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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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The New Lease Standard CPEA Implementation Series - Part III

Report We continue our series on the new lease standard where, in Part III, we focus on reassessments of initial measurements, lessor accounting and variable lease payments, and transition for existing leases and related practical expedients.
Published on July 19, 2017

Employee Benefit Plan Audits DOL Regulator Areas of Focus

Report In this report, we discuss certain areas of EBP audits where DOL regulators are focused. We present themes of deficient audit work and advice on how to perform first-rate audit procedures. Finally, we offer a tool that can be used to remember the areas of focus and related auditor considerations
Published on July 19, 2017

Private Companies May Get Relief from Common Control VIE Guidance Send Your Comments to the FASB

Report The FASB released a proposal providing relief to private companies from VIE guidance. The proposed guidance should come as welcome news to many practitioners and their clients. We encourage you to provide your comments to the FASB on this important development.
Published on July 19, 2017

Preparation and Compilation of Prospective Financial Information SSARS No. 23 Changes Effective May 1, 2017

Report Practitioners who provide services related to their clients’ budgets and other forms of prospective financial information, should be aware of certain changes affecting the related professional literature that took effect on May 1, 2017. This report explains those changes.
Published on June 21, 2017

Sales of Nonfinancial Assets under the New Revenue Recognition Standard

Report We continue our revenue recognition series on implementation issues related to ASU 2014-09 by addressing the scope of the new revenue standard as it relates to sales of nonfinancial assets, as well as the accounting for these transfers.
Published on June 21, 2017

Audit Risk Alert Not-For-Profit Entities Industry Developments

Report We discuss the recently-released AICPA Audit Risk Alert for NFP entities that provides an overview of recent economic, industry, technical, regulatory, and professional developments which may impact audits and other engagements.
Published on June 21, 2017

SSAE No. 18 Effective Now Ensure Your Attestation Engagements Comply

Report SSAE No. 18 is effective for practitioners’ reports dated on or after May 1, 2017. Make sure your engagements are compliant by learning about the changes SSAE No. 18 makes to the attestation standards.
Published on May 17, 2017

The Pitfalls and Potholes of Build-to-Suit Lease Transactions

Report Concluding our trilogy of sale-leaseback issues, in this report, we address the accounting for build-to-suit leases and their relationship to sale-leasebacks.
Published on May 17, 2017

ASU 2015-12 Employee Benefit Plan Simplifications -- Errors Noted in Implementation

Report With increased regulator focus on EBP auditors, practitioners should be careful to avoid mistakes.  In this report, we identify common errors in the implementation of ASU 2015-12, which is effective for the upcoming EBP audit season.
Published on May 17, 2017

Common Questions About Special Purpose Frameworks

Report Special purpose frameworks (i.e., OCBOA) are regularly used by many entities. In this report, we provide responses to common questions regarding two frequently used special purpose frameworks -- the cash basis and the tax basis.
Published on April 19, 2017

Sale-Leaseback Transactions Involving Real Estate Navigating the Twists and Turns

Report We often receive inquiries from our members related to the proper application of the authoritative guidance associated with sale-leaseback transactions. This report covers the current guidance for sale-leasebacks that involve real estate.
Published on April 19, 2017

CPEA IN-DEPTH -- New Going Concern Disclosures Substantial Doubt Alleviated (or Reinforced)

Report ASU 2014-15 is now effective. This report examines recent disclosures in situations when substantial doubt about an entity’s ability to continue as a going concern is alleviated, and assists members in crafting and evaluating such disclosures.
Published on April 19, 2017

Sale Leaseback for Real Estate Workbook

Sample Report FASB ASC 840-40-55 includes example journal entries to account for transactions using both the financing and deposit methods; however, the implementation guidance does not provide all supporting calculations. In order to provide additional clarity in understanding how the amounts in those entries are determined, the CPEA has prepared an Excel
Published on April 14, 2017

Accounting for Sale-Leaseback Transactions

Report The CPEA often receives member inquiries related to the proper application of the authoritative guidance associated with sale-leaseback transactions. So, in this report, we cover the current guidance for sale-leasebacks that do not involve real estate.
Published on March 22, 2017

Private Company Goodwill Alternative Peer Review Issues

Report Numerous errors have been made by some in adopting the private company goodwill alternative (ASU 2014-02). In this report, we caution members about common issues and areas of risk related to adoption of the alternative.
Published on March 22, 2017

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