Browse

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

Spotlight

lock New Going Concern Requirements for Clients Effective Soon: Implementing 2014-15 This Year End
In this report, we look at guidance for management in ASU 2014-15 related to evaluating whether there is substantial doubt about a reporting entity’s ability to continue as a going concern and the related financial statement note disclosures.
Two Projects Added to FASB Agenda lock The New Lease Standard: CPEA Implementation Series -- Part II
Continuing our series on the new lease standard, in this report, we focus on the definition of a lease in that the determination of what constitutes a lease will take on much greater significance once ASU 2016-02 is effective.
CPEA December 8, 2016 Webinar
In this webinar, we cover standards effective this year end, 2016 accounting standards & developments, and 2016 compilation, review, audit & attest standards & developments.

CPEA on AICPA TV 

The New Revenue Recognition Standard Recognizing Revenue As Performance Obligations Are Satisfied

In this brief educational video, Tom Groskopf, the CPEA’s Technical Director, discusses the requirements for recognizing revenue as an entity satisfies its performance obligations in a contract.

 

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 cpea@aicpa.org.
Copyright © 2006-2017 American Institute of CPAs.