and what to watch for as expectations continue to evolve. \nObjectives\n\nRecall the impact of recent GASB pronouncements on governmental financial reporting. \nIdentify new and updated disclosure and reporting requirements affecting governmental entities. \nRecognize quality management\, independence\, and performance requirements under the Yellow Book. \nIdentify changes affecting Single Audits resulting from the 2024 Uniform Guidance and related guidance. \nRecall key developments from recent exposure drafts\, implementation guidance\, and regulatory updates affecting governmental audits. URL:https://sc.cpa/event/liaa79-27-whats-changing-in-aa-for-governmental-entities-2026-27/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043722Z CREATED:20260612T221109Z LAST-MODIFIED:20260613T043722Z UID:10005905-1814356800-1814356800@sc.cpa SUMMARY:(SSAA244/27) Surgent's Latest Developments in Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of nonprofit accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced working knowledge of the latest developments in nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the nonprofit environment \nObjectives\n\nUnderstand the latest GAO\, OMB\, AICPA\, and FASB developments\n Keep your accounting and auditing skills up to date with current requirements\n Prepare for major changes on the horizon\n\nMajor Subjects\nDeveloping issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of nonprofits (including SAS No. 146 on quality management) Key issues related to not-for-profit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, etc.) Key challenges encountered in not-for-profit accounting (e.g.\, conditional contributions\, restricted contributions\, contributed services\, membership dues\, noncash contributions\, etc.) \nInstructions\nNone URL:https://sc.cpa/event/ssaa244-27-surgents-latest-developments-in-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043726Z CREATED:20260612T221216Z LAST-MODIFIED:20260613T043726Z UID:10005912-1814356800-1814356800@sc.cpa SUMMARY:(SSAA170/27) Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today DESCRIPTION:Event Description\nIn recent years\, not-for-profits have applied critical new standards related to contributions of nonfinancial assets\, leases\, and more. However\, with all the focus on the new stuff\, have we forgotten any of the old stuff? FASB ASC 958 has a great deal to say about various accounting and reporting issues in the form of its implementation guidance and illustrations. Not knowing this guidance can result in lost time and erroneous applications of GAAP. In this course\, we will review some of the most critical illustrative not-for-profit guidance issued by the FASB. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\nIdentify the critical changes occurring in not-for-profit accounting today\n Skillfully implement today’s most challenging FASB standards affecting not-for-profits \n More effectively audit not-for-profit entities through superior knowledge of key accounting issues\n\nMajor Subjects\nKey issues related to not-for-profit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, concentrations of risk\, and etc.) Key challenges encountered in not-for-profit accounting (e.g.\, contributed services\, restricted contributions\, conditional contributions\, membership dues\, noncash contributions\, and etc.);; Additional issues in not-for-profit financial reporting \nInstructions\nNone URL:https://sc.cpa/event/ssaa170-27-surgents-the-most-critical-challenges-in-not-for-profit-accounting-today/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044424Z CREATED:20260612T222508Z LAST-MODIFIED:20260613T044424Z UID:10006047-1814356800-1814356800@sc.cpa SUMMARY:(SSAA193/27) Surgent's Preparing Not-for-Profit Financial Statements DESCRIPTION:Event Description\nIn order to prepare accurate and effective not-for-profit financial statements\, professionals must have a strong working knowledge of the reporting requirements. Now is the time to obtain that knowledge! This course explains the requirements\, illustrates how the requirements manifest in the financial statements\, and clarifies options available to not-for-profits in applying the requirements. The course covers key accounting areas that affect not-for-profits\, including net assets\, contributions\, and functional expense reporting. The course materials utilize a highly illustrative and innovative format\, including 30 focused exercises to provide an enhanced working knowledge of not-for-profit accounting and reporting. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\nObtain a working knowledge of the not-for-profit financial reporting requirements\n Skillfully prepare a not-for-profit’s financial statements with superior knowledge of accounting and reporting requirements\n Effectively apply today’s core not-for-profit accounting requirements\n\nMajor Subjects\nKey requirements\, options\, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Requirements related to providing liquidity and availability of financial assets information Core not-for-profit accounting requirements related to conditional and unconditional contributions\, promises to give\, contributed services\, net assets\, special events\, the classification of expenses\, and more \nInstructions\nNone URL:https://sc.cpa/event/ssaa193-27-surgents-preparing-not-for-profit-financial-statements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045021Z CREATED:20260612T222610Z LAST-MODIFIED:20260613T045021Z UID:10006084-1814356800-1814356800@sc.cpa SUMMARY:(SSAA165/27) Surgent's The Most Critical Challenges in Governmental Accounting Today DESCRIPTION:Event Description\nWith the constant churning of governmental accounting standards\, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in governmental accounting today. \nDesigned For\nGovernmental industry professionals and auditors \nObjectives\n\nIdentify the critical changes occurring in governmental accounting today\n Skillfully implement today’s most challenging GASB standards\n More effectively audit governmental entities through superior knowledge of key accounting issues\n\nMajor Subjects\nThe implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets \nInstructions\nNone URL:https://sc.cpa/event/ssaa165-27-surgents-the-most-critical-challenges-in-governmental-accounting-today/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044735Z CREATED:20260612T222719Z LAST-MODIFIED:20260613T044735Z UID:10006104-1814356800-1814356800@sc.cpa SUMMARY:(SSAA159/27) Surgent's Best Practices in Not-for-Profit Accounting and Reporting DESCRIPTION:Event Description\nDon’t just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership\, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 15 focused exercises are included to illustrate and refine today’s best practices in not-for-profit accounting and reporting. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\nPrepare not-for-profit financial statements that make a difference\n Select the accounting and reporting options that work best for the individual not-for-profit\n Skillfully apply today’s not-for-profit accounting and reporting requirements\n\nMajor Subjects\nThe key requirements\, options\, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to effectively and efficiently apply them How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa159-27-surgents-best-practices-in-not-for-profit-accounting-and-reporting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043106Z CREATED:20260612T223017Z LAST-MODIFIED:20260613T043106Z UID:10006162-1814356800-1814356800@sc.cpa SUMMARY:(SSAA164/27) Surgent's The Most Critical Challenges in Governmental Accounting Today DESCRIPTION:Event Description\nWith the constant churning of governmental accounting standards\, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in governmental accounting today. \nDesigned For\nGovernmental industry professionals and auditors \nObjectives\n\nIdentify the critical changes occurring in governmental accounting today\n Skillfully implement today’s most challenging GASB standards\n More effectively audit governmental entities through superior knowledge of key accounting issues\n\nMajor Subjects\nThe implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets \nInstructions\nNone URL:https://sc.cpa/event/ssaa164-27-surgents-the-most-critical-challenges-in-governmental-accounting-today/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045536Z CREATED:20260612T223117Z LAST-MODIFIED:20260613T045536Z UID:10006194-1814356800-1814356800@sc.cpa SUMMARY:(SSAA194/27) Surgent's Preparing Not-for-Profit Financial Statements DESCRIPTION:Event Description\nAccurate and effective financial reporting is essential for every not-for-profit organization\, and it requires a solid understanding of today’s reporting requirements. This course equips professionals with the knowledge and tools to confidently navigate not-for-profit accounting standards. You’ll learn how requirements are applied in financial statements\, explore available reporting options\, and gain clarity on key areas such as net assets\, contributions\, and functional expense reporting. Through a highly illustrative format and over 30 targeted exercises\, this course provides a practical\, hands-on approach to building expertise in not-for-profit accounting and reporting. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\n\n Develop a solid working knowledge of the not-for-profit financial reporting requirements\n Skillfully prepare a not-for-profit’s financial statements with superior knowledge of accounting and reporting requirements\n Masterfully apply today’s core not-for-profit accounting requirements\n\nMajor Subjects\nKey requirements\, options\, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Core not-for-profit accounting requirements related to conditional and unconditional contributions\, promises to give\, restrictions\, designations\, contributed services\, net assets\, special events\, the classification of expenses\, and more \nInstructions\nNone URL:https://sc.cpa/event/ssaa194-27-surgents-preparing-not-for-profit-financial-statements/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045620Z CREATED:20260612T223913Z LAST-MODIFIED:20260613T045620Z UID:10006317-1814356800-1814356800@sc.cpa SUMMARY:(SSAA219/27) Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the government and nonprofit environment \nObjectives\n\nKeep up with the latest developments at the GAO\, OMB\, AICPA\, GASB\, and FASB\n Ensure that your accounting and auditing skills stay up-to-date with current requirements\n Be prepared for major changes on the horizon issues\n\nMajor Subjects\nDeveloping issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 146 on quality management) The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets Key issues related to nonprofit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, etc.) \nInstructions\nNone URL:https://sc.cpa/event/ssaa219-27-surgents-latest-developments-in-government-and-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044133Z CREATED:20260612T224020Z LAST-MODIFIED:20260613T044133Z UID:10006342-1814356800-1814356800@sc.cpa SUMMARY:(SSAA220/27) Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the government and nonprofit environment \nObjectives\n\nKeep up with the latest developments at the GAO\, OMB\, AICPA\, GASB\, and FASB\n Ensure that your accounting and auditing skills stay up-to-date with current requirements\n Be prepared for major changes on the horizon issues\n\nMajor Subjects\nDeveloping issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 146 on quality management) The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets Key issues related to nonprofit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, etc.) \nInstructions\nNone URL:https://sc.cpa/event/ssaa220-27-surgents-latest-developments-in-government-and-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044733Z CREATED:20260612T224116Z LAST-MODIFIED:20260613T044733Z UID:10006359-1814356800-1814356800@sc.cpa SUMMARY:(SSAA171/27) Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today DESCRIPTION:Event Description\nIn recent years\, not-for-profits have applied critical new standards related to contributions of nonfinancial assets\, leases\, and more. However\, with all the focus on the new stuff\, have we forgotten any of the old stuff? FASB ASC 958 has a great deal to say about various accounting and reporting issues in the form of its implementation guidance and illustrations. Not knowing this guidance can result in lost time and erroneous applications of GAAP. In this course\, we will review some of the most critical illustrative not-for-profit guidance issued by the FASB. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\nIdentify the critical changes occurring in not-for-profit accounting today\n Skillfully implement today’s most challenging FASB standards affecting not-for-profits \n More effectively audit not-for-profit entities through superior knowledge of key accounting issues\n\nMajor Subjects\nKey issues related to not-for-profit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, concentrations of risk\, and etc.) Key challenges encountered in not-for-profit accounting (e.g.\, contributed services\, restricted contributions\, conditional contributions\, membership dues\, noncash contributions\, and etc.);; Additional issues in not-for-profit financial reporting \nInstructions\nNone URL:https://sc.cpa/event/ssaa171-27-surgents-the-most-critical-challenges-in-not-for-profit-accounting-today/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043752Z CREATED:20260612T230015Z LAST-MODIFIED:20260613T043752Z UID:10006495-1814356800-1814356800@sc.cpa SUMMARY:(SSAA225/27) Surgent's Latest Developments in Governmental Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of governmental accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced working knowledge of the latest developments in governmental accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the governmental environment \nObjectives\n\nKeep up with the latest developments at the GAO\, OMB\, AICPA\, and GASB\n Ensure that your accounting and auditing skills stay up to date with current requirements\n Be prepared for major changes on the horizon\n\nMajor Subjects\nDeveloping issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments (including SAS No. 146 on quality management) The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets \nInstructions\nNone URL:https://sc.cpa/event/ssaa225-27-surgents-latest-developments-in-governmental-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR