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BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261020T083000
DTEND;TZID=America/Detroit:20261020T101000
DTSTAMP:20260807T005415Z
CREATED:20260807T005414Z
LAST-MODIFIED:20260807T005415Z
UID:10006744-1792485000-1792491000@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:20260807T020621Z
CREATED:20260807T020621Z
LAST-MODIFIED:20260807T020621Z
UID:10006879-1792491600-1792497600@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:20260807T011939Z
CREATED:20260807T011938Z
LAST-MODIFIED:20260807T011939Z
UID:10006784-1792501200-1792507200@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:20260807T013022Z
CREATED:20260807T013021Z
LAST-MODIFIED:20260807T013022Z
UID:10006803-1792507800-1792513800@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:20260806T225516Z
CREATED:20260806T225516Z
LAST-MODIFIED:20260806T225516Z
UID:10006553-1793694600-1793700600@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:20260806T230416Z
CREATED:20260806T230416Z
LAST-MODIFIED:20260806T230416Z
UID:10006562-1793701200-1793704200@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:20260811T040842Z
CREATED:20260807T032140Z
LAST-MODIFIED:20260811T040842Z
UID:10007073-1793867400-1793873400@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:20260811T040844Z
CREATED:20260806T230026Z
LAST-MODIFIED:20260811T040844Z
UID:10006558-1793874000-1793880000@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:20260806T233426Z
CREATED:20260806T233425Z
LAST-MODIFIED:20260806T233426Z
UID:10006617-1793883600-1793889600@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:20260807T025908Z
CREATED:20260807T025908Z
LAST-MODIFIED:20260807T025908Z
UID:10007014-1793890200-1793896200@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:20260811T041116Z
CREATED:20260807T001426Z
LAST-MODIFIED:20260811T041116Z
UID:10006679-1799224200-1799230200@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:20260807T001807Z
CREATED:20260807T001800Z
LAST-MODIFIED:20260807T001807Z
UID:10006687-1799230800-1799236800@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:20260807T032954Z
CREATED:20260807T032954Z
LAST-MODIFIED:20260807T032954Z
UID:10007097-1799310600-1799316600@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:20260807T022212Z
CREATED:20260807T022212Z
LAST-MODIFIED:20260807T022212Z
UID:10006920-1799317200-1799323200@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:20260806T231715Z
CREATED:20260806T231715Z
LAST-MODIFIED:20260806T231715Z
UID:10006596-1799829000-1799835000@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:20260807T005313Z
CREATED:20260807T005313Z
LAST-MODIFIED:20260807T005313Z
UID:10006739-1799835600-1799847600@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:20260807T024433Z
CREATED:20260807T024433Z
LAST-MODIFIED:20260807T024433Z
UID:10006971-1800347400-1800350400@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:20260806T232018Z
CREATED:20260806T232018Z
LAST-MODIFIED:20260806T232018Z
UID:10006600-1800351000-1800357000@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:20260807T042821Z
CREATED:20260807T042821Z
LAST-MODIFIED:20260807T042821Z
UID:10007260-1802773200-1802779200@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:20260807T042437Z
CREATED:20260807T042437Z
LAST-MODIFIED:20260807T042437Z
UID:10007245-1802782800-1802788800@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
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270217T083000
DTEND;TZID=America/Detroit:20270217T101000
DTSTAMP:20260806T231020Z
CREATED:20260806T231020Z
LAST-MODIFIED:20260806T231020Z
UID:10006585-1802853000-1802859000@sc.cpa
SUMMARY:(LIAA46R/27) How to Audit Cash - Rebroadcast
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/liaa46r-27-how-to-audit-cash-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270217T102000
DTEND;TZID=America/Detroit:20270217T120000
DTSTAMP:20260806T234112Z
CREATED:20260806T234112Z
LAST-MODIFIED:20260806T234112Z
UID:10006622-1802859600-1802865600@sc.cpa
SUMMARY:(LIAA43R/27) How to Audit Expenses & Payables - Rebroadcast
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/liaa43r-27-how-to-audit-expenses-payables-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270217T130000
DTEND;TZID=America/Detroit:20270217T144000
DTSTAMP:20260807T003832Z
CREATED:20260807T003832Z
LAST-MODIFIED:20260807T003832Z
UID:10006718-1802869200-1802875200@sc.cpa
SUMMARY:(LIAA47R/27) Introduction to Governmental Accounting (2026) - Rebroadcast
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/liaa47r-27-introduction-to-governmental-accounting-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:20260807T010111Z
CREATED:20260807T010111Z
LAST-MODIFIED:20260807T010111Z
UID:10006756-1804667400-1804673400@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:20270310T102000
DTEND;TZID=America/Detroit:20270310T120000
DTSTAMP:20260807T001514Z
CREATED:20260807T001514Z
LAST-MODIFIED:20260807T001514Z
UID:10006682-1804674000-1804680000@sc.cpa
SUMMARY:(LIAA49R/27) Addressing Common Documentation Deficiencies - Rebroadcast
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/liaa49r-27-addressing-common-documentation-deficiencies-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270317T083000
DTEND;TZID=America/Detroit:20270317T092000
DTSTAMP:20260807T034950Z
CREATED:20260807T034948Z
LAST-MODIFIED:20260807T034950Z
UID:10007152-1805272200-1805275200@sc.cpa
SUMMARY:(LIAA51R/27) 2026/27 Single Audit Update - Rebroadcast
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/liaa51r-27-2026-27-single-audit-update-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270317T093000
DTEND;TZID=America/Detroit:20270317T102000
DTSTAMP:20260806T235928Z
CREATED:20260806T235927Z
LAST-MODIFIED:20260806T235928Z
UID:10006647-1805275800-1805278800@sc.cpa
SUMMARY:(LIAA13R2/27) 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/liaa13r2-27-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:20270401T083000
DTEND;TZID=America/Detroit:20270401T101000
DTSTAMP:20260811T040630Z
CREATED:20260807T010005Z
LAST-MODIFIED:20260811T040630Z
UID:10006755-1806568200-1806574200@sc.cpa
SUMMARY:(LIAA33R2/27) How to Audit Inventory - Rebroadcast
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/liaa33r2-27-how-to-audit-inventory-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270401T102000
DTEND;TZID=America/Detroit:20270401T111000
DTSTAMP:20260807T014016Z
CREATED:20260807T014014Z
LAST-MODIFIED:20260807T014016Z
UID:10006829-1806574800-1806577800@sc.cpa
SUMMARY:(LITE15/27) Resistance to Resilience: Striving for Technology Change Acceptance
DESCRIPTION:Event Description\nTechnology adoption often comes with resistance\, but it’s possible to transform this challenge into an opportunity for growth. This course explores the journey from resistance to resilience in embracing new technologies\, focusing on overcoming barriers and ensuring successful implementation. Participants will examine cutting-edge audit technologies\, including AI\, data analytics\, and automation\, and learn how to align these innovations with both organizational and personal goals. Through case studies\, insights into the Technology Acceptance Model (TAM)\, and practical discussions\, participants will gain the tools and strategies to foster acceptance\, driving seamless integration of new technology into both individual tasks and team workflows. \nObjectives\n\nIdentify organizational needs for technology adoption using the Strategic Alignment Model (SAM) to ensure alignment between technological capabilities and business objectives. \nRecall employee-specific roadblocks to technology usage\, drawing on the Technology Acceptance Model (TAM) to identify factors affecting internal user’s acceptance and engagement. \nRecognize the key components of the Diffusion of Innovation theory\, including adopter categories and influencing factors\, and explain their relevance in understanding customer or client responses to technological innovations.
URL:https://sc.cpa/event/lite15-27-resistance-to-resilience-striving-for-technology-change-acceptance/
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:20260807T042938Z
CREATED:20260807T042937Z
LAST-MODIFIED:20260807T042938Z
UID:10007266-1807093200-1807105200@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
END:VCALENDAR