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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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    Spotlight

    lock The CPEA Revenue Recognition Series: Real Estate Industry
    In this report, we address implementation issues related to the new revenue recognition standard within the real estate sector.
    Two Projects Added to FASB Agenda lock SSARS No. 21: Key Changes to Compilation Engagements
    In this report, we highlight some key changes to the compilation literature made by SSARS No. 21.
    lock ASU 2016-01: Recognition and Measurement of Financial Assets and Financial Liabilities – Action Items for this Reporting Season
    In this report, we discuss several provisions of ASU 2016-01 that have broad applicability for private companies.

    CPEA on AICPA TV 

    SSARS No. 21 and Preparation of Financial Statements

    Learn about the new standard for preparing financial statements in this brief video featuring Mike Glynn, Sr. Technical Manager of the AICPA Audit and Attest team.

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