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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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NFP Entities Reporting a Measure of Operations and Oft-Missed Disclosures

Report In this report, we discuss topics related to NFP entity financial reporting, more specifically, guidance related to presenting an intermediate measure of operations and certain disclosure requirements which are being missed by some firms.
Published on July 20, 2016

Frequently Asked Questions Accounting and Financial Reporting Matters

Report We receive numerous technical inquiries from our members. This report provides guidance on some frequently asked member questions over the last year in the areas of accounting and financial reporting matters.
Published on July 20, 2016

Peer Review MFCs New Developments in 2015

Report 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.
Published on July 20, 2016

Frequently Asked Questions Accounting and Financial Reporting Matters

Report We receive numerous technical inquiries from our members. This report provides guidance on some frequently asked member questions over the last year in the areas of accounting and financial reporting matters.
Published on July 18, 2016

NFP Entities Reporting a Measure of Operations and Oft-Missed Disclosures

Report In this report, we discuss topics related to NFP entity financial reporting, more specifically, guidance related to presenting an intermediate measure of operations and certain disclosure requirements which are being missed by some firms.
Published on July 18, 2016

Peer Review MFCs New Developments in 2015

Report 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.
Published on July 18, 2016

ASU 2016-09 Simplifications to Employee Share-Based Payment Accounting

Report Read about the provisions of ASU 2016-09 most relevant to private companies. Those provisions include forfeitures, expected term practical expedient, and a one-time accounting policy election to switch from measuring all liability-classified awards at fair value to intrinsic value.
Published on June 21, 2016

ASU 2016-09 Simplifications to Employee Share-Based Payment Accounting

Report Read about the provisions of ASU 2016-09 most relevant to private companies. Those provisions include forfeitures, expected term practical expedient, and a one-time accounting policy election to switch from measuring all liability-classified awards at fair value to intrinsic value.
Published on June 21, 2016

ASU 2016-10 Revenue From Contracts with Customers Identifying Performance Obligations & Licensing

Report Recently issued ASU 2016-10 amends the new revenue recognition standard. In this report, we discuss the changes made by ASU 2016-10 related to identifying performance obligations and licensing implementation guidance.
Published on June 20, 2016

Financial Reporting Alert Not-for-Profit Entities

Report 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 current engagements.
Published on June 20, 2016

Financial Reporting Alert Not-for-Profit Entities

Report 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 current engagements.
Published on June 20, 2016

ASU 2016-10 Revenue From Contracts with Customers Identifying Performance Obligations & Licensing

Report Recently issued ASU 2016-10 amends the new revenue recognition standard. In this report, we discuss the changes made by ASU 2016-10 related to identifying performance obligations and licensing implementation guidance.
Published on June 20, 2016

The New Lease Standard CPEA Implementation Series Part I

Report This series focuses on major areas of change for all lessee and lessor entities as a result of the new lease standard. Practitioners should not overlook these changes that are likely to affect most entities that enter into leasing arrangements.
Published on May 18, 2016

The CPEA Revenue Recognition Series NFP Entities Part II

Report In this report, we continue our revenue recognition series on implementation issues related to ASU 2014-09, Revenue from Contracts with Customers, and address issues identified within the higher education sector.
Published on May 18, 2016

EBP Audits Avoid These Mistakes When Using SOC 1 Reports

Report EBP auditors will benefit from learning about common deficiencies identified by the DOL and the AICPA’s Peer Review program when it comes to using SOC 1 reports. This report also provides related guidance on proper auditing steps.
Published on May 18, 2016

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