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    The Center for Plain English Accounting is the AICPA’s national A&A resource center, available exclusively to members of the Private Companies Practice Section. The CPEA’s team of experts assists member firms in understanding and implementing accounting, auditing, review, compilation, and quality control standards by sharing technical advice and guidance in a straight-forward manner. CPEA professional staff provide A&A support by describing “how to do” what you “need to do” in implementing the authoritative literature.


    lock Transition for PCC Developed ASUs: Traps for the Unwary
    In this report, we discuss ASUs developed by the PCC.
    Two Projects Added to FASB Agenda lock Identifying Material Weaknesses: Practical Advice for Evaluating Internal Control Deficiencies
    In this report, we provide some advice for evaluating internal control deficiencies.
    lock A&A Research: Free Tools and Resources
    In this report, we provide some information on free tools and resources that can be used in A&A research.


    SSARS No. 21 and Preparation of Financial Statements

    Learn about the new standard for preparing financial statements in this brief video featuring Mike Glynn, Sr. Technical Manager of the AICPA Audit and Attest team.

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