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DTSTART;TZID=America/Detroit:20250821T083000
DTEND;TZID=America/Detroit:20250821T120000
DTSTAMP:20260425T145554
CREATED:20250331T210311Z
LAST-MODIFIED:20250820T162011Z
UID:10004414-1755765000-1755777600@sc.cpa
SUMMARY:(LIAA08/26) 2025 Hot Topics A&A 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. \nDesigned For\nPublic and industry accountants at all levels interested in remaining current on U.S. GAAP requirements \nObjectives\n\nIdentify “hot topics” in accounting and financial reporting \nRecall “plain language” explanations of current and emerging U.S. GAAP requirements \nExplain why new accounting standards were released\, and the most significant impact on financial reporting  \nList practical examples of responding to on-going and emerging risks relevant to accounting and finance professionals\n\n  \nMajor Subjects\n\nThe latest FASB standard-setting activity\, including significant projects on the horizon  \nUnderstanding the impact of current period changing accounting standards  \nHow to appropriately address on-going or emerging accounting and reporting issues due to the current environment  \nNonpublic entity alternatives within U.S. GAAP important to the current environment\n\n 
URL:https://sc.cpa/event/liaa08-26-2025-hot-topics-aa-update/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis":MAILTO:jlouis@emergentgroup.net
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BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20250819T130000
DTEND;TZID=America/Detroit:20250819T144000
DTSTAMP:20260425T145554
CREATED:20250331T205535Z
LAST-MODIFIED:20250818T163515Z
UID:10004341-1755608400-1755614400@sc.cpa
SUMMARY:(LIAA07/26) Accounting for Equity Investments
DESCRIPTION:Event Description\nUnderstanding the proper accounting for and reporting of investments can be challenging\, especially given recent changes to U.S. GAAP.  This course will provide critical considerations when evaluating the proper treatment of basic investments in other entities and other common investments for nonpublic entities in U.S. GAAP-basis financial statements\, including consideration of recent changes in financial instrument accounting\, reporting\, and disclosure. \nDesigned For\nAnyone responsible for preparing or attesting upon financial statements \nObjectives\n\nRecall the proper accounting for investments  \nRecognize special accounting considerations\, such as equity method investments\, alternative investments with net asset value\, and more \nIdentify fair value presentation and disclosure requirements \n\nMajor Subjects\n\nIdentifying the three primary factors in determining proper accounting for investments other entities \nExploring the principles underlying equity method investment accounting \nExplaining the practical expedient to account for qualifying alternative investments using net asset value \nDescribing the categorizations for initial recognition and subsequent measurement of equity investments under FASB 321 \nDiscussing the key characteristics requiring consolidation of the investee \nDiscussing the foundational principles of fair value measurement and disclosure
URL:https://sc.cpa/event/liaa07-26-accounting-for-equity-investments/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20250807T102000
DTEND;TZID=America/Detroit:20250807T120000
DTSTAMP:20260425T145554
CREATED:20250331T205821Z
LAST-MODIFIED:20250806T163505Z
UID:10004373-1754562000-1754568000@sc.cpa
SUMMARY:(LIAA04/26) Internal Control Deficiencies and Other Matters - Adding Value Through Required Auditor Communications
DESCRIPTION:Event Description\nProfessional and regulatory audit standards require communication of internal control matters noted in a financial statement audit. This assists management and those charged with governance with satisfying responsibilities for designing\, implementing\, maintaining\, and monitoring internal controls. In addition\, in order to retain existing clients\, lower fee pressures and gain invaluable referral sources\, financial statement auditors must place a priority on being a value-added business advisor. This module will help the auditor with understanding how to improve required internal control communications to be more value-added from the perspective of the client. \nDesigned For\nProfessionals responsible for evaluating the design and implementation of internal control \nObjectives\nDiscuss what\, when\, and to whom to communicate identified deficiencies in internal control during the financial statement audit  \n\nDescribe how to categorize the severity of identified deficiencies \n Explain how to draft written communications in a way that will increase the likelihood of corrective action \n Describe the importance of making value-added business advice to clients a priority \nExplain how to anticipate and prevent issues that could negatively impact clients \n\nMajor Subjects\n\nThe required communication of internal control matters noted on an audit  \nEvaluating the severity of identified deficiencies\, including consideration of qualitative considerations \nImportance of placing a priority on being a value-added business advisor
URL:https://sc.cpa/event/liaa04-26-internal-control-deficiencies-and-other-matters-adding-value-through-required-auditor-communications/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20250709T102000
DTEND;TZID=America/Detroit:20250709T120000
DTSTAMP:20260425T145554
CREATED:20250331T205710Z
LAST-MODIFIED:20250708T232006Z
UID:10004353-1752056400-1752062400@sc.cpa
SUMMARY:(LIAA01/26) 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. \nDesigned For\nAnyone responsible for the preparation and fair presentation of financial statements \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 \n Apply illustrative examples to explain how judgment can be appropriately applied in reliable financial reporting\n\nMajor Subjects\n\nDetermining an appropriate sense of quantitative and qualitative materiality \n Identifying the critical components of the financial statements that matter most to financial statement users \n Evaluating where the financial statements are most likely to contain material fraud and error\, and ensuring adequate internal control and monitoring to mitigate those risks
URL:https://sc.cpa/event/liaa01-26-thinking-like-an-auditor-when-preparing-your-financial-statements/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20250515T080000
DTEND;TZID=America/Detroit:20250516T164500
DTSTAMP:20260425T145554
CREATED:20250331T205525Z
LAST-MODIFIED:20250514T162023Z
UID:10004336-1747296000-1747413900@sc.cpa
SUMMARY:(CN4113/25) Spring Splash Accounting Conference
DESCRIPTION:Event Description\nSpring Splash\, one of SCACPA’s 2 conferences\, features sessions along 5 different tracks over 2 days. Tracks include Tax\, Accounting & Auditing\, Industry\, and Non-Profit/Government. Spring Splash is a large\, in-person gathering of CPAs in the state. It also features the New CPA Oath Ceremony\, prime networking opportunities\, and a variety of exhibitors to solve your business needs.  \n 
URL:https://sc.cpa/event/cn4113-25-spring-splash-accounting-conference-charleston-sc/
LOCATION:Embassy Suites by North Charleston\, 5055 International Blvd\, North Charleston\, SC\, United States
CATEGORIES:In-Person
ORGANIZER;CN="J. William Strickland%2C CPA%2C MBA%2C JD":MAILTO:wstrickland@jwspa.com
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