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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
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270408T102000
DTEND;TZID=America/Detroit:20270408T120000
DTSTAMP:20260807T025542Z
CREATED:20260807T025541Z
LAST-MODIFIED:20260807T025542Z
UID:10006999-1807179600-1807185600@sc.cpa
SUMMARY:(LIAA62/27) Internal Control Fundamentals
DESCRIPTION:Event Description\nAU-C Section 315 requires the auditor to gain an understanding of the entity and its environment and the entity’s internal controls in order to design appropriate audit procedures. This course will review the key requirements of COSO which is one of the most widely used internal control frameworks. We’ll also review the limitations of internal controls. Additionally\, this course will introduce the risk assessment process and the various audit procedures to evaluate controls and to determine whether to test the operating effectiveness of controls. \nObjectives\n\nRecognize the five components of COSO. \nRecall the limitations of internal controls.
URL:https://sc.cpa/event/liaa62-27-internal-control-fundamentals/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270408T130000
DTEND;TZID=America/Detroit:20270408T153000
DTSTAMP:20260806T234916Z
CREATED:20260806T234915Z
LAST-MODIFIED:20260806T234916Z
UID:10006634-1807189200-1807198200@sc.cpa
SUMMARY:(LIAA63/27) Inventory Observation - Cretaceous Conservatory Simulation
DESCRIPTION:Event Description\nStep into the heart of the Cretaceous Conservatory for an unforgettable inventory observation adventure! In this immersive simulation\, you’ll travel to a remote island where the inventory isn’t just counted\, it’s alive. As an auditor responsible for ensuring accuracy in the company’s dinosaur-development operations\, you’ll face wild risks\, navigate complex inventory procedures\, and confront the unexpected.  \nThrough hands-on scenarios\, you’ll learn to identify misstatements\, evaluate unique inventory challenges\, and apply standard observation techniques all while staying one step ahead of potential disaster. Can you survive the wilds of the Cretaceous and emerge as the ultimate inventory explorer\, or will the risks prove too much to handle?  \nObjectives\n\nRecognize potential risks associated with inventory misstatements that an auditor should be aware of during an observation. \nRecall the standard procedures for observing and counting inventory during a physical inventory count. \nIdentify key documentation required before\, during\, and after an inventory observation. \nIdentify sufficient\, appropriate inventory observation selections through identification of individually significant items and sampling methodology. \nRecall potential risks associated with inventory or unique inventory situations. \nIdentify responses to risks and variances identified during an inventory observation.
URL:https://sc.cpa/event/liaa63-27-inventory-observation-cretaceous-conservatory-simulation/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270504T083000
DTEND;TZID=America/Detroit:20270504T115000
DTSTAMP:20260807T023630Z
CREATED:20260807T023629Z
LAST-MODIFIED:20260807T023630Z
UID:10006951-1809419400-1809431400@sc.cpa
SUMMARY:(LIAA64/27) All About Fraud - Examples\, Prevention and Auditing
DESCRIPTION:Event Description\nFraud continues to make headlines\, underscoring the importance of understanding how fraud occurs\, how it can be prevented\, and how auditors are expected to respond. This course begins with an overview of common fraud schemes identified in the 2026 Report to the Nations issued by the Association of Certified Fraud Examiners\, along with key characteristics commonly observed among fraud perpetrators.  \nThe course then explores practical approaches organizations use to prevent and detect fraud\, highlighting controls\, policies\, and cultural factors that can reduce fraud risk. Participants will also review recent fraud cases reported in the news to reinforce how these schemes manifest in real-world settings.  \nThe course concludes with a discussion of the auditor’s responsibilities related to fraud under AU-C 240\, including an overview of proposed changes to the fraud standards and what they may mean for future audit engagements.  \nObjectives\n\nRecognize common fraud schemes identified in the Report to the Nations. \nIdentify common characteristics and risk factors associated with fraud perpetrators. \nIdentify preventive measures organizations use to deter fraud. \nRecall key data points and trends from the 2026 Report to the Nations. \nIdentify the auditor’s responsibilities related to the consideration of fraud under AU-C 240.
URL:https://sc.cpa/event/liaa64-27-all-about-fraud-examples-prevention-and-auditing/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270504T130000
DTEND;TZID=America/Detroit:20270504T135000
DTSTAMP:20260807T002728Z
CREATED:20260807T002727Z
LAST-MODIFIED:20260807T002728Z
UID:10006702-1809435600-1809438600@sc.cpa
SUMMARY:(LIMG07/27) Effective Governance for Nonprofit Success
DESCRIPTION:Event Description\nEffective governance is the cornerstone of any nonprofit organization. This course delves into the foundational elements of nonprofit governance\, emphasizing fiduciary duties\, board responsibilities\, and best practices for board operations. Participants will explore key compliance requirements\, risk management strategies\, policy development\, and regulatory obligations. By the end of the session\, you’ll be equipped with practical tools and insights to confidently navigate the complexities of nonprofit governance. \nObjectives\n\nRecall the fiduciary duties of nonprofit board members and executive leadership \nIdentify the best practices for board operations \nRecall the regulatory and compliance requirements for a nonprofit organization
URL:https://sc.cpa/event/limg07-27-effective-governance-for-nonprofit-success/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270504T145000
DTEND;TZID=America/Detroit:20270504T163000
DTSTAMP:20260807T014945Z
CREATED:20260807T014944Z
LAST-MODIFIED:20260807T014945Z
UID:10006850-1809442200-1809448200@sc.cpa
SUMMARY:(LIAA65/27) Introduction to Risk Assessment
DESCRIPTION:Event Description\nEffective risk assessment is foundational to designing an appropriate audit response. This course introduces the audit risk model and provides an overview of the risk assessment procedures performed during engagements.  \nParticipants will review the components of the audit risk model and examine common risk assessment procedures\, including inquiries\, analytical procedures\, and observation and inspection techniques. Emphasis is placed on understanding how risk assessment drives engagement planning and supports the deve lopment of appropriate audit responses. Designed for auditors seeking a structured introduction or refresher\, this course builds foundational knowledge necessary for effective engagement planning and execution.  \nObjectives\n\nPerform risk assessment procedures during an engagement. \nRecall parts of the audit risk model.
URL:https://sc.cpa/event/liaa65-27-introduction-to-risk-assessment/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270512T083000
DTEND;TZID=America/Detroit:20270512T115000
DTSTAMP:20260807T021611Z
CREATED:20260807T021609Z
LAST-MODIFIED:20260807T021611Z
UID:10006909-1810110600-1810122600@sc.cpa
SUMMARY:(LIAA70/27) 2026/27 Annual Update for Accountants & Auditors
DESCRIPTION:Event Description\nThis comprehensive annual update brings together key accounting and auditing developments affecting accountants and auditors across industries. The course combines recent standard-setting activity issued by the Financial Accounting Standards Board with major audit and attestation updates from the AICPA\, providing a well-rounded view of changes impacting financial reporting and engagement performance.  \nParticipants will begin with an overview of recently issued and upcoming Accounting Standards Updates (ASUs)\, including standards effective for December 31\, 2026 year-ends for public companies\, private entities\, and not-for-profit organizations. The course also highlights issued ASUs with future effective dates and provides high-level insight into recent exposure drafts to support implementation planning.  \nThe course then shifts to auditing and attestation developments\, including the next phase of quality management with a focus on monitoring and remediation requirements. Participants will also review recent and proposed standards affecting audit\, attestation\, and consulting engagements\, including SSAE No. 24\, SSARS No. 26\, exposure drafts related to confirmations and fraud\, and SAS No. 149 addressing group audits.  \nDesigned for preparers\, auditors\, and firm professionals\, this course helps participants understand how recent accounting and auditing changes intersect—and what to watch for as standards and expectations continue to evolve.  \nObjectives\n\nRecall effective dates for recently issued accounting and auditing standards. \nRecognize the impact of recently issued ASUs on financial reporting. \nIdentify proposed changes to financial reporting included in recent FASB exposure drafts. \nRecognize the impact of recent AICPA standards and proposals on audit and attestation engagements. \nIdentify key quality management requirements related to monitoring and remediation. \nRecognize the impact of recent standards on group audits and attestation engagements.
URL:https://sc.cpa/event/liaa70-27-2026-27-annual-update-for-accountants-auditors/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270512T130000
DTEND;TZID=America/Detroit:20270512T162000
DTSTAMP:20260807T022827Z
CREATED:20260807T022826Z
LAST-MODIFIED:20260807T022827Z
UID:10006940-1810126800-1810138800@sc.cpa
SUMMARY:(LIAA50R2/27) 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/liaa50r2-27-common-yellow-book-single-audit-deficiencies-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270513T083000
DTEND;TZID=America/Detroit:20270513T115000
DTSTAMP:20260807T032200Z
CREATED:20260807T032159Z
LAST-MODIFIED:20260807T032200Z
UID:10007078-1810197000-1810209000@sc.cpa
SUMMARY:(LIAA71/27) Deep Dive into Common Auditing Deficiencies
DESCRIPTION:Event Description\nAudit deficiencies continue to be a focus area for peer reviewers\, regulators\, and state boards of accountancy. This course examines common deficiencies identified by the AICPA and state boards\, highlighting recurring issues that affect audit quality and compliance.  \nThe course covers frequently cited problem areas\, including risk assessment\, analytical procedures\, audit sampling\, and group audits. Participants will review why these deficiencies occur and explore best practices that can help reduce risk and strengthen audit execution.  \nThis course is designed to help auditors recognize areas of heightened scrutiny and better understand how to address common deficiencies through more effective audit planning and performance.  \nObjectives\n\nIdentify appropriate methods for performing risk assessment and analytical procedures. \nRecall best practices related to audit sampling. \nRecognize recent changes to auditing standards affecting group audits. \nRecall common audit deficiencies identified through peer review and regulatory oversight.
URL:https://sc.cpa/event/liaa71-27-deep-dive-into-common-auditing-deficiencies/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270601T083000
DTEND;TZID=America/Detroit:20270601T115000
DTSTAMP:20260807T030413Z
CREATED:20260807T030412Z
LAST-MODIFIED:20260807T030413Z
UID:10007028-1811838600-1811850600@sc.cpa
SUMMARY:(LIAA74/27) 2026/27 Annual Update for Not-for-Profit Accountants & Auditors
DESCRIPTION:Event Description\nThis comprehensive annual update brings together key accounting\, auditing\, and compliance developments affecting not-for-profit organizations. The course integrates recent standard-setting activity\, audit and attestation updates\, and Single Audit developments to provide a practical view of changes impacting nonprofit financial reporting and oversight.  \nParticipants will begin with an overview of accounting developments affecting not-for-profit organizations\, including recently issued Accounting Standards Updates (ASUs) from the Financial Accounting Standards Board and an introduction to the International Non-Profit Accounting Standard (INPAS). Emphasis is placed on understanding the purpose and structure of INPAS and how it compares conceptually to U.S. GAAP requirements for NFPs.  \nThe course then shifts to auditing and attestation developments from the AICPA\, including the next phase of quality management with a focus on monitoring and remediation responsibilities. Participants will also review recent and upcoming standards affecting audit\, attestation\, and consulting engagements\, including updates related to SSAEs\, SSARSs\, exposure drafts on confirmations and fraud\, and changes affecting group audits.  \nFinally\, the course addresses recent developments impacting Single Audits for not-for-profit organizations receiving federal funding. Topics include the 2024 Uniform Guidance overhaul\, updates to Appendix B of the AICPA GAS/Single Audit Guide\, recent guidance issued through the Office of Management and Budget (OMB)\, and reporting changes related to SAM.gov. Designed for nonprofit preparers\, auditors\, and financial leaders\, this course helps participants understand how recent accounting and auditing changes intersect—and what to monitor as requirements continue to evolve.  \nObjectives\n\nRecognize the impact of recently issued accounting standards on not-for-profit organizations. \nIdentify key elements and objectives of the International Non-Profit Accounting Standard (INPAS). \nRecall the impact of recent AICPA standards and proposals on audit and attestation engagements affecting not-for-profits. \nIdentify key quality management requirements related to monitoring and remediation. \nRecognize changes affecting Single Audits resulting from the 2024 Uniform Guidance and related guidance. \nRecall key regulatory and implementation updates relevant to Single Audits for not-for-profit organizations.
URL:https://sc.cpa/event/liaa74-27-2026-27-annual-update-for-not-for-profit-accountants-auditors/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270603T102000
DTEND;TZID=America/Detroit:20270603T134000
DTSTAMP:20260807T003607Z
CREATED:20260807T003607Z
LAST-MODIFIED:20260807T003607Z
UID:10006711-1812018000-1812030000@sc.cpa
SUMMARY:(LIAA76/27) 2026/27 Annual Update for Governments and Not-for-Profits
DESCRIPTION:Event Description\nThis comprehensive annual update brings together key accounting and auditing developments affecting governmental and not-for-profit organizations. The course integrates recent standard-setting activity\, emerging global frameworks\, and major compliance updates to provide a well-rounded view of changes impacting financial reporting and audit requirements.  \nParticipants will begin with an overview of recent accounting developments affecting not-for-profit organizations\, including Accounting Standards Updates issued by the Financial Accounting Standards Board and an introduction to the International Non-Profit Accounting Standard (INPAS). Emphasis is placed on understanding the purpose of INPAS and how it compares conceptually to U.S. GAAP for not-for-profit entities.  \nThe course then shifts to governmental accounting developments\, covering recent pronouncements issued by the Governmental Accounting Standards Board\, including GASB Statements No. 103\, 104\, and 105\, along with a high-level overview of active GASB exposure drafts and projects. Participants will gain insight into how these changes affect financial reporting\, disclosures\, and communication with governing bodies.  \nFinally\, the course addresses recent developments affecting Single Audits\, including the 2024 Uniform Guidance overhaul\, updates to Appendix B of the AICPA GAS/Single Audit Guide\, and recent guidance issued through the Office of Management and Budget (OMB). Reporting changes related to SAM.gov are also discussed. Designed for auditors\, preparers\, and financial leaders working with governmental and not-for-profit entities\, this course helps participants understand how recent accounting and auditing changes intersect—and what to monitor as requirements continue to evolve.  \nObjectives\n\nRecognize the impact of recent accounting standards affecting not-for-profit organizations. \nIdentify key elements and objectives of the International Non-Profit Accounting Standard (INPAS). \nRecall the impact of recent GASB pronouncements on governmental financial reporting. \nIdentify new and updated disclosure and reporting requirements affecting governmental entities. \nRecognize changes affecting Single Audits resulting from the 2024 Uniform Guidance and related guidance. \nRecall key developments from recent exposure drafts\, implementation guidance\, and regulatory updates affecting governments and not-for-profits.
URL:https://sc.cpa/event/liaa76-27-2026-27-annual-update-for-governments-and-not-for-profits/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270603T135000
DTEND;TZID=America/Detroit:20270603T144000
DTSTAMP:20260807T021210Z
CREATED:20260807T021210Z
LAST-MODIFIED:20260807T021210Z
UID:10006894-1812030600-1812033600@sc.cpa
SUMMARY:(LIAA77/27) 2026/27 Not-for-Profit GAAP Update
DESCRIPTION:Event Description\nStay current on the latest accounting developments affecting not-for-profit organizations with this timely GAAP update. This course reviews recently issued Financial Accounting Standards Board (FASB) Accounting Standards Updates (ASUs) impacting NFP financial reporting\, along with standard-setting projects currently in the FASB pipeline.  \nThe course also introduces the International Non-Profit Accounting Standard (INPAS)—the first comprehensive global accounting framework designed specifically for non-profit organizations\, launched in October 2025. Participants will gain perspective on the purpose and structure of INPAS and how it compares conceptually to U.S. GAAP requirements for NFPs.  \nThis course is designed to help practitioners\, financial leaders\, and auditors of not-for-profit organizations understand both current GAAP requirements and emerging global developments shaping the future of nonprofit financial reporting.  \nObjectives\n\nRecognize the impact of recently issued FASB ASUs on not-for-profit organizations. \nIdentify key elements and objectives of the International Non-Profit Accounting Standard (INPAS).
URL:https://sc.cpa/event/liaa77-27-2026-27-not-for-profit-gaap-update/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
END:VCALENDAR