BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.20//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: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:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260421T180551 CREATED:20250605T205024Z LAST-MODIFIED:20250606T044009Z UID:10005020-1782820800-1782820800@sc.cpa SUMMARY:(SSET407/26) Surgent's Surging Auditors: Daily Dilemmas DESCRIPTION:Event Description\nEthics are the hallmark of our profession\, and we must be uncompromising in our commitment to acting ethically. However\, many ethical dilemmas arise unexpectedly as we perform our daily tasks\, and challenge us\, as there often appears to be several ways forward. We need to decide which is the correct one. In this game\, the learner plays the role of an auditor at Surging Auditors LLP and must complete common activities from their daily task list. As they complete these tasks\, the player navigates unexpected encounters with colleagues\, clients\, and friends with questions that challenge decision-making skills and knowledge of the AICPA Code of Professional Conduct and other ethics guidance. Those responses and decisions are measured to ensure the player maximizes opportunities that benefit the firm and themselves while remaining independent and within ethical boundaries. \nDesigned For\nAccounting professionals in auditing who need to build skills or increase awareness in character\, integrity\, independence\, and objectivity. \nObjectives\nDemonstrate the importance of character\, integrity\, and serving the public interest Demonstrate the importance of independence\, objectivity\, and ethical behavior \nMajor Subjects\nThe importance of proper documentation of workpapers Meeting firm-mandated ethical requirements Independence issues related to client relationships Client engagement and entertainment Accurate and complete reporting of time \nInstructions\nNone URL:https://sc.cpa/event/sset407-26-surgents-surging-auditors-daily-dilemmas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260421T180551 CREATED:20250605T205909Z LAST-MODIFIED:20250606T043306Z UID:10005202-1782820800-1782820800@sc.cpa SUMMARY:(SSET401/26) Surgent's Ethical Considerations for CPAs DESCRIPTION:Event Description\nAs accounting firm’s non-attest offerings to their attest clients become more diversified\, such engagements increase firms’ exposure to independence violations. In order to thread the needle of providing value-added services and upholding their independence obligations\, firms need to have a strong foundational understanding of the applicable ethical and independence rules which govern these engagements. In this course\, we’ll review the relevant sections of the AICPA Code of Professional Conduct regarding independence\, objectivity\, and conflicts of interest. The course will focus on the Code’s Independence Rule and common threats to auditor’s independence. In particular\, the course will focus on those unique considerations related to non-attest services\, both from the perspective of AICPA interpretations and other applicable rules and regulations. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. \nDesigned For\nAll CPAs \nObjectives\nIdentify the key sources of guidance on auditor independence Recall key components of applicable independence guidance from the AICPA\, SEC and other regulators Assess independence risks related to common client situations \nMajor Subjects\nAuditor independence and its importance to the public accounting profession Common threats to auditor independence AICPA’s framework for assessing conflicts of interest Unique threats related to non-attest services to attest clients Common safeguards to help assure compliance with relevant rules and regulations \nInstructions\nNone URL:https://sc.cpa/event/sset401-26-surgents-ethical-considerations-for-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260421T180551 CREATED:20250605T210513Z LAST-MODIFIED:20250606T045510Z UID:10005349-1782820800-1782820800@sc.cpa SUMMARY:(SSET405/26) Surgent's Ethics for the Industry Accountant DESCRIPTION:Event Description\nWhile ethics training is required by many states\, the true value of the CPA license is in understanding how critically important ethical behavior is to our customers\, our firms\, and the public. This course will explore the basic tenets of ethical behavior and use case studies to explore ethical dilemmas in various companies and organizations with a focus on dilemmas that may face CPAs in the industry. \nDesigned For\nFinance and accounting professionals\, particularly CPAs in industry \nObjectives\nIdentify and understand critical thinking errors as they relate to ethical dilemmas Understand the professional code of ethics and conduct Be familiar with the new AICPA Ethics Codification Recognize the impact of ethical and unethical conduct on our profession Understand the common types of fraud in business and identify red flags of fraud \nMajor Subjects\nWhat are ethics? Why study ethics? Ethical responsibilities of CPAs Professional code of ethics and conduct AICPA Codification updated Ethical dilemmas CPA vision Real disciplinary cases to illustrate critical points \nInstructions\nNone URL:https://sc.cpa/event/sset405-26-surgents-ethics-for-the-industry-accountant/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260421T180551 CREATED:20250605T211539Z LAST-MODIFIED:20250606T045712Z UID:10005428-1782820800-1782820800@sc.cpa SUMMARY:(SSET400/26) Surgent's Transitioning to the Accounting Profession DESCRIPTION:Event Description\nNew accountants\, whether coming right out of school or from industry will find that the accounting profession is heavily governed by technical and ethical standards. In addition\, the new accounting professional will need to understand new terminology as well as what their team members and clients expect of them by way of job performance and client service. This module will help those transitioning to the accounting profession to understand the role of the accountant in public accounting and in industry\, discuss the major standards relating to ethics including integrity\, objectivity\, independence and serving the public trust. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAccountants new to the profession or new to auditing \nObjectives\nDescribe what it means to be a professional Understand the major standards governing the behavior of accountants and where to find them Explain the importance of character\, integrity and serving the public interest Describe the importance of independence and objectivity Identify characteristics of high performing accountants Be able to handle ethical dilemmas \nMajor Subjects\nThe AICPA Code of Professional Conduct The Conceptual Framework for Independence Safeguarding independence when performing both attest and non-attest services How to handle ethical dilemmas commonly faced by new professionals Role of accounting professionals in public accounting and in industry Characteristics common to high performing accounting professionals \nInstructions\nNone URL:https://sc.cpa/event/sset400-26-surgents-transitioning-to-the-accounting-profession/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260421T180551 CREATED:20250605T213128Z LAST-MODIFIED:20250606T044821Z UID:10005490-1782820800-1782820800@sc.cpa SUMMARY:(SSET402/26) Surgent's Ethics for Tax Professionals DESCRIPTION:Event Description\nThe purpose of this program is to discuss the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230\, as well as the preparer penalty provisions set forth in the Internal Revenue Code. Please note: This ethics course does not cover state-specific issues and so is not applicable in states that require ethics courses to include specific state laws and regulations. Please check with your state board prior to registering for this program if you are in doubt about whether this program satisfies your state’s ethics requirements. \nDesigned For\nAny tax practitioner who wishes to be informed or updated with respect to the Circular 230 rules of conduct that apply to tax return preparers \nObjectives\nUnderstand how Circular 230 addresses the more commonly encountered ethical questions tax return preparers face in practice on a regular basis \nMajor Subjects\nWhat does practicing before the IRS mean? Who may practice before the IRS? What should a tax preparer do if he or she has knowledge of a client’s omission of income from a tax return? May a tax preparer rely on the work of other tax return preparers? May a tax preparer rely on and use client-provided information? Standards associated with giving advice to clients Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records? \nInstructions\nNone URL:https://sc.cpa/event/sset402-26-surgents-ethics-for-tax-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260421T180551 CREATED:20250605T213359Z LAST-MODIFIED:20250606T044026Z UID:10005522-1782820800-1782820800@sc.cpa SUMMARY:(SSET404/26) Surgent's Ethical Considerations for the CPA DESCRIPTION:Event Description\nCPAs today face greater challenges than ever to maintain the high ethical standards of their profession. It is vitally important that all CPAs understand their professional responsibilities related to all aspects of their job. This course\, which focuses on key components of the AICPA Code of Professional Conduct\, reviews a history of the CPA profession and focuses on ethical requirements that CPAs must adhere to in their everyday practice\, including practical examples of potential ethical dilemmas that practitioners may encounter\, particularly those related to objectivity and independence. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. This course does not qualify for IRS credit. \nDesigned For\nAll CPAs \nObjectives\nUnderstand the attributes of ethics and professional conduct Identify ethical issues that occur every day in the work environment Understand those deliberative\, emotional\, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation Understand CPA Independence issues and professional conduct \nMajor Subjects\nExamine the CPA’s role in today’s economy Compare similarities and differences between individual and business ethics Explore the link between ethics\, integrity and scruples Discuss the basic attributes of ethics and professional conduct Review the history of the CPA profession and the CPA’s requirement to adhere to ethics policies and codes of conduct Review the AICPA’s Code of Professional Conduct and a CPA’s responsibilities to the public\, clients and colleagues Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers Review CPA Independence violations by current legal case examples \nInstructions\nNone URL:https://sc.cpa/event/sset404-26-surgents-ethical-considerations-for-the-cpa/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260421T180551 CREATED:20250810T162010Z LAST-MODIFIED:20250811T040515Z UID:10005574-1782820800-1782820800@sc.cpa SUMMARY:(SSET410/26) Surgent's AI and Data Ethics in Accounting DESCRIPTION:Event Description\nThis course explores the ethical considerations of AI in accounting. Participants will examine the principles of AI data ethics\, regulatory requirements\, and strategies for ethical AI use. \nDesigned For\nCPAs and accountants at all levels seeking a greater understanding of artificial intelligence \nObjectives\n\nUnderstand the fundamental principles of AI and data ethics and their relevance to accounting \nAnalyze the ethical implications of AI adoption in auditing and accounting with a focus on independence\, objectivity\, and professional skepticism \nDescribe the concepts of algorithmic bias and fairness in AI systems and develop strategies to mitigate these issues \nEvaluate the regulatory requirements and guidelines from national and international bodies regarding AI and data ethics \nDevelop strategies for ensuring ethical use of AI in accounting practices\n\nMajor Subjects\n\nFundamental principles of AI and data ethics  \nImportance of ethics in AI adoption  \nRelevance of data ethics in accounting practices  \nFrameworks for ethical AI implementation \nEthical implications of AI in auditing and accounting  \nMaintaining independence and objectivity  \nEnsuring professional skepticism with AI tools  \nAddressing ethical dilemmas in AI-driven audits  \nAlgorithmic bias and fairness in AI systems  \nIdentifying and understanding algorithmic bias  \nStrategies to ensure fairness in AI models  \nCase studies on bias and fairness issues in accounting  \nRegulatory requirements and guidelines  \nOverview of national and international regulations (e.g.\, GDPR\, HIPAA)  \nCompliance with ethical standards in AI use  \nEmerging guidelines from accounting bodies on AI ethics  \nStrategies for ethical AI use in accounting  \nImplementing ethical AI frameworks and tools  \nPromoting transparency\, accountability\, and fairness  \nDeveloping a culture of ethics in AI-enhanced accounting practices URL:https://sc.cpa/event/sset410-26-surgents-ai-and-data-ethics-in-accounting/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR