This course covers the laws, rules, and regulations that apply to the licensure of accountants in the State of South Carolina, as well as those that apply to the practice of accounting in the State of South Carolina. This course is designed to meet the South Carolina Board of Accountancy regulation that requires two hours of CPE related to South Carolina Rules and Regulations.

Those in governmental auditing face unique challenges. This comprehensive and interactive course will walk you through industry standards for recent GASB, OMB, AICPA and Yellow Book developments. Attendees will benefit from a hands-on Single Audit case study by forming and reporting findings.

During this course, the SC DOR will cover filing and administrative requirements, walk you through filling out a sample sales tax return, and address your questions.

What topics will this course cover? Sales tax laws as they pertain to completing your return Information on Local Taxes Components of the Sales Tax Forms Step-by-step directions on completing the form Demonstration of electronic filing options

With the rate of change in today's regulatory environment, you must stay current on all the topics impacting the profession. With a focus on the big picture, youll learn everything you need to know to be up-to-date on the years accounting and auditing activities. Well discuss a wide breadth of topics while focusing on what you need to know now about each new development.

The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. This course is designed to get you up to speed using practical applications of these rules.

The historic passing of the Tax Cuts and Jobs Act has left many taxpayers with questions, especially as it relates to Pass-Through Entities. This course provides a thorough overview of the changes so you can get the answers you need to assist your clients.

With the rate of change in today's regulatory environment, you must stay current on all the topics impacting the profession. With a focus on the big picture, youll learn everything you need to know to be up-to-date on the years accounting and auditing activities. Well discuss a wide breadth of topics while focusing on what you need to know now about each new development.

During this seminar, The SCDOR will provide overview of Sales, Use and Local Taxes. Advanced portions covered will be specific to the Retail Industry.

Topics will include (but not limited to): information on software; goods shipped from this state; sales of unprepared food; use tax information for individuals, business and nonprofits; Sales Tax Holiday information; etc.

Those in governmental auditing face unique challenges. This comprehensive and interactive course will walk you through industry standards for recent GASB, OMB, AICPA and Yellow Book developments. Attendees will benefit from a hands-on Single Audit case study by forming and reporting findings.

Business Ethics is not just something "nice to do." It creates a long-term competitive advantage that separates you from the pack. This session walks you through the steps to create an ethical business culture and teaches specific ways CPAs can make better ethical decisions.

Gain information you cannot get anywhere else. This seminar provides an in-depth look at a selection of important topics specific to South Carolina taxation and will include new laws enacted in the 2018 session of the General Assembly.

Get the economic information you need to do business better in 2018! This course provides updates on the positive and negative economic trends globally, in the United States and in South Carolina.

Gain information that you cannot get anywhere else. This seminar will provide an in-depth look at a selection of important topics specific to South Carolina taxation and will include new laws enacted in the 2018 session of the General Assembly.

Auditors will learn how to utilize a risk-based approach within their engagements to enhance audit quality. Auditors continue to struggle with effective and efficient execution of the Risk Assessment Standards. Common deficiencies include an over-reliance on checklists and inadequate documentation of audit risk assessment, including linkage of audit procedures to the risks they are designed to address. The AICPA Peer Review team continues to see common audit deficiencies relating to risk assessment.

All auditors involved in applying the risk assessment requirements will benefit from this course.

Recent auditing standards have emphasized the initial information gathered and important conclusions reached during risk assessment procedures to identify and evaluate risk of material misstatement in a financial statement audit.

These important procedures provide the basis for determining how much effort will be invested in evaluating the design and implementation of internal controls. In addition, these procedures provide the rationale for effectively and efficiently designing the nature, timing and extent of further audit procedures (which includes tests of controls for operating effectiveness and substantive audit procedures).

Enjoy a night out at the Broad River Balcony to watch the Fireflies take on the Asheville Tourists. The Broad River Balcony offers covered and open air seating and a private bar with access to the Club Lounge.

Game time starts at 7:05 pm

Registration is limited to the first 100 registrants. Member and Member guests only. Parking is located around the Park.

Real estate is a limited resource, but the tax issues surrounding real estate seem never-ending. Partnerships/LLCs are the most popular vehicle for constructing, holding and managing real estate. This seminar explores why the partnership/LLC vehicle is so useful. It will help you develop a deeper understanding of real estate finance, operation and exit strategies.

In theory, sales tax should be simple. In reality, the South Carolina sales tax code is complicated, if not convoluted. This course examines what property is subject to sales/use tax, exemptions, sourcing and local option taxes. The course will also consider sales tax issues across state lines in North Carolina and Georgia.

Build a foundation for your staff members professional development. This comprehensive core training workshop will provide your staff with the skills to maximize their productivity, profitability and commitment to your firm.

This course provides a detailed look at many of the steps in the process of fraud prevention, detection and response. You will learn case management procedures such as how to assess risk, prevention and deterrence controls, detection procedures, investigation and response, and follow-through corrective actions.

Discussion LeaderRobert C. Charles, CPA, JD, MBA

During this course, the SC DOR will cover filing and administrative requirements, walk you through filling out a sample sales tax return, and address your questions.

What topics will this course cover? Sales tax laws as they pertain to completing your return Information on Local Taxes Components of the Sales Tax Forms Step-by-step directions on completing the form Demonstration of electronic filing options

The role of a CPA in industry is simple yet demanding: Protect assets and facilitate communication of financial results.

This course presents an overview of Enterprise Risk Management and how to implement the process in a business setting. Being aware of potential roadblocks on the path to organizational success can help prepare you for inevitable surprises along the way.

Versatility is required for finance professionals to lead successful organizations. They must be aware of the latest proven financial skills to make the best decisions.

This course covers the fundamentals a Controller/CFO must know to best work with banks, insurers and bonding companies. Participants will learn how to work with management and use technology to improve accuracy and efficiencies.

Versatility is required for finance professionals to lead successful organizations. They must be aware of the latest proven financial skills to make the best decisions.

This course covers the fundamentals a Controller/CFO must know to best work with banks, insurers and bonding companies. Participants will learn how to work with management and use technology to improve accuracy and efficiencies.

This class will start by examining some of the basic balance sheet and income statement accounts used for construction contractors, as well as the basics of inventory related to land, developed lots, and home and commercial construction. There will then be in-depth looks topics such as methods of accounting, tax laws and real estate sales.

During this seminar, The SCDOR will provide overview of Sales, Use and Local Taxes. Advanced portions covered will be specific to Government and Municipalities.

Topics will include (but not limited to): information on software; warranty and maintenance charges; cloud computing services; partial and full exemptions specific to government; etc.

This course covers the laws, rules, and regulations that apply to the licensure of accountants in the State of South Carolina, as well as those that apply to the practice of accounting in the State of South Carolina. This course is designed to meet the South Carolina Board of Accountancy regulation that requires two hours of CPE related to South Carolina Rules and Regulations.

This course covers the laws, rules, and regulations that apply to the licensure of accountants in the State of South Carolina, as well as those that apply to the practice of accounting in the State of South Carolina. This course is designed to meet the South Carolina Board of Accountancy regulation that requires two hours of CPE related to South Carolina Rules and Regulations.

During this course, the SC DOR will cover filing and administrative requirements, walk you through filling out a sample sales tax return, and address your questions.

What topics will this course cover? Sales tax laws as they pertain to completing your return Information on Local Taxes Components of the Sales Tax Forms Step-by-step directions on completing the form Demonstration of electronic filing options

This course reviews the highlights of the Individual portion of HR1Tax Cuts and Jobs Act. Topics include an overview of the new tax rates and how reform has affected accounting methods for business income.

During this seminar, The SCDOR will provide overview of Sales, Use and Local Taxes. Advanced portions covered will be specific to the Manufacturing Industry.

Topics will include (but not limited to): information on software, maintenance and similar service contracts; exemptions related to manufacturers, processors, compounders; freight and delivery charges; machine exemption; construction material for manufacturing and distribution facilities; etc.

Using a practical, hands-on approach, this course guides you through completing one of the most difficult tax forms. The object of this course is to train staff accountants and other preparers to deal with the challenging aspects of filing the Form 990 series of tax returns.

This course reviews the highlights of the Individual portion of HR1Tax Cuts and Jobs Act. Topics include an overview of the new tax rates and how reform has affected accounting methods for business income.

Gain information you cannot get anywhere else. This seminar provides an in-depth look at a selection of important topics specific to South Carolina taxation and will include new laws enacted in the 2018 session of the General Assembly.

Using a practical, hands-on approach, this course guides you through completing one of the most difficult tax forms. The object of this course is to train staff accountants and other preparers to deal with the challenging aspects of filing the Form 990 series of tax returns.

Learn how to prepare Form 990 (Return of Organization Exempt from Income Tax) for larger nonprofits and the more difficult Schedule A public support test, as well as several forms only necessary for the 990.

Series Forms:
1. Form 990
2. Schedule A (990 and 990 EZ)
3. Schedule D
4. Schedule I (Grants to Others)
5. Scheule M (Non-Cash Contributions from Others)

The Fifty-Seventh Annual Clemson University Income Tax Course is a two day-long course that will be offered individually in Myrtle Beach, Florence, Spartanburg, North Charleston, Columbia, Anderson, and North Charleston, during late October, November and December 2018.

The course will feature federal and state income tax topics of current interest to tax practitioners. Instructors are Ronny Burkett, CPA, Mark J. Hendrix, CPA, and Daniel L. Crowson, CPA, from Burkett, Burkett & Burkett Certified Public Accountants PA as well as Keith J. Wicker, CPM from the South Carolina Department of Revenue, and Tom Sheaffer, former Stakeholder Liaison from the U.S. Internal Revenue Service.

Gain information you cannot get anywhere else. This seminar provides an in-depth look at a selection of important topics specific to South Carolina taxation and will include new laws enacted in the 2018 session of the General Assembly.

This course will explain the common types of trusts - when to use them, and why to use them. There will also be a discussion on assisting clients through the probate process.

This course reviews the highlights of the Individual portion of the HR1-Tax Cuts and Jobs Act. Topics include an overview of the new tax rates and how reform has affected accounting methods for business income.

The Fifty-Seventh Annual Clemson University Income Tax Course is a two day-long course that will be offered individually in Myrtle Beach, Florence, Spartanburg, North Charleston, Columbia, Anderson, and North Charleston, during late October, November and December 2018.

The course will feature federal and state income tax topics of current interest to tax practitioners. Instructors are Ronny Burkett, CPA, Mark J. Hendrix, CPA, and Daniel L. Crowson, CPA, from Burkett, Burkett & Burkett Certified Public Accountants PA as well as Keith J. Wicker, CPM from the South Carolina Department of Revenue, and Tom Sheaffer, former Stakeholder Liaison from the U.S. Internal Revenue Service.

Learn the dos and donts of communicating with a regulator, including examples of CPAs effectively working with the DOR and IRS in this dynamic session. Gain insights into how regulators think and what they value. By doing your research beforehand and knowing who to communicate with, you can have the right information so that your meeting with government agencies does not descend into an antagonistic conversation.

All licensed South Carolina CPAs are required to take Professional Conduct for South Carolina CPAs once within each three-year ethics cycle. This course covers the laws, rules, and regulations that apply to the licensure of accountants in South Carolina. The South Carolina Board of Accountancy approved this course to meet the regulation requirement for 2 hours of CPE related to South Carolina Rules and Regulations.

This course will explain the common types of trusts - when to use them, and why to use them. There will also be a discussion on assisting clients through the probate process.

This course reviews the highlights of the Individual portion of the HR1-Tax Cuts and Jobs Act. Topics include an overview of the new tax rates and how reform has affected accounting methods for business income.

During this course, the SC DOR will cover filing and administrative requirements, walk you through filling out a sample sales tax return, and address your questions.

What topics will this course cover? Sales tax laws as they pertain to completing your return Information on Local Taxes Components of the Sales Tax Forms Step-by-step directions on completing the form Demonstration of electronic filing options.

This course reviews the highlights of the Individual portion of the HR1-Tax Cuts and Jobs Act. Topics include an overview of the new tax rates and how reform has affected accounting methods for business income.

This course covers the laws, rules, and regulations that apply to the licensure of accountants in the State of South Carolina, as well as those that apply to the practice of accounting in the State of South Carolina. This course is designed to meet the South Carolina Board of Accountancy regulation that requires two hours of CPE related to South Carolina Rules and Regulations.

The Fifty-Seventh Annual Clemson University Income Tax Course is a two day-long course that will be offered individually in Myrtle Beach, Florence, Spartanburg, North Charleston, Columbia, Anderson, and North Charleston, during late October, November and December 2018.

The course will feature federal and state income tax topics of current interest to tax practitioners. Instructors are Ronny Burkett, CPA, Mark J. Hendrix, CPA, and Daniel L. Crowson, CPA, from Burkett, Burkett & Burkett Certified Public Accountants PA as well as Keith J. Wicker, CPM from the South Carolina Department of Revenue, and Tom Sheaffer, former Stakeholder Liaison from the U.S. Internal Revenue Service.

Discussion LeaderPenny Lewis, CPA, CGMAArthur Werner, JD, MS (Taxation)Anthony RoccaE. L. NicholsW V. McGough Jr

General registration is open for our Fall Fest Accounting Conference and Casino Night. Our events are bigger and more inclusive than ever before, so don't miss this chance to be part of the courses you need while connecting with elite practitioners.

Session registration will be available Aug. 6, 2018. Those who sign up prior to Aug. 6 will be emailed a session registration form.

Fall Fest features five tracks of learning and includes courses in tax, accounting, auditing, ethics, technology, governmental A&A, and more. We've listened to your CPE requests. Our team is recruiting the accounting profession's most insightful and engaging speakers for sessions that incorporate the latest insights for South Carolina CPAs.

We also make it easy to interact with a wide range of knowledgeable vendors who will be standing by to answer your questions about the services that can advance your practice. Trips to our vendor area can be rewarded with surprising door prizes. Plus, our contests and games raise money for the Educational Fund and CPA-PAC, so dont forget to put your number-crunching skills to the test with our popular bean-counting challenge.

All registrants and a guest are invited to join us for Casino Night on Thursday, co-sponsored by the Central Chapter. No cash prizes will be awarded at our tables, just bragging rights while you enjoy an evening of entertainment and camaraderie.

Register today and get ready to join the excitement!

The Fifty-Seventh Annual Clemson University Income Tax Course is a two day-long course that will be offered individually in Myrtle Beach, Florence, Spartanburg, North Charleston, Columbia, Anderson, and North Charleston, during late October, November and December 2018.

The course will feature federal and state income tax topics of current interest to tax practitioners. Instructors are Ronny Burkett, CPA, Mark J. Hendrix, CPA, and Daniel L. Crowson, CPA, from Burkett, Burkett & Burkett Certified Public Accountants PA as well as Keith J. Wicker, CPM from the South Carolina Department of Revenue, and Tom Sheaffer, former Stakeholder Liaison from the U.S. Internal Revenue Service.

Discussion LeaderW V. McGough Jr

Business Ethics is not just something "nice to do." It creates a long-term competitive advantage that separates you from the pack. This session walks you through the steps to create an ethical business culture and teaches specific ways CPAs can make better ethical decisions.

The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. This course is designed to get you up to speed using practical applications of these rules.

Topics and Objectives:
Inside Basis vs. Outside Basis how variance is created and what it means for taxpayers
Section 754 Election
743(b) Basis Adjustment timing of the election and how to calculate
Debt Basis what does it mean, and how does it affect owners

The Fifty-Seventh Annual Clemson University Income Tax Course is a two day-long course that will be offered individually in Myrtle Beach, Florence, Spartanburg, North Charleston, Columbia, Anderson, and North Charleston, during late October, November and December 2018.

The course will feature federal and state income tax topics of current interest to tax practitioners. Instructors are Ronny Burkett, CPA, Mark J. Hendrix, CPA, and Daniel L. Crowson, CPA, from Burkett, Burkett & Burkett Certified Public Accountants PA as well as Keith J. Wicker, CPM from the South Carolina Department of Revenue, and Tom Sheaffer, former Stakeholder Liaison from the U.S. Internal Revenue Service.

The historic passing of the Tax Cuts and Jobs Act has left many taxpayers with questions, especially as it relates to Pass-Through Entities. This course provides a thorough overview of the changes so you can get the answers you need to assist your clients.

Topic and Objectives:

Section 179 and Section 168 Bonus Depreciation pros and cons
Cost Segregation Studies and 1031 Exchanges what is eligible for 1031 treatment and determining how to determine what to include in entities designed to hold the real property of a taxpayer
Qualified Business Income deduction how to maximize the benefit for your client, who is included/excluded

In theory, sales tax should be simple. In reality, the SC sales tax code is convoluted and complicated.

This course will examine what property is subject to sales/use tax, exemptions, sourcing, local option taxes, etc.
The course will also consider sales tax issues across state lines (NC/GA).

The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. This course is designed to get you up to speed using practical applications of these rules.

Topics:
Inside Basis vs. Outside Basis how variance is created and what it means for taxpayers
Section 754 Election
743(b) Basis Adjustment timing of the election and how to calculate
Debt Basis what does it mean, and how does it affect owners

Discussion LeaderSamuel Monastra

The historic passing of the Tax Cuts and Jobs Act has left many taxpayers with questions, especially as it relates to Pass-Through Entities. This course provides a thorough overview of the changes so you can get the answers you need to assist your clients.

Topics and Objectives:
Section 179 and Section 168 Bonus Depreciation overview of pros and cons
Cost Segregation Studies and 1031 Exchanges Clarification on 1031 eligibility and how to decide what to include in entities designed to hold the real property of a taxpayer
Qualified Business Income deduction maximize the benefit for your client and determine who is included or excluded

Discussion LeaderSamuel Monastra

The Fifty-Seventh Annual Clemson University Income Tax Course is a two day-long course that will be offered individually in Myrtle Beach, Florence, Spartanburg, North Charleston, Columbia, Anderson, and North Charleston, during late October, November and December 2018.

The course will feature federal and state income tax topics of current interest to tax practitioners. Instructors are Ronny Burkett, CPA, Mark J. Hendrix, CPA, and Daniel L. Crowson, CPA, from Burkett, Burkett & Burkett Certified Public Accountants PA as well as Keith J. Wicker, CPM from the South Carolina Department of Revenue, and Tom Sheaffer, former Stakeholder Liaison from the U.S. Internal Revenue Service.

This course reviews the highlights of the Individual portion of the HR1-Tax Cuts and Jobs Act. Topics include an overview of the new tax rates and how reform has affected accounting methods for business income.

During this course, the SCDOR, along with the IRS and the SC Department of Employment & Workforce (DEW) will present information to help you better understand your business obligations as they relate to Withholding taxes.

What topics will this course cover? Federal tax law issues (taught by an IRS representative) | Unemployment insurance? liability and reporting requirements (taught by an SCDEW representative) | Basics of the SC Withholding Tax law | How to register for the Withholding Tax | When to file and pay Withholding Taxes | Electronic filing methods.

This course reviews the highlights of the Individual portion of HR1Tax Cuts and Jobs Act. Topics include an overview of the new tax rates and how reform has affected accounting methods for business income.

This course reviews the highlights of the Individual portion of HR1Tax Cuts and Jobs Act. Topics include an overview of the new tax rates and how reform has affected accounting methods for business income.

The Fifty-Seventh Annual Clemson University Income Tax Course is a two day-long course that will be offered individually in Myrtle Beach, Florence, Spartanburg, North Charleston, Columbia, Anderson, and North Charleston, during late October, November and December 2018.

The course will feature federal and state income tax topics of current interest to tax practitioners. Instructors are Ronny Burkett, CPA, Mark J. Hendrix, CPA, and Daniel L. Crowson, CPA, from Burkett, Burkett & Burkett Certified Public Accountants PA as well as Keith J. Wicker, CPM from the South Carolina Department of Revenue, and Tom Sheaffer, former Stakeholder Liaison from the U.S. Internal Revenue Service.

This powerful and comprehensive course will enable you to be in compliance with all professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs). It is a go-to reference for training staff and managing your preparation, compilation and review engagements.

This practice-oriented review of the latest developments and cases will be informative and practical thanks to lively discussion among the experienced participants

This resource provides hard copies of all sample engagement letters, procedure checklists, illustrative reports and more contained in The Essential SSARS No. 21-23 Implementation Toolkit to assist you with implementing new SSARS requirements.

This course provides a detailed look at many of the steps in the process of fraud prevention, detection and response. You will learn case management procedures such as how to assess risk, prevention and deterrence controls, detection procedures, investigation and response, and follow-through corrective actions.

Discussion LeaderPenny Lewis, CPA, CGMAArthur Werner, JD, MS (Taxation)Anthony RoccaE. L. NicholsW V. McGough Jr

This course covers the laws, rules, and regulations that apply to the licensure of accountants in the State of South Carolina, as well as those that apply to the practice of accounting in the State of South Carolina. This course is designed to meet the South Carolina Board of Accountancy regulation that requires two hours of CPE related to South Carolina Rules and Regulations.

This course reviews the highlights of the Individual portion of the HR1-Tax Cuts and Jobs Act. Topics include an overview of the new tax rates and how reform has affected accounting methods for business income.

Gain information you cannot get anywhere else. This seminar provides an in-depth look at a selection of important topics specific to South Carolina taxation and will include new laws enacted in the 2018 session of the General Assembly.

This course reviews the highlights of the Individual portion of the HR1-Tax Cuts and Jobs Act. Topics include an overview of the new tax rates and how reform has affected accounting methods for business income.

This course reviews the highlights of the Individual portion of the HR1-Tax Cuts and Jobs Act. Topics include an overview of the new tax rates and how reform has affected accounting methods for business income.

This course covers the laws, rules, and regulations that apply to the licensure of accountants in the State of South Carolina, as well as those that apply to the practice of accounting in the State of South Carolina. This course is designed to meet the South Carolina Board of Accountancy regulation that requires two hours of CPE related to South Carolina Rules and Regulations.

Gain information that you cannot get anywhere else. This seminar will provide an in-depth look at a selection of important topics specific to South Carolina taxation and will include new laws enacted in the 2018 session of the General Assembly.

This powerful and comprehensive course will enable you to be in compliance with all professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs). It is a go-to reference for training staff and managing your preparation, compilation and review engagements.

This practice-oriented review of the latest developments and cases will be informative and practical thanks to lively discussion among the experienced participants.

This resource provides hard copies of all sample engagement letters, procedure checklists, illustrative reports and more contained in The Essential SSARS No. 21-23 Implementation Toolkit to assist you with implementing new SSARS requirements.

This course reviews the highlights of the Individual portion of HR1Tax Cuts and Jobs Act. Topics include an overview of the new tax rates and how reform has affected accounting methods for business income.

Key Topics
Basic Functional Changes (Increased standard deduction; Removal of personal exemption; Inflation adjustments)
Reform of Individual and Family Tax Credits (Child tax credit; Elderly and permanently disabled; Repeal of electric and plug-in motor credit; Higher education credit reform)
Individual items (Loss limitations for taxpayers other than corporations; Repeal of deduction of student loan interest and qualified tuition; Repeal of exclusion of interest on US savings bonds for higher education; Repeal of deductions for alimony; Termination of deductions for medical savings accounts; Repeal of exclusion of adoption assistance programs)
Itemized Deductions (Repeal of overall limitation of itemized deductions; Modifications to home interest deduction; Modification of taxes paid, not from a trade or business; Modifications to charitable contribution limitations; Repeal of miscellaneous deductions, especially 2106; Repeal of deduction for medical expenses after 2018)
Modifications and Reforms to Retirement
Modifications to Alternative Minimum Tax
Elimination of Shared Responsibility Payments (2019)
Deductions for income from a trade or business (Simple rules; Income-based rules; Professional service-based rules)

This course reviews the highlights of the Individual portion of HR1Tax Cuts and Jobs Act. Topics include an overview of the new tax rates and how reform has affected accounting methods for business income.

Key Topics
Basic Functional Changes (Increased standard deduction; Removal of personal exemption; Inflation adjustments)
Reform of Individual and Family Tax Credits (Child tax credit; Elderly and permanently disabled; Repeal of electric and plug-in motor credit; Higher education credit reform)
Individual items (Loss limitations for taxpayers other than corporations; Repeal of deduction of student loan interest and qualified tuition; Repeal of exclusion of interest on US savings bonds for higher education; Repeal of deductions for alimony; Termination of deductions for medical savings accounts; Repeal of exclusion of adoption assistance programs)
Itemized Deductions (Repeal of overall limitation of itemized deductions; Modifications to home interest deduction; Modification of taxes paid, not from a trade or business; Modifications to charitable contribution limitations; Repeal of miscellaneous deductions, especially 2106; Repeal of deduction for medical expenses after 2018)
Modifications and Reforms to Retirement
Modifications to Alternative Minimum Tax
Elimination of Shared Responsibility Payments (2019)
Deductions for income from a trade or business (Simple rules; Income-based rules; Professional service-based rules)

Audits of employee benefit plans are among the leading causes of AICPA ethics investigations. With the increase in DOL investigations and changing peer review requirements, employee benefit plans are becoming an area of focus and risk. Avoid unwittingly adding your company or firm ? and yourself ? to the list of tarnished reputations.

This seminar will enable you avoid common pitfalls and:
Perform an efficient and effective audit in accordance with GAAS
Ensure the plans financial statements comply with GAAP, ERISA and DOL regulations
Understand auditors responsibilities for Form 5500
Stay abreast of the current and/or upcoming changes

Business Ethics is not just something "nice to do." It creates a long term advantage and differentiates you from competitors. In this session we will walk through the steps to create an ethical business culture and learn specific ways CPAs can make better ethical decisions.

Build a foundation for your staff members professional development. This comprehensive core training workshop will provide your staff with the skills to maximize their productivity, profitability and commitment to your firm.

This course will equip you with the best practices for auditing governmental entities under the new standards of GASB 74-82 and will illustrate reporting requirements for each standard. These standards cover Pension, Other Post Employment Benefit (OPEB) and Tax Abatements. Interactive case studies to guide you through pension expense calculations.

Increase your knowledge concerning planning, performing and reporting on a single audit engagement conducted under the Uniform Guidance. Through case studies and real-world examples, this course provides insights into key issues, with an emphasis on advanced topics that require particular attention.

Some days it seems as though the accounting profession is changing faster than a CPA can keep up. This full-day webinar will get you up-to-date on the years accounting and auditing activities. Recently issued or effective authoritative literature is discussed, along with current accounting and auditing issues. This webinar provides the big picture on a wide breadth of topics while focusing on what you need to know now about each new development.

The course will provide the CPA advisor with guidance in navigating the challenges faced by closely held business clients with succession planning and ownership changes.

Discussion LeaderDavid R. Peters, CPA, CFP, CLU, CPCU

Some days it seems as though the accounting profession is changing faster than a CPA can keep up. This full-day webinar will get you up-to-date on the years accounting and auditing activities. Recently issued or effective authoritative literature is discussed, along with current accounting and auditing issues. This webinar provides the big picture on a wide breadth of topics while focusing on what you need to know now about each new development.

The course will provide the CPA advisor with guidance in navigating the challenges faced by closely held business clients with succession planning and ownership changes.

Discussion LeaderDavid R. Peters, CPA, CFP, CLU, CPCU

All reporting begins with basic financial statements. Topics in this course and the special needs of Nonprofits range from the historic types of net assets to the various forms of revenue and expenses.

Key Topics:
What the new Accounting Standards Codification (ASC) types of Net Assets will be
Pros and cons of classified vs. unclassified statements of Net Assets
Treatment of endowments created by the organization and monies held (e.g., Foundation for the Carolinas)
The income statement and major sections
How to classify revenue such as contributions, program service fees, grants from SC or the federal government, grants from agencies (e.g., United Way)
Investment income and Unrelated Business Income (UBI), and what can trigger UBI
The new ASC related to classification and restrictions (the columns)
Types of functional expenses
How this fits in with the statement of functional expenses
Footnotes not found in for-profit entities
Supplemental schedules included, such as functional expenses by fund, division or program; budget vs. actual supplemental schedules and other
Religious organizations and differences when using cash or modified cash
Resources for finding example statements and footnotes, other nonprofit resources to help with financial reporting
Leases and revenues from new ASC (time permitting)

Gain information you cannot get anywhere else. This seminar provides an in-depth look at a selection of important topics specific to South Carolina taxation and will include new laws enacted in the 2018 session of the General Assembly.

The HR & Employee Benefits Update provides the latest information on the laws and best practices in the benefits and human resources areas.

Topics include reviews of the following:

• Health care costs and trends
• Reinsurance and self funding
• Employee benefit offerings
• Hiring and firing rules and laws
• Development and succession planning

During this course we will also discuss the most popular and useful plan for employees including 401k, term and whole life, accident, critical care, hospital indemnity, vision, dental and legal services.

This course covers the laws, rules, and regulations that apply to the licensure of accountants in the State of South Carolina, as well as those that apply to the practice of accounting in the State of South Carolina. This course is designed to meet the South Carolina Board of Accountancy regulation that requires two hours of CPE related to South Carolina Rules and Regulations.