BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.20//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260609T083000 DTEND;TZID=America/Detroit:20260609T120000 DTSTAMP:20260420T200112 CREATED:20250331T210111Z LAST-MODIFIED:20250709T150511Z UID:10004392-1780993800-1781006400@sc.cpa SUMMARY:(LIAA31/26) What's Changing in Accounting and Auditing for Government Entities DESCRIPTION:Event Description\nThis course provides a comprehensive overview of key changes affecting governmental financial reporting and Single Audit engagements. We’ll begin by examining the impact of GASB Statements 101-104 on financial reporting\, followed by a detailed review of updates to the 2024 Uniform Guidance and the 2025 Compliance Supplement. Finally\, we’ll explore emerging developments and other critical factors shaping Single Audits. Stay ahead of the curve with insights to help you adapt to these evolving standards. \nObjectives\nUpon completing this course\, a learner will be able to: \n\nRecognize the impact of GASB 101 on accounting for compensated absences \nRecall changes to the financial reporting model \nIdentify changes to disclosure requirements for certain assets and risks \nRecognize proposed changes to governmental GAAP \nIdentify changes to single audits as a result of the 2025 Compliance Supplement \nRecognize the impact of the 2024 Uniform Guidance on Single Audits \nIdentify the key findings in GAO’s Improper Payments: Information on Agencies’ Fiscal Year 2023 Estimates report (GAO-24-106927) \nRecognize the requirements of the FDTA \nIdentify the impact of the DOE’s Related Party Disclosure Requirements on education audits \nIdentify the strategies recommended to fight fraud from the AICPA’s Government Performance and Accountability Committee’s Detecting Government Fraud report URL:https://sc.cpa/event/liaa31-26-whats-changing-in-accounting-and-auditing-for-government-entities/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260611T130000 DTEND;TZID=America/Detroit:20260611T153000 DTSTAMP:20260420T200112 CREATED:20250331T205317Z LAST-MODIFIED:20250709T150509Z UID:10004318-1781182800-1781191800@sc.cpa SUMMARY:(LIAA32/26) Not-for-Profit Accounting & Auditing Update DESCRIPTION:Event Description\nThis course provides a comprehensive update on the key developments impacting not-for-profit (NFP) accounting and auditing in 2025. While the FASB hasn’t recently issued NFP-specific standards\, several Accounting Standard Updates (ASUs) will significantly affect nonprofit organizations. We’ll review these changes and their implications. We also explore the growing relevance of programmatic investments and their interplay with the Current Expected Credit Losses (CECL) standard\, and examine the IFR4NPO initiative\, a global project aimed at establishing universal financial reporting standards for nonprofits. On the auditing side\, we’ll delve into the impact of the new quality management standards\, impacting firms that provide attestation services\, including compilations and reviews for nonprofits. This session will equip you with the insights needed to navigate these changes and stay compliant. \nObjectives\nUpon completing this course\, a learner will be able to: \n\nIdentify elements of the proposed IFR4NPO standards \nRecall the impact of recent standard setting on programmatic investments \nRecognize the impact of recent ASUs on nonprofit financial reporting \nRecall the components of quality management in the 2024 Yellow Book URL:https://sc.cpa/event/liaa32-26-not-for-profit-accounting-auditing-update/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260618T083000 DTEND;TZID=America/Detroit:20260618T110000 DTSTAMP:20260420T200112 CREATED:20250331T205707Z LAST-MODIFIED:20250709T152009Z UID:10004351-1781771400-1781780400@sc.cpa SUMMARY:(LIAA33/26) What's Going on at the GASB DESCRIPTION:Event Description\nStay up to date with the latest from the Governmental Accounting Standards Board (GASB) in this comprehensive 2025 update. This course will begin with a review of recently issued standards\, including compensated absences\, asset disclosures\, risk and uncertainty disclosures\, and financial reporting model improvements. Next\, we’ll dive into the exposure drafts and ongoing projects covering the latest on agenda projects. Whether you’re in government accounting or involved in governmental audits\, this course ensures you’re in the know about all things GASB\, preparing you for the changes and developments shaping the future of governmental financial reporting. \nObjectives\nUpon completing this course\, a learner will be able to: \n\nRecognize the impact of GASB 101 on accounting for compensated absences \nRecall changes to the financial reporting model \nIdentify changes to disclosure requirements for certain assets and risks \nRecognize proposed changes to governmental GAAP URL:https://sc.cpa/event/liaa33-26-whats-going-on-at-the-gasb/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260420T200112 CREATED:20250605T205019Z LAST-MODIFIED:20250606T041127Z UID:10005015-1782820800-1782820800@sc.cpa SUMMARY:(SSAA467/26) Surgent's A Complete Guide to the Yellow Book DESCRIPTION:Event Description\nIf you work with governments and not-for-profits\, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. The course materials utilize a highly illustrative and innovative format including over 20 focused exercises on key practice issues. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\nThoroughly understand the requirements of the Yellow Book and how they relate to the AICPA and single audit requirements Excel in the Yellow Book auditing arena Save time and stress on Yellow Book engagements via in-depth knowledge of the requirements \nMajor Subjects\nWhen is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e.\, requirements related to independence\, CPE\, peer review\, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e.\, examinations\, reviews\, and agreed-upon procedures engagements) and performance audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa467-26-surgents-a-complete-guide-to-the-yellow-book/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260420T200112 CREATED:20250605T205109Z LAST-MODIFIED:20250606T041623Z UID:10005029-1782820800-1782820800@sc.cpa SUMMARY:(SSAA563/26) 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\nUnderstand the latest GAO\, OMB\, AICPA\, and FASB developments Keep your accounting and auditing skills up to date with current requirements Prepare for major changes on the horizon \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/ssaa563-26-surgents-latest-developments-in-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260420T200112 CREATED:20250605T205218Z LAST-MODIFIED:20250606T044212Z UID:10005060-1782820800-1782820800@sc.cpa SUMMARY:(SSAA604/26) Surgent's Understanding and Testing Control and Compliance in a Single Audit DESCRIPTION:Event Description\nThe control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result\, sometimes it’s difficult to tell where the auditor’s responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today. \nDesigned For\nAuditors performing single audits \nObjectives\nObtain a thorough understanding of the auditor’s responsibilities related to internal control in a single audit Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs Perform single audits that make peer reviewers happy \nMajor Subjects\nThe essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa604-26-surgents-understanding-and-testing-control-and-compliance-in-a-single-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260420T200112 CREATED:20250605T205405Z LAST-MODIFIED:20250606T041624Z UID:10005099-1782820800-1782820800@sc.cpa SUMMARY:(SSAA520/26) 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\nKeep up with the latest developments at the GAO\, OMB\, AICPA\, GASB\, and FASB Ensure that your accounting and auditing skills stay up-to-date with current requirements Be prepared for major changes on the horizon issues \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/ssaa520-26-surgents-latest-developments-in-government-and-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260420T200112 CREATED:20250605T210018Z LAST-MODIFIED:20250606T044923Z UID:10005237-1782820800-1782820800@sc.cpa SUMMARY:(SSAA575/26) Surgent's Applying the Yellow Book to a Financial Statement Audit DESCRIPTION:Event Description\nKnowing just a little about the Yellow Book can hurt you! It is important to have a thorough understanding of the standards. This course covers the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. You will learn precisely what the Yellow Book does and does not require auditors to do. Updated for the 2024 Yellow Book revision\, the course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced knowledge of the Yellow Book. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\nThoroughly understand the requirements of the Yellow Book and how they relate to the AICPA and single audit requirements Apply the Yellow Book in an effective and efficient manner Save time by understanding what the Yellow Book does and does not require auditors to do \nMajor Subjects\nCritical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality management; and peer review The Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control \nInstructions\nNone URL:https://sc.cpa/event/ssaa575-26-surgents-applying-the-yellow-book-to-a-financial-statement-audit/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260420T200112 CREATED:20250605T210328Z LAST-MODIFIED:20250606T045315Z UID:10005315-1782820800-1782820800@sc.cpa SUMMARY:(SSAA468/26) Surgent's A Complete Guide to the Yellow Book DESCRIPTION:Event Description\nIf you work with governments and not-for-profits\, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. Updated for the 2024 Yellow Book revision\, the course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced knowledge of the Yellow Book. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\nThoroughly understand the requirements of the Yellow Book and how they relate to the AICPA and single audit requirements Excel in the Yellow Book auditing arena Save time and stress on Yellow Book engagements via in-depth knowledge of the requirements \nMajor Subjects\nWhen is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e.\, requirements related to independence\, CPE\, peer review\, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e.\, examinations\, reviews\, and agreed-upon procedures engagements) and performance audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa468-26-surgents-a-complete-guide-to-the-yellow-book/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260420T200112 CREATED:20250605T211717Z LAST-MODIFIED:20250606T045617Z UID:10005456-1782820800-1782820800@sc.cpa SUMMARY:(SSAA585/26) Surgent's Single Auditing Made Simple DESCRIPTION:Event Description\nSingle auditing can seem complex. With thousands of pages of potential AICPA\, GAO\, and OMB literature coming together for the audit of one client\, auditors can easily lose focus and confidence in what they are supposed to do; however\, it does not have to be that way. This course is designed to sharpen your skills and knowledge in performing single audits and eliminate wasted efforts. \nDesigned For\nNot-for-profit and government auditors \nObjectives\nThoroughly understand what a single audit includes and excludes Apply some of the best practices and avoid some of the worst mistakes seen in single audits Skillfully apply today’s single audit requirements \nMajor Subjects\nThe key requirements and responsibilities related to the schedule of expenditures of federal awards and the determination of major programs The processes of determining the direct and material compliance requirements\, obtaining an understanding of and testing the related internal controls\, and performing compliance testing The development and reporting of findings in the schedule of findings and questioned costs Additional performance and reporting responsibilities \nInstructions\nNone URL:https://sc.cpa/event/ssaa585-26-surgents-single-auditing-made-simple/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260420T200112 CREATED:20250605T211717Z LAST-MODIFIED:20250606T045909Z UID:10005457-1782820800-1782820800@sc.cpa SUMMARY:(SSAA605/26) Surgent's Understanding and Testing Control and Compliance in a Single Audit DESCRIPTION:Event Description\nThe control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result\, sometimes it’s difficult to tell where the auditor’s responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements contained in the 2024 revision to the Uniform Guidance for Federal Awards. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today. \nDesigned For\nAuditors performing single audits \nObjectives\nObtain a thorough understanding of the auditor’s responsibilities related to internal control in a single audit Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs Perform single audits that make peer reviewers happy \nMajor Subjects\nThe essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa605-26-surgents-understanding-and-testing-control-and-compliance-in-a-single-audit/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260420T200112 CREATED:20250605T213133Z LAST-MODIFIED:20250606T044824Z UID:10005492-1782820800-1782820800@sc.cpa SUMMARY:(SSAA574/26) Surgent's Applying the Yellow Book to a Financial Statement Audit DESCRIPTION:Event Description\nKnowing just a little about the Yellow Book can hurt you! It is important to have a thorough understanding of the standards. This course covers the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. You will learn precisely what the Yellow Book does and does not require auditors to do. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced knowledge of the Yellow Book. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\nThoroughly understand the requirements of the new Yellow Book and how they relate to the AICPA and single audit requirements Prepare to implement the new Yellow Book in an effective and efficient manner Save time by understanding what the new Yellow Book does and does not require auditors to do \nMajor Subjects\nCritical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review The Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control \nInstructions\nNone URL:https://sc.cpa/event/ssaa574-26-surgents-applying-the-yellow-book-to-a-financial-statement-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260420T200112 CREATED:20250605T213507Z LAST-MODIFIED:20250606T044105Z UID:10005526-1782820800-1782820800@sc.cpa SUMMARY:(SSAA510/26) Surgent's Government and Nonprofit Frauds and Controls to Stop Them DESCRIPTION:Event Description\nGeorge Washington once wrote\, “We ought not to look back\, unless it is to derive useful lessons from past errors\, and for the purpose of profiting by dear bought experience.” The cost of fraud\, dearly paid by governments and nonprofits\, is too severe not to learn and profit from. In this course\, we will look back at real-world government and nonprofit frauds and derive useful controls to stop them. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of fraud and anti-fraud controls to both auditors and industry professionals. \nDesigned For\nAuditors of governments and nonprofits and industry professionals interested in preventing fraud \nObjectives\nIdentify common frauds occurring in governments and nonprofits today Skillfully develop controls to combat frauds Protect governments and nonprofits from fraud \nMajor Subjects\nExamine real-world misappropriations of cash\, check frauds\, vendor scams\, credit card abuse\, grant frauds\, benefit schemes\, inventory thefts\, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit \nInstructions\nNone URL:https://sc.cpa/event/ssaa510-26-surgents-government-and-nonprofit-frauds-and-controls-to-stop-them/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR