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    CPEA Reports 

    Current and past reports of the CPEA, including special reports, can be found here. Our plain-English reports cover accounting, financial reporting, audit, compilation, review, and other A&A topics that our CPEA members need to know about. Moreover, detailed analyses of new professional standards are addressed in the CPEA reports.

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    SSARS No. 21 Key Changes to Compilation Engagements

    Report This report highlights some key changes to the compilation professional literature made by SSARS No. 21. In addition, this report includes a table comparing new engagement letter requirements to the pre-SSARS No. 21 requirements.
    Published on January 15, 2016

    ASU 2016-01 Recognition and Measurement of Financial Assets and Financial Liabilities Action Items for this Reporting S...

    Report In this report, we discuss several provisions of ASU 2016-01 that have broad applicability for private companies.
    Published on January 15, 2016

    The CPEA Revenue Recognition Series NFP Entities Part I

    Report This report addresses implementation issues related to the new revenue recognition standard within the not-for-profit sector.
    Published on January 15, 2016

    FASB Changes Effective for Fiscal 2015

    Report This report includes a listing by topic of the significant ASUs that are now effective for the first time for nonpublic entities with periods ending December 31, 2015.
    Published on December 16, 2015

    Issues Related to the Use of Tax Depreciation Methods for U.S. GAAP

    Report In this report, we review the financial reporting standards for depreciation and the appropriateness of common tax depreciation methods under U.S. GAAP.
    Published on December 16, 2015

    The CPEA Revenue Recognition Series Real Estate Industry

    Report This report addresses implementation issues related to the new revenue recognition standard within the real estate sector.
    Published on December 16, 2015

    Transition for PCC Developed ASUs Traps for the Unwary

    Report In this report, we outline the transition requirements for each PCC developed ASU and focus on areas that may be overlooked.
    Published on November 18, 2015

    A&A Research Free Tools and Resources

    Report We would like to make our members aware of many free tools and resources available when performing their accounting and auditing research.
    Published on November 18, 2015

    Identifying Material Weaknesses Practical Advice for Evaluating Internal Control Deficiencies

    Report This report gives practical advice for evaluating internal control deficiencies in an audit of financial statements.
    Published on November 18, 2015

    SSARS No. 21 and the New Preparation Engagement Additional Frequently Asked Questions and Answers

    Report This report provides answers to some frequently asked questions regarding the preparation engagement under SSARS No. 21.
    Published on October 21, 2015

    Personal Financial Statements Peer Review Issues

    Report This report details common peer review findings related to personal financial statements.
    Published on October 21, 2015

    Business Combinations Using the Measurement Period to Reduce Accounting Stress

    Report This report discusses the reporting of provisional amounts during a measurement period after a business combination.
    Published on October 21, 2015

    Statement of Cash Flows High Risk of Peer Review Issues

    Report In this report, we continue our analysis of MFCs (Matter for Further Consideration) in the PRISM peer review database by examining MFCs pertaining to the statement of cash flows.
    Published on September 16, 2015

    Practice Tips and Advice for an Effective Quality Control System

    Report This report focuses on some common issues and misconceptions when it comes to the application of the quality control standards.
    Published on September 16, 2015

    Not-for-Profit Entities Frequently Asked Questions

    Report At the National Not-for-Profit (NFP) Industry Conference in June 2015, there was a session on frequently asked questions in the NFP area. This report goes through those questions and provides answers as well as authoritative references for our members.
    Published on September 16, 2015

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