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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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    Initial Audits Addressing Unique Challenges and Risks

    Report This report discusses the client engagement acceptance process, evidence matters, and reporting matters related to initial audits.
    Published on July 17, 2015

    Not-for-Profit and Governmental Audits New Uniform Grant Guidance & Recent Quality Issues

    Report In this report, we provide information and guidance about important new regulations issued by the Office of Management and Budget (OMB) related to entities and audits of entities that expend federal awards, as well as provide some frequent violations found with these audits.
    Published on July 17, 2015

    Interest Rate Swaps A CPEA Commentary

    Report This report discusses some commentary on our June 2015 report discussing the accounting risks and issues associated with interest rate swap derivatives.
    Published on July 17, 2015

    Interest Rate Swaps Hidden Risks and Related Accounting Issues

    Report This report discusses some of the accounting risks and issues associated with interest rate swap derivatives.
    Published on June 17, 2015

    Meaningful Analytics and Inquiries Indispensable in a Review Engagement

    Report This report focuses on some common misconceptions and pitfalls when performing analytical procedures in a review engagement.
    Published on June 17, 2015

    ASU 2015-07 Changes for Investments in Certain Entities that Calculate NAV

    Report In this report, we give an overview as well as examples of the new format for reporting items measured at net asset value per share in ASU 2015-07.
    Published on June 17, 2015

    CPEA Reports

    Overview The CPEA resources page contains the library of reports and other resources issued by the CPEA. Also contains the podcasts related to the monthly reports. Contains the archived webinars presented by the CPEA.
    Published on June 15, 2015

    Recent Developments with Standards & Employee Benefit Plans

    Report This report discusses recent standards that have implications for employee benefit plan (EBP) auditors.
    Published on May 20, 2015

    Common Peer Review Issues Related to Fair Value Disclosures

    Report This report focuses on some specific issues related to fair value disclosures that come up continually during the peer review process.
    Published on May 20, 2015

    Professional Liability Issues Mitigating Malpractice Claims and Losses

    Report In this report, we focus on professional liability issues and present the recommendations and advice from experts in loss prevention and professional liability issues.
    Published on May 20, 2015

    ASU 2015-02 Changes to the Consolidation Model

    Report On February 18, 2015, the FASB made changes to the consolidation professional literature through the issuance of ASU 2015-02, Consolidation (Topic 810) ─ Amendments to the Consolidation Analysis.
    Published on April 22, 2015

    The Clarified Professional Standards Addressing Some Common Misconceptions

    Report As practitioners are in the midst of performing attest engagements for entities with periods ended December 2014, we wanted to address some common misconceptions about the clarified professional standards.
    Published on April 22, 2015

    The CPEA Revenue Recognition Series- Part IV Fortune Favors the Prepared

    Report In Part 4 of our revenue recognition series, we cover licenses and distinguishing between a right to access IP over a license period versus a right to use IP at a point in time.
    Published on April 22, 2015

    Implementing FSP FAS 13-2 Income Taxes and Leveraged Leases

    Report On July 13, 2006, the FASB Staff issued FSP FAS 13-2.  The FSP guidance addresses how a change [or projected change] in the timing of cash flows related to income taxes generated by a leveraged lease transaction affects the accounting by a lessor for the leveraged lease.
    Published on April 13, 2015

    Some Implementation Issues Associated with FIN 46R

    Report In implementing the provisions of FASB Interpretation [FIN] 46R, entitled Consolidation of Variable Interest Entities, practitioners have raised several questions associated with the appropriate accounting treatment for certain items, events, and transactions.
    Published on March 23, 2015

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