By Date

By Document Type

By Topic

Member Only Content

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.

Search Within the Center for Plain English Accounting Interest Area


lock Attest Clients with Nonattest Services Does the Client Designee Have Skill, Knowledge, Experience
This report discusses and reminds CPEA members about the important requirement to assess the skill, knowledge, and/or experience of the client-designated individual that reviews, accepts, and takes responsibility for nonattest work.
Two Projects Added to FASB Agenda lock Asset Retirement and Environmental Obligations
Many practitioners are unclear about the accounting for costs associated with asset retirements, environmental remediation, and other PP&E-related costs like repairs and maintenance. This report sorts out the proper guidance for these items.
CPEA February 23, 2017 Webinar
A look at some peer review changes as well as some common peer review deficiencies. We also cover some accounting and auditing developments.


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.

More on AICPA TV

Most Recent News and Alerts 

CPEA Member Testimonials 

To read more member testimonials, click here.
“The guidance provided by the CPEA has been an incredible asset to our firm. The information covers a broad range of topics and is as timely as possible. They are releasing new information on a monthly and quarterly basis, which ensures they are addressing the changes as they happen. This is much different than other technical guidance, which is generally only updated on an annual basis. The CPEA provides an opportunity for our firm to stay current in a constantly changing profession in an efficient and effective way at a reasonable cost.”
-Jerome Weikel, CPA (WJPR)
To add your testimonial, please e-mail us at
Copyright © 2006-2017 American Institute of CPAs.