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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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lock Subsequent Events Evaluation: Don’t Forget This Frequently Omitted Disclosure
In this report, we remind our members to ensure that financial statements include required disclosures related to subsequent events.
Two Projects Added to FASB Agenda lock Risk Management Tips An A&A Perspective
In this report, we focus on some common malpractice issues and themes, as well as risk management tips and advice.
lock Construction Contractor Disclosures Common Peer Review Deficiencies
In this report, we discuss some of the more common deficiencies identified in the peer review process related to failing to comply with disclosure and presentation requirements in construction contractor financial statements.


ASU 2014-07: Applying VIE Guidance to Common Control Leasing Arrangements

In this brief educational video, Tom Groskopf, the CPEA’s Technical Director, talks about the requirements and guidance in ASU 2014-07.

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