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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

CPEA February 18, 2016 Webinar
In this webinar, we discuss A&A services: Legal & professional insurance, & risk management issues.
Two Projects Added to FASB Agenda lock SAS No. 131 Reporting on an Audit in Accordance with PCAOB Standards
In this report, we provide some additional information and practice tips related to SAS No. 131.
lock ASU 2016-03 PCC Removes Preferability Assessment for Accounting Alternatives
In this report, we discuss the favorable transition guidance in ASU 2016-03 to all private companies that fall within the scope of the previously issued PCC developed accounting alternatives, but had not elected the alternatives by their original effective dates.

CPEA on AICPA TV 

Accounting Standards Update 2014-03 Certain Interest Rate Swaps

In this brief educational video, Tom Groskopf, the CPEA’s Technical Director, summarizes ASU 2014-03 and offers advice about hidden risks associated with interest rate swaps.

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