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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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The New Lease Standard CPEA Implementation Series Part I
In this CPEA implementation series, we will focus on the major areas of change as a result of the new lease standard.
Two Projects Added to FASB Agenda lock The CPEA Revenue Recognition Series NFP Entities Part II
Continuing our series on implementation issues related to the revenue recognition standard, this report addresses implementation issues within the higher education sector.
CPEA June 23, 2016 Webinar
In this webinar, we provide an update related to auditor reporting, reporting packages, and VIE practice issues.


SSARS No. 21 ─ Preparation of Financial Statements: Applicability

In this brief educational video, experts involved in the development of SSARS No. 21 explain when AR-C section 70 of SSARS No. 21 is applicable. 

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