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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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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.


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.


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