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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 Readily Determinable Fair Value Technical Corrections Raises Questions
Recent changes by the FASB to the definition of readily determinable fair value may preclude certain types of investments from using the fair value NAV practical expedient. This report discusses practice issues related to this change.
Two Projects Added to FASB Agenda lock Employee Benefit Plan Audit & Financial Statement Deficiencies Avoid These Mistakes on Your Engagements
The AICPA Ethics Division has compiled a list of quality issues found in its investigations of EBP audits during the last two years. We present that list of quality issues for practitioners to consider as they perform EBP engagements.
CPEA November 2, 2016 Webinar
In this webinar we give an A&A Update of new standards and we discuss common implementation questions related to the new Revenue Recognition, Leases, & Financial Instruments standards.


The New Revenue Recognition Standard Loyalty Programs

In this brief educational video, Tom Groskopf, the CPEA’s Technical Director, discusses the impact of the new standard on customer loyalty programs.


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