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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 The CPEA Revenue Recognition Series Part V Principal Versus Agent Considerations
Continuing our series on revenue recognition, we provide in-depth implementation guidance on principal versus agent considerations. This is a challenging area for many firms, and those serving start-up clients should pay particular attention.
Two Projects Added to FASB Agenda lock ASU 2016-13: The FASBs New Credit Loss Standard
In this report, we discuss the amendments in ASU 2016-13 that significantly change how entities will measure credit losses for most financial assets and certain other instruments. Our report focuses on implications for private companies.
CPEA September 22, 2016 Day 2 Webinar
This webinar is Day 2 of our 2-day 8-hour webinar event where we discuss peer review findings and revenue recognition along with providing an A&A Update.


SSARS No. 21: Review Engagements

In this brief educational video, experts involved in the development of SSARS No. 21 discuss the revisions and clarifications made to the professional literature related to review engagements (AR-C section 90).


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Most Recent News and Alerts 

FASB Issues ASU-2016-18
November 21, 2016

FASB Issues ASU-2016-17
October 27, 2016

FASB Issues ASU-2016-16
October 24, 2016

FASB Issues ASU-2016-15
August 29, 2016

FASB Issues ASU 2016-14

August 22, 2016

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