(LIAA31/26) What’s Changing in Accounting and Auditing for Government Entities

This 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...

Non Member: $180
Credit Hours: 4

(LIAA32/26) Not-for-Profit Accounting & Auditing Update

This 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...

Non Member: $180
Credit Hours: 3

(LIAA33/26) What’s Going on at the GASB

Stay 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...

Non Member: $180
Credit Hours: 3

(LIAA01/27) 2026/27 Governmental Auditing Update: Yellow Book & Uniform Guidance

This 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. Participants will begin with an overview of significant revisions to the...

Non Member: $90
Credit Hours: 2

(LIAA02/27) What’s Going on at the GASB (2026/27)

This course provides a focused update on major recent pronouncements issued by the Governmental Accounting Standards Board (GASB). Coverage includes GASB Statement No. 103 (financial reporting model), GASB Statement No. 104 (disclosures for capital assets), and GASB Statement No. 105 (subsequent events). Participants will also receive a high-level overview of active GASB exposure drafts and...

Non Member: $90
Credit Hours: 2

(CN4113/25) Spring Splash Accounting Conference

Embassy Suites by North Charleston 5055 International Blvd, North Charleston, SC, United States

Spring 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...

Non Member: $925
Credit Hours: 16

(LIAA12/27) Consideration of Fraud

This course provides an in-depth exploration of AU-C 240, Consideration of Fraud in a Financial Statements Audit. Participants will gain practical insights into identifying, assessing, and responding to fraud risks within the context of financial statement audits. Through engaging lectures, real-world examples, and case studies, the course examines the nature and characteristics of fraud, including...

Non Member: $90
Credit Hours: 2

(LIAA13/27) Internal Control Frameworks for Single Audit

The Uniform Guidance identifies COSO and the Green Book as best practices for internal controls in governmental audits. This course provides a comprehensive review of the COSO framework, including its 2013 update, and explores its application to the Green Book. Attendees will learn to recall the five components and 17 principles of internal control, understand...

Non Member: $45
Credit Hours: 1

(LITE05/27) The Current and Future Landscape of Audit Technology

Explore the transformative impact of technology on the audit profession in this forward-looking course. Gain practical insights into cutting-edge tools and trends, including data analytics, artificial intelligence (AI), and automation, and discover how these advancements are revolutionizing audit methodologies and improving audit quality. Through engaging demos, case studies, and actionable tips, you'll learn how to...

Non Member: $90
Credit Hours: 2

(LIAA18/27) Breaking Down SOC Review Standards into Real World Practice

This course provides a comprehensive overview of SOC 1 reports in the context of employee benefit plan audits. The course covers the evaluation and documentation of SOC 1 reports, understanding control objectives, complementary user entity controls (CUECs), and best practices for efficient SOC 1 review processes. Special attention is given to practical tools and templates...

Non Member: $45
Credit Hours: 1

(LIAA25/27) A Guide to Sampling – Part 1

Sampling is often identified as a common audit deficiency in peer review. This course will review when is sampling applicable and basics of planning a sample. We'll then focus on the application of sampling in financial statement audits with a look at sampling for substantive procedures. We'll look at the use of monetary unit sampling...

Non Member: $90
Credit Hours: 2

(LIAA26/27) How to Audit Accounting Estimates

When auditing management's accounting estimates, increased professional skepticism is necessary as there is always the potential for bias in areas of increased subjectivity & complexity. This course will demonstrate procedures to test the process used by management to develop estimates, as well as walk through common examples of accounting estimates that are included in the...

Non Member: $90
Credit Hours: 2