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DTSTART;TZID=America/Detroit:20260609T083000
DTEND;TZID=America/Detroit:20260609T120000
DTSTAMP:20260529T135121
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:20260529T135121
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:20260529T135121
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:20260707T083000
DTEND;TZID=America/Detroit:20260707T101000
DTSTAMP:20260529T135121
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:20260707T102000
DTEND;TZID=America/Detroit:20260707T120000
DTSTAMP:20260529T135121
CREATED:20260515T005811Z
LAST-MODIFIED:20260527T041021Z
UID:10005657-1783419600-1783425600@sc.cpa
SUMMARY:(LIAA02/27) What's Going on at the GASB (2026/27)
DESCRIPTION:Event Description\nThis 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).  \nParticipants will also receive a high-level overview of active GASB exposure drafts and ongoing projects. The course is designed to help auditors\, preparers\, and financial leaders understand how these developments affect audits\, financial statement preparation\, and board reporting.  \nObjectives\n\nRecall the impact of GASB Statement No. 103 on the governmental financial reporting model. \nIdentify new disclosure requirements introduced by GASB Statement No. 104. \nRecognize requirements related to subsequent events under GASB Statement No. 105. \nRecall key elements of recent GASB exposure drafts and active projects.
URL:https://sc.cpa/event/liaa02-27-whats-going-on-at-the-gasb-2026-27/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260715T080000
DTEND;TZID=America/Detroit:20260716T164500
DTSTAMP:20260529T135121
CREATED:20260519T141011Z
LAST-MODIFIED:20260519T141011Z
UID:10005879-1784102400-1784220300@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/
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
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260811T083000
DTEND;TZID=America/Detroit:20260811T101000
DTSTAMP:20260529T135121
CREATED:20260515T010718Z
LAST-MODIFIED:20260529T041309Z
UID:10005753-1786437000-1786443000@sc.cpa
SUMMARY:(LIAA12/27) Consideration of Fraud
DESCRIPTION:Event Description\nThis 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 fraudulent financial reporting and misappropriation of assets. It also delves into the auditor’s responsibilities under AU-C 240 for planning and performing audits with fraud considerations\, techniques for identifying fraud risk factors and assessing risks of material misstatement\, and methods for designing and implementing effective audit procedures. Additionally\, participants will explore best practices for communicating and documenting findings related to potential or identified fraud. Ideal for auditors at all experience levels\, this course equips attendees with the knowledge and tools necessary to navigate fraud-related complexities and maintain audit integrity. \nObjectives\n\nIdentify the components of the fraud triangle and their role in financial fraud. \nRecall AU-C 240 requirements for addressing fraud risks in audits. \nRecognize red flags and patterns of fraud. \nRecall audit techniques to address identified fraud risks effectively. \nRecognize best practices for documenting\, communicating\, and escalating fraud findings.
URL:https://sc.cpa/event/liaa12-27-consideration-of-fraud/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260811T102000
DTEND;TZID=America/Detroit:20260811T111000
DTSTAMP:20260529T135121
CREATED:20260515T011127Z
LAST-MODIFIED:20260527T041023Z
UID:10005819-1786443600-1786446600@sc.cpa
SUMMARY:(LIAA13/27) Internal Control Frameworks for Single Audit
DESCRIPTION:Event Description\nThe 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 the benefits of adopting internal control frameworks\, and recognize the rationale behind the COSO 2013 update and its impact on auditing practices. Additionally\, the course will cover how to leverage Part 6 of the Compliance Supplement to effectively document internal controls. \nObjectives\n\nRecall the five components and 17 principles of internal controls \nIdentify the benefits of internal control frameworks \nRecognize the reasons for the COSO 2013 Update
URL:https://sc.cpa/event/liaa13-27-internal-control-frameworks-for-single-audit/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260811T112000
DTEND;TZID=America/Detroit:20260811T130000
DTSTAMP:20260529T135121
CREATED:20260515T010915Z
LAST-MODIFIED:20260528T042008Z
UID:10005777-1786447200-1786453200@sc.cpa
SUMMARY:(LITE05/27) The Current and Future Landscape of Audit Technology
DESCRIPTION:Event Description\nExplore 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 navigate the evolving audit landscape with confidence and adaptability. This session is designed to equip CPAs with the knowledge to embrace innovation and stay ahead in a rapidly changing profession. \nObjectives\n\nIdentify the latest audit technologies and tools available in the marketplace. \nIdentify advancements in data analytics\, artificial intelligence (AI)\, and automation that are transforming the audit process. \nRecognize the benefits and challenges of integrating these technologies into their firm’s audit practice.
URL:https://sc.cpa/event/lite05-27-the-current-and-future-landscape-of-audit-technology/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260903T083000
DTEND;TZID=America/Detroit:20260903T092000
DTSTAMP:20260529T135121
CREATED:20260515T010015Z
LAST-MODIFIED:20260528T041717Z
UID:10005687-1788424200-1788427200@sc.cpa
SUMMARY:(LIAA18/27) Breaking Down SOC Review Standards into Real World Practice
DESCRIPTION:Event Description\nThis 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 that can streamline the review process while maintaining audit quality. \nObjectives\n Identify key components of SOC 1 reports and their relevance to employee benefit plan audits Evaluate control objectives and complementary user entity controls for audit planning Apply best practices for documenting SOC 1 review procedures Distinguish between different approaches for situations with and without SOC 1 reports
URL:https://sc.cpa/event/liaa18-27-breaking-down-soc-review-standards-into-real-world-practice/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261020T083000
DTEND;TZID=America/Detroit:20261020T101000
DTSTAMP:20260529T135121
CREATED:20260515T010613Z
LAST-MODIFIED:20260529T041016Z
UID:10005748-1792485000-1792491000@sc.cpa
SUMMARY:(LIAA25/27) A Guide to Sampling - Part 1
DESCRIPTION:Event Description\nSampling 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 and tools that can be leveraged to reduce bias in sampling. \nObjectives\n\nIdentify when a procedure requires sampling \nRecall key elements of a sampling plan \nRecognize proper application of AU-C 530 for tests of details \nPerform MUS sampling
URL:https://sc.cpa/event/liaa25-27-a-guide-to-sampling-part-1/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261020T102000
DTEND;TZID=America/Detroit:20261020T120000
DTSTAMP:20260529T135121
CREATED:20260515T005812Z
LAST-MODIFIED:20260529T041223Z
UID:10005659-1792491600-1792497600@sc.cpa
SUMMARY:(LIAA26/27) How to Audit Accounting Estimates
DESCRIPTION:Event Description\nWhen 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 financial statements. It includes the updated requirements in SAS 143. \nObjectives\n\nPerform audit procedures to obtain comfort over the reasonableness of management’s estimates \nRecall circumstances that require accounting estimates
URL:https://sc.cpa/event/liaa26-27-how-to-audit-accounting-estimates/
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:20260529T135121
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:20261020T145000
DTEND;TZID=America/Detroit:20261020T163000
DTSTAMP:20260529T135121
CREATED:20260515T005709Z
LAST-MODIFIED:20260528T041917Z
UID:10005647-1792507800-1792513800@sc.cpa
SUMMARY:(LIAA28/27) What's Going on at the FASB (2026/27)
DESCRIPTION:Event Description\nThis course provides an efficient update on recent and upcoming accounting standard-setting activity issued by the Financial Accounting Standards Board (FASB). The course focuses on Accounting Standards Updates (ASUs) effective for December 31\, 2026 year-ends for public companies\, private entities\, and not-for-profit organizations.  \nParticipants will also review issued ASUs with future effective dates\, along with high-level insights into recent exposure drafts. Emphasis is placed on understanding timing\, scope\, and areas of change that may affect financial reporting and implementation planning.  \nDesigned as a practical update for preparers\, auditors\, and financial professionals\, this course helps participants stay current on FASB activity and better anticipate the impact of evolving accounting standards.  \nObjectives\n\nRecall effective dates for recently issued FASB standards. \nRecognize the impact of recently issued ASUs on financial reporting. \nIdentify proposed changes to financial reporting included in recent FASB exposure drafts.
URL:https://sc.cpa/event/liaa28-27-whats-going-on-at-the-fasb-2026-27/
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:20260529T135121
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:20261103T102000
DTEND;TZID=America/Detroit:20261103T111000
DTSTAMP:20260529T135121
CREATED:20260515T010532Z
LAST-MODIFIED:20260528T041621Z
UID:10005739-1793701200-1793704200@sc.cpa
SUMMARY:(LIAA13R/27) Internal Control Frameworks for Single Audit - Rebroadcast
DESCRIPTION:Event Description\nThe 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 the benefits of adopting internal control frameworks\, and recognize the rationale behind the COSO 2013 update and its impact on auditing practices. Additionally\, the course will cover how to leverage Part 6 of the Compliance Supplement to effectively document internal controls. \nObjectives\n\nRecall the five components and 17 principles of internal controls \nIdentify the benefits of internal control frameworks \nRecognize the reasons for the COSO 2013 Update
URL:https://sc.cpa/event/liaa13r-27-internal-control-frameworks-for-single-audit-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261105T083000
DTEND;TZID=America/Detroit:20261105T101000
DTSTAMP:20260529T135121
CREATED:20260515T005619Z
LAST-MODIFIED:20260529T041427Z
UID:10005641-1793867400-1793873400@sc.cpa
SUMMARY:(LIAA32/27) A Guide to  Sampling  - Part 2
DESCRIPTION:Event Description\nBuilding on Part 1\, this course will review the application of sampling in financial statement audits with a focus on sampling for tests of controls. We’ll also review the requirements for sampling in Single Audits with a focus on tests of controls and tests of compliance. \nObjectives\n\nIdentify the proper application of AU-C 530 for internal controls \nRecall the requirements for sampling for Single Audits
URL:https://sc.cpa/event/liaa32-27-a-guide-to-sampling-part-2/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261105T102000
DTEND;TZID=America/Detroit:20261105T120000
DTSTAMP:20260529T135121
CREATED:20260515T010310Z
LAST-MODIFIED:20260528T041316Z
UID:10005711-1793874000-1793880000@sc.cpa
SUMMARY:(LIAA33/27) How to Audit Inventory
DESCRIPTION:Event Description\nInventory observations are often a right of passage for audit staff. This course will cover the basics of auditing inventory\, including the related audit assertions\, risks\, & threats to inventory. During this course\, we will also highlight the various substantive auditing procedures that staff should perform\, and also walk through how to conduct a physical inventory observation. \nObjectives\n\nRecall the audit assertions applicable to inventory \nRecognize risks & threats related to the inventory balance \nIdentify substantive auditing procedures that are used to obtain comfort over inventory
URL:https://sc.cpa/event/liaa33-27-how-to-audit-inventory/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261105T130000
DTEND;TZID=America/Detroit:20261105T144000
DTSTAMP:20260529T135121
CREATED:20260515T005512Z
LAST-MODIFIED:20260529T041517Z
UID:10005619-1793883600-1793889600@sc.cpa
SUMMARY:(LIOT12/27) Power Skills: Your Guide to Professionalism and Client Interactions
DESCRIPTION:Event Description\nClient interactions and professionalism are at the core of what we do as accountants. However\, communication with clients is not always as straightforward as it may seem. Sometimes there will be difficult conversations and disagreements that can be tough to navigate. During this course\, we will discuss best practices when communicating with the client\, and also walk through complicated scenarios to practice what we learn. \nObjectives\n\nRecall best practices in professionalism during oral and written communication with clients
URL:https://sc.cpa/event/liot12-27-power-skills-your-guide-to-professionalism-and-client-interactions/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261105T145000
DTEND;TZID=America/Detroit:20261105T163000
DTSTAMP:20260529T135121
CREATED:20260515T005612Z
LAST-MODIFIED:20260529T041311Z
UID:10005634-1793890200-1793896200@sc.cpa
SUMMARY:(LIOT13/27) Public Procurement Basics: Protecting the People's Money
DESCRIPTION:Event Description\nProcurement is a critical component of successful government operations. While there are challenges in public procurement\, there are a number of guidelines and requirements that will help lead you to success. This course will offer guidance on how governments can meet complicated procurement needs and develop best practices that protect public and Federal funds. \nObjectives\n\nIdentify the four pillars of public procurement. \nRecall best practices in procurement. \nRecall the Procurement Standards in the Uniform Guidance. \nIdentify the 2024 changes to the procurement standards.
URL:https://sc.cpa/event/liot13-27-public-procurement-basics-protecting-the-peoples-money/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270106T083000
DTEND;TZID=America/Detroit:20270106T101000
DTSTAMP:20260529T135121
CREATED:20260515T010521Z
LAST-MODIFIED:20260528T041521Z
UID:10005728-1799224200-1799230200@sc.cpa
SUMMARY:(LIAA43/27) How to Audit Expenses & Payables
DESCRIPTION:Event Description\nIt is imperative that audit staff understand the fundamentals of expenses & payables. This course will cover the basics of auditing expenses\, accrued liabilities\, and other payables\, including the related audit assertions\, risks\, & threats to the expenses & payables balances. During this course\, we will also highlight the various substantive auditing procedures that staff should perform\, and also walk through some real-world examples. \nObjectives\n\nRecall the audit assertions applicable to the expenses & payables balances \nRecognize risks & threats to the expenses & payables balances \nIdentify substantive auditing procedures that are used to obtain comfort over expenses & payables
URL:https://sc.cpa/event/liaa43-27-how-to-audit-expenses-payables/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270106T102000
DTEND;TZID=America/Detroit:20270106T120000
DTSTAMP:20260529T135121
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:20270107T083000
DTEND;TZID=America/Detroit:20270107T101000
DTSTAMP:20260529T135121
CREATED:20260515T011118Z
LAST-MODIFIED:20260529T041027Z
UID:10005809-1799310600-1799316600@sc.cpa
SUMMARY:(LIAA46/27) How to Audit Cash
DESCRIPTION:Event Description\nCash is essential to every business\, and is often one of the first accounts audit staff are exposed to. This course will cover the basics of auditing cash\, including the related audit assertions\, risks\, & threats to the cash balance. During this course\, we will also highlight the various substantive auditing procedures that staff should perform\, and also walk through some real-world examples. \nObjectives\n\nRecall the audit assertions applicable to the cash balance. \nRecognize the risks & threats related to the cash balance. \nIdentify substantive auditing procedures that are used to obtain comfort over cash.
URL:https://sc.cpa/event/liaa46-27-how-to-audit-cash/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270107T102000
DTEND;TZID=America/Detroit:20270107T120000
DTSTAMP:20260529T135121
CREATED:20260515T005618Z
LAST-MODIFIED:20260528T041915Z
UID:10005640-1799317200-1799323200@sc.cpa
SUMMARY:(LIAA47/27) Introduction to Governmental Accounting (2026)
DESCRIPTION:Event Description\nGovernmental accounting differs significantly from commercial and nonprofit accounting standards and requires a distinct approach to financial reporting. This course introduces the foundational principles of governmental accounting\, including fund accounting concepts and the modified accrual basis of accounting.  \nParticipants will explore the structure and purpose of governmental fund financial statements as well as the government-wide financial statements\, gaining clarity on objectives\, layouts\, and key elements. The course also addresses essential topics such as component units\, Management’s Discussion and Analysis (MD&A)\, and the Annual Comprehensive Financial Report (ACFR).  \nDesigned for those new to governmental accounting—or those seeking a refresher—this course provides a solid foundation for understanding and applying governmental financial reporting principles. The course has been updated to reflect recent guidance issued by the Governmental Accounting Standards Board (GASB)\, including GASB Statements 101-105.  \nObjectives\n\nRecall the requirements of governmental financial reporting. \nRecognize organizations that follow governmental financial reporting standards. \nIdentify key elements of governmental financial statements. \nIdentify appropriate fund classifications used in governmental accounting. \nIdentify requirements for an entity to be considered a component unit. \nRecognize the components of net position for different governmental fund types.
URL:https://sc.cpa/event/liaa47-27-introduction-to-governmental-accounting-2026/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270113T083000
DTEND;TZID=America/Detroit:20270113T101000
DTSTAMP:20260529T135121
CREATED:20260515T005519Z
LAST-MODIFIED:20260529T041018Z
UID:10005629-1799829000-1799835000@sc.cpa
SUMMARY:(LIAA49/27) Addressing Common Documentation Deficiencies
DESCRIPTION:Event Description\nThe Enhancing Audit Quality Initiative has identified inadequate or nonexistent audit documentation as one of the most significant issues facing the profession today. Over half of the engagements reviewed by the AICPA failed to meet the requirements of AU-C 230\, highlighting a critical need for improvement. \nThis course addresses common misconceptions about audit documentation and provides actionable strategies to overcome these deficiencies. Attendees will learn best practices to ensure compliance with professional standards\, enhance audit quality\, and mitigate risks associated with poor documentation. Whether you are an experienced professional or new to auditing\, this course will help you strengthen your documentation practices and uphold the highest standards of the profession. \nObjectives\n\nIdentify the minimum documentation requirements from AU-C 230. \nRecall common work paper deficiencies identified by the AICPA.
URL:https://sc.cpa/event/liaa49-27-addressing-common-documentation-deficiencies/
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:20260529T135121
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:20270119T083000
DTEND;TZID=America/Detroit:20270119T092000
DTSTAMP:20260529T135121
CREATED:20260515T010610Z
LAST-MODIFIED:20260528T041427Z
UID:10005745-1800347400-1800350400@sc.cpa
SUMMARY:(LIAA51/27) 2026/27 Single Audit Update
DESCRIPTION:Event Description\nStay current on significant developments affecting Single Audits with this focused update on recent regulatory and professional guidance. This course reviews the 2024 Uniform Guidance overhaul\, including the increase in the Single Audit threshold to $1 million and other changes impacting audit planning and execution.  \nThe course also examines Appendix B of the 2025 GAS/Single Audit Guide issued by the AICPA\, highlighting updates that affect audit efficiency and compliance considerations. In addition\, participants will receive updates on recent guidance issued through Office of Management and Budget (OMB) memoranda\, as well as reporting-related changes.  \nThis course is designed to help auditors understand how these developments affect Single Audit requirements and what to watch for as regulations continue to evolve.  \nObjectives\n\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/liaa51-27-2026-27-single-audit-update/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270119T093000
DTEND;TZID=America/Detroit:20270119T111000
DTSTAMP:20260529T135121
CREATED:20260515T011125Z
LAST-MODIFIED:20260529T041023Z
UID:10005817-1800351000-1800357000@sc.cpa
SUMMARY:(LIAA52/27) Best Practices: Audit Workpapers & Proper Documentation
DESCRIPTION:Event Description\nAU-C Section 230 requires that auditors maintain sufficient audit documentation throughout the engagement. Audit documentation is essential\, as it serves as the evidence that auditors performed appropriate procedures to support their opinion on the financial statements. This course will cover the basis and best practices of audit workpapers and proper audit documentation\, as well as the common deficiencies in audit documentation. \nObjectives\n\nIdentify common deficiencies in audit documentation on engagements. \nRecall the documentation requirements of audit workpapers from AU-C 230.
URL:https://sc.cpa/event/liaa52-27-best-practices-audit-workpapers-proper-documentation/
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:20260529T135121
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:20270216T130000
DTEND;TZID=America/Detroit:20270216T144000
DTSTAMP:20260529T135121
CREATED:20260515T010128Z
LAST-MODIFIED:20260528T041723Z
UID:10005696-1802782800-1802788800@sc.cpa
SUMMARY:(LIAA56/27) What's Going on at the AICPA (2026/27)
DESCRIPTION:Event Description\nStay current on key developments affecting audit and attestation engagements with this comprehensive update on what’s happening at the AICPA. This course begins with the next phase of quality management\, with a particular focus on firms’ monitoring and remediation responsibilities and what those requirements mean in practice.  \nParticipants will also review recent and upcoming standards impacting audit\, attestation\, and consulting engagements\, including SSAE No. 24 and SSARS No. 26\, along with high-impact exposure drafts related to confirmations and fraud. The course concludes with an overview of SAS No. 149 and its implications for group audits.  \nDesigned as a timely update for practitioners\, this course helps participants understand how recent and proposed changes may affect engagement planning\, execution\, and compliance in the years ahead.  \nObjectives\n\nRecall the impact of recent AICPA proposals on audit engagements. \nRecognize the impact of SAS No. 149 on group audits. \nIdentify key quality management requirements related to monitoring and remediation. \nRecognize the impact of SSAE No. 24 and SSARS No. 26 on attestation and consulting engagements.
URL:https://sc.cpa/event/liaa56-27-whats-going-on-at-the-aicpa-2026-27/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
END:VCALENDAR