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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.


    lock Statement of Cash Flows: High Risk of Peer Review Issues Report
    In this report, we detail common findings identified in peer reviews related to the statement of cash flows.
    Two Projects Added to FASB Agenda lock Alert: FASB Issues ASU 2015-16
    In this Alert, we briefly discuss the issuance of ASU 2015-16 related to business combinations.
    CPEA A&A webinar Access the archived version of the September 3, 2015 CPEA webinar
    The topics covered in this webinar relate to VIEs and Private Companies and NFP Practice Issues.


    SSARS No. 21 and Preparation of Financial Statements

    Learn about the new standard for preparing financial statements in this brief video featuring Mike Glynn, Sr. Technical Manager of the AICPA Audit and Attest team.

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