BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.3//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:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260605T032933 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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260707T083000 DTEND;TZID=America/Detroit:20260707T101000 DTSTAMP:20260605T032933 CREATED:20260515T005610Z LAST-MODIFIED:20260527T041016Z UID:10005631-1783413000-1783419000@sc.cpa SUMMARY:(LIAA01/27) 2026/27 Governmental Auditing Update: Yellow Book & Uniform Guidance DESCRIPTION:Event Description\nThis comprehensive course provides a focused update on key auditing developments affecting GAGAS and Single Audit engagements. The course integrates recent changes to the Yellow Book issued by the U.S. Government Accountability Office with major updates to Uniform Guidance and related Single Audit requirements. \nParticipants will begin with an overview of significant revisions to the 2024 Yellow Book\, including changes related to quality management\, key audit matters\, and effective dates. The course also addresses the GAO’s implementation delay and its implications for audit planning\, along with recent updates to the Green Book that may affect internal control considerations for governmental entities and Single Audits. \nThe course then shifts to recent developments affecting Single Audits\, including the 2024 Uniform Guidance overhaul\, updates to Appendix B of the AICPA GAS/Single Audit Guide\, and guidance issued through the Office of Management and Budget (OMB). Reporting-related changes\, including the transition to SAM.gov-based reporting\, are also discussed. \nDesigned for auditors working with governmental and nonprofit entities receiving federal awards\, this course helps participants understand how recent auditing and compliance changes intersect—and what to monitor as expectations continue to evolve. \nObjectives\n\nRecall quality management requirements under the 2024 Yellow Book. \nIdentify changes to the effective date of the 2024 Yellow Book. \nRecognize recent updates to the Green Book affecting internal control considerations. \nRecognize the impact of the 2024 Uniform Guidance changes on Single Audits. \nIdentify changes in Appendix B of the AICPA GAS/Single Audit Guide affecting Single Audit engagements. \nRecall key changes introduced through recent OMB memoranda relevant to Single Audits. URL:https://sc.cpa/event/liaa01-27-2026-27-governmental-auditing-update-yellow-book-uniform-guidance/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261020T130000 DTEND;TZID=America/Detroit:20261020T144000 DTSTAMP:20260605T032933 CREATED:20260515T010420Z LAST-MODIFIED:20260527T041014Z UID:10005724-1792501200-1792507200@sc.cpa SUMMARY:(LIAA27/27) Introduction to Yellow Book DESCRIPTION:Event Description\nPerforming engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS)\, commonly referred to as the “Yellow Book\,” involves additional reporting\, ethics\, and performance requirements that go beyond those outlined in AICPA Generally Accepted Auditing Standards (GAAS). This course provides an overview of the guidance found in the Yellow Book and explores its relationship with the AICPA Code of Professional Conduct. \nParticipants will gain an understanding of the unique CPE requirements for GAGAS engagements and review the Yellow Book standards for financial statement audits\, with a focus on ethical principles and independence. This course is designed to equip professionals with the foundational knowledge needed to navigate the complexities of Yellow Book engagements effectively. \nObjectives\n\nRecognize the unique auditing requirements in the Yellow Book \nRecognize the independence requirements for Yellow Book engagements \nIdentify the CPE requirements for Yellow Book engagements \nRecall the reporting requirements of Yellow Book URL:https://sc.cpa/event/liaa27-27-introduction-to-yellow-book/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261103T083000 DTEND;TZID=America/Detroit:20261103T101000 DTSTAMP:20260605T032933 CREATED:20260515T011124Z LAST-MODIFIED:20260527T041020Z UID:10005816-1793694600-1793700600@sc.cpa SUMMARY:(LIAA01R/27) 2026/27 Governmental Auditing Update: Yellow Book & Uniform Guidance - Rebroadcast DESCRIPTION:Event Description\nThis comprehensive course provides a focused update on key auditing developments affecting GAGAS and Single Audit engagements. The course integrates recent changes to the Yellow Book issued by the U.S. Government Accountability Office with major updates to Uniform Guidance and related Single Audit requirements. \nParticipants will begin with an overview of significant revisions to the 2024 Yellow Book\, including changes related to quality management\, key audit matters\, and effective dates. The course also addresses the GAO’s implementation delay and its implications for audit planning\, along with recent updates to the Green Book that may affect internal control considerations for governmental entities and Single Audits. \nThe course then shifts to recent developments affecting Single Audits\, including the 2024 Uniform Guidance overhaul\, updates to Appendix B of the AICPA GAS/Single Audit Guide\, and guidance issued through the Office of Management and Budget (OMB). Reporting-related changes\, including the transition to SAM.gov-based reporting\, are also discussed. \nDesigned for auditors working with governmental and nonprofit entities receiving federal awards\, this course helps participants understand how recent auditing and compliance changes intersect—and what to monitor as expectations continue to evolve. \nObjectives\n\nRecall quality management requirements under the 2024 Yellow Book. \nIdentify changes to the effective date of the 2024 Yellow Book. \nRecognize recent updates to the Green Book affecting internal control considerations. \nRecognize the impact of the 2024 Uniform Guidance changes on Single Audits. \nIdentify changes in Appendix B of the AICPA GAS/Single Audit Guide affecting Single Audit engagements. \nRecall key changes introduced through recent OMB memoranda relevant to Single Audits. URL:https://sc.cpa/event/liaa01r-27-2026-27-governmental-auditing-update-yellow-book-uniform-guidance-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20261112T083000 DTEND;TZID=America/Detroit:20261112T101000 DTSTAMP:20260605T032933 CREATED:20260515T010016Z LAST-MODIFIED:20260529T041525Z UID:10005688-1794472200-1794478200@sc.cpa SUMMARY:(LIAA34/27) Yellow Book Update DESCRIPTION:Event Description\nThis course will cover the latest in independence\, quality control\, audit planning\, and more required by Government Auditing Standards (Yellow Book). \nObjectives\nList important requirements of Government Auditing Standards o Explain important areas of emphasis within the Yellow Book. URL:https://sc.cpa/event/liaa34-27-yellow-book-update/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270106T102000 DTEND;TZID=America/Detroit:20270106T120000 DTSTAMP:20260605T032933 CREATED:20260515T010522Z LAST-MODIFIED:20260528T041522Z UID:10005730-1799230800-1799236800@sc.cpa SUMMARY:(LIAA44/27) Introduction to Single Audit (2026) DESCRIPTION:Event Description\nSingle Audits are a critical area of focus within the profession and require a thorough understanding of the Uniform Guidance and its unique requirements for auditing federal awards. This course provides a clear\, practical introduction to the performance and reporting standards that distinguish Single Audits from other types of audit engagements. \nParticipants will explore foundational concepts\, including internal controls over compliance\, the compliance requirements applicable to federal programs\, as well as how to leverage the Compliance Supplement. The course also covers reporting considerations. \nDesigned for professionals new to Single Audits—or those seeking a structured refresher—this course equips participants with the essential knowledge needed to understand and navigate Single Audit engagements. The course has been updated to reflect the 2024 Uniform Guidance. \nObjectives\n\nRecognize when a Single Audit is required. \nIdentify the elements of a finding in a Single Audit. \nRecall reporting requirements for a Single Audit. \nRecognize internal controls over compliance. \nIdentify compliance requirements. URL:https://sc.cpa/event/liaa44-27-introduction-to-single-audit-2026/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270113T102000 DTEND;TZID=America/Detroit:20270113T134000 DTSTAMP:20260605T032933 CREATED:20260515T005611Z LAST-MODIFIED:20260528T041631Z UID:10005632-1799835600-1799847600@sc.cpa SUMMARY:(LIAA50/27) Common Yellow Book & Single Audit Deficiencies DESCRIPTION:Event Description\nYellow Book and Single Audit engagements are routinely selected for peer review and continue to be areas of heightened scrutiny by peer reviewers and federal oversight agencies. This course examines common deficiencies identified in GAGAS and Single Audit engagements\, with a focus on understanding why these issues arise and how they can be avoided. \nParticipants will review frequent deficiencies related to Yellow Book requirements issued by the U.S. Government Accountability Office\, including independence\, CPE\, and reporting considerations. The course also addresses common Single Audit deficiencies\, including internal controls over compliance\, compliance testing\, and major program determination. \nDesigned for auditors performing Yellow Book and Single Audit engagements\, this course helps participants recognize recurring problem areas and better understand the requirements that continue to drive peer review findings. \nObjectives\n\nIdentify common deficiencies identified in Yellow Book engagements. \nRecall independence requirements applicable under the Yellow Book. \nIdentify common deficiencies identified in Single Audit engagements. URL:https://sc.cpa/event/liaa50-27-common-yellow-book-single-audit-deficiencies/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270216T102000 DTEND;TZID=America/Detroit:20270216T120000 DTSTAMP:20260605T032933 CREATED:20260515T010917Z LAST-MODIFIED:20260528T042009Z UID:10005780-1802773200-1802779200@sc.cpa SUMMARY:(LIAA44R/27) Introduction to Single Audit (2026) - Rebroadcast DESCRIPTION:Event Description\nSingle Audits are a critical area of focus within the profession and require a thorough understanding of the Uniform Guidance and its unique requirements for auditing federal awards. This course provides a clear\, practical introduction to the performance and reporting standards that distinguish Single Audits from other types of audit engagements. \nParticipants will explore foundational concepts\, including internal controls over compliance\, the compliance requirements applicable to federal programs\, as well as how to leverage the Compliance Supplement. The course also covers reporting considerations. \nDesigned for professionals new to Single Audits—or those seeking a structured refresher—this course equips participants with the essential knowledge needed to understand and navigate Single Audit engagements. The course has been updated to reflect the 2024 Uniform Guidance. \nObjectives\n\nRecognize when a Single Audit is required. \nIdentify the elements of a finding in a Single Audit. \nRecall reporting requirements for a Single Audit. \nRecognize internal controls over compliance. \nIdentify compliance requirements. URL:https://sc.cpa/event/liaa44r-27-introduction-to-single-audit-2026-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270310T083000 DTEND;TZID=America/Detroit:20270310T101000 DTSTAMP:20260605T032933 CREATED:20260515T011116Z LAST-MODIFIED:20260527T041017Z UID:10005804-1804667400-1804673400@sc.cpa SUMMARY:(LIAA01R2/27) 2026/27 Governmental Auditing Update: Yellow Book & Uniform Guidance - Rebroadcast DESCRIPTION:Event Description\nThis comprehensive course provides a focused update on key auditing developments affecting GAGAS and Single Audit engagements. The course integrates recent changes to the Yellow Book issued by the U.S. Government Accountability Office with major updates to Uniform Guidance and related Single Audit requirements. \nParticipants will begin with an overview of significant revisions to the 2024 Yellow Book\, including changes related to quality management\, key audit matters\, and effective dates. The course also addresses the GAO’s implementation delay and its implications for audit planning\, along with recent updates to the Green Book that may affect internal control considerations for governmental entities and Single Audits. \nThe course then shifts to recent developments affecting Single Audits\, including the 2024 Uniform Guidance overhaul\, updates to Appendix B of the AICPA GAS/Single Audit Guide\, and guidance issued through the Office of Management and Budget (OMB). Reporting-related changes\, including the transition to SAM.gov-based reporting\, are also discussed. \nDesigned for auditors working with governmental and nonprofit entities receiving federal awards\, this course helps participants understand how recent auditing and compliance changes intersect—and what to monitor as expectations continue to evolve. \nObjectives\n\nRecall quality management requirements under the 2024 Yellow Book. \nIdentify changes to the effective date of the 2024 Yellow Book. \nRecognize recent updates to the Green Book affecting internal control considerations. \nRecognize the impact of the 2024 Uniform Guidance changes on Single Audits. \nIdentify changes in Appendix B of the AICPA GAS/Single Audit Guide affecting Single Audit engagements. \nRecall key changes introduced through recent OMB memoranda relevant to Single Audits. URL:https://sc.cpa/event/liaa01r2-27-2026-27-governmental-auditing-update-yellow-book-uniform-guidance-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270407T102000 DTEND;TZID=America/Detroit:20270407T134000 DTSTAMP:20260605T032933 CREATED:20260515T011116Z LAST-MODIFIED:20260528T041511Z UID:10005805-1807093200-1807105200@sc.cpa SUMMARY:(LIAA50R/27) Common Yellow Book & Single Audit Deficiencies - Rebroadcast DESCRIPTION:Event Description\nYellow Book and Single Audit engagements are routinely selected for peer review and continue to be areas of heightened scrutiny by peer reviewers and federal oversight agencies. This course examines common deficiencies identified in GAGAS and Single Audit engagements\, with a focus on understanding why these issues arise and how they can be avoided. \nParticipants will review frequent deficiencies related to Yellow Book requirements issued by the U.S. Government Accountability Office\, including independence\, CPE\, and reporting considerations. The course also addresses common Single Audit deficiencies\, including internal controls over compliance\, compliance testing\, and major program determination. \nDesigned for auditors performing Yellow Book and Single Audit engagements\, this course helps participants recognize recurring problem areas and better understand the requirements that continue to drive peer review findings. \nObjectives\n\nIdentify common deficiencies identified in Yellow Book engagements. \nRecall independence requirements applicable under the Yellow Book. \nIdentify common deficiencies identified in Single Audit engagements. URL:https://sc.cpa/event/liaa50r-27-common-yellow-book-single-audit-deficiencies-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270512T130000 DTEND;TZID=America/Detroit:20270512T162000 DTSTAMP:20260605T032933 CREATED:20260515T010837Z LAST-MODIFIED:20260528T041919Z UID:10005773-1810126800-1810138800@sc.cpa SUMMARY:(LIAA50R2/27) Common Yellow Book & Single Audit Deficiencies - Rebroadcast DESCRIPTION:Event Description\nYellow Book and Single Audit engagements are routinely selected for peer review and continue to be areas of heightened scrutiny by peer reviewers and federal oversight agencies. This course examines common deficiencies identified in GAGAS and Single Audit engagements\, with a focus on understanding why these issues arise and how they can be avoided. \nParticipants will review frequent deficiencies related to Yellow Book requirements issued by the U.S. Government Accountability Office\, including independence\, CPE\, and reporting considerations. The course also addresses common Single Audit deficiencies\, including internal controls over compliance\, compliance testing\, and major program determination. \nDesigned for auditors performing Yellow Book and Single Audit engagements\, this course helps participants recognize recurring problem areas and better understand the requirements that continue to drive peer review findings. \nObjectives\n\nIdentify common deficiencies identified in Yellow Book engagements. \nRecall independence requirements applicable under the Yellow Book. \nIdentify common deficiencies identified in Single Audit engagements. URL:https://sc.cpa/event/liaa50r2-27-common-yellow-book-single-audit-deficiencies-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270608T083000 DTEND;TZID=America/Detroit:20270608T092000 DTSTAMP:20260605T032933 CREATED:20260515T010421Z LAST-MODIFIED:20260528T041515Z UID:10005725-1812443400-1812446400@sc.cpa SUMMARY:(LIAA78/27) 2026/27 Yellow Book Update DESCRIPTION:Event Description\nStay current on key developments affecting governmental audits with this focused update on the 2024 revision of the Yellow Book. This course highlights significant changes related to quality management and updates affecting key audit matters\, with an emphasis on how these revisions impact audit planning and execution. \nThe course also addresses the GAO’s implementation delay and its implications for 2026 audit planning. Participants will gain context around recent leadership changes at the U.S. Government Accountability Office and what those transitions may signal for future guidance and oversight priorities. \nIn addition\, the course includes an overview of recent updates to the Green Book\, helping auditors understand changes to internal control guidance that may affect nonprofit and governmental entities\, including some Single Audit engagements. \nObjectives\n\nRecall the requirements related to quality management in the 2024 Yellow Book. \nIdentify changes to the effective date of the 2024 Yellow Book. \nRecognize recent changes to the Green Book. URL:https://sc.cpa/event/liaa78-27-2026-27-yellow-book-update/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270616T083000 DTEND;TZID=America/Detroit:20270616T101000 DTSTAMP:20260605T032933 CREATED:20260515T010009Z LAST-MODIFIED:20260528T041632Z UID:10005678-1813134600-1813140600@sc.cpa SUMMARY:(LIAA81/27) Introduction to Not-for-Profit Accounting DESCRIPTION:Event Description\nNot-for-profit organizations encounter distinct accounting complexities. This course provides an introduction to the financial statements and specialized accounting principles relevant to nonprofits. Attendees will explore key topics such as net assets\, agency transactions\, contributions\, and endowments\, focusing on the unique transactions and account balances that define not-for-profit accounting. \nObjectives\n\nRecall the unique accounting principles and transactions applicable to NFP organizations \nIdentify the basic financial statements of nonprofit organizations \nRecall the accounting for contributions \nIdentify net asset classifications for nonprofit organizations \nIdentify agency transactions URL:https://sc.cpa/event/liaa81-27-introduction-to-not-for-profit-accounting/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT END:VCALENDAR