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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.

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Spotlight

lock Financial Reporting Alert Not-for-Profit Entities
The AICPA’s 2016 Not-for-Profit Audit Risk Alert has been released. Our report takes a look at certain accounting issues highlighted in the alert that may need to be considered by auditors and accountants during their engagements.
Two Projects Added to FASB Agenda lock Peer Review MFCs New Developments in 2015
Continuing our series about common A&A deficiencies identified in peer review, we look at newer financial reporting developments. Many of these deficiencies relate to changes that could continue to cause quality issues at firms.
CPEA September 8, 2016 Webinar
In this webinar, we provide insight on the new leases standard and the new revenue recognition standard with a focus on the manufacturing and healthcare industries.

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SSARS No. 21: Preparation of Financial Statements ─ Omitting Substantially All Disclosures & Framework Departures

In this brief educational video, experts involved in the development of SSARS No. 21 discuss the omission of disclosures and framework departures when preparing financial statements. 

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