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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 Auditor Reporting Possible Trouble Spot Complying with U.S. GAAS when Using PCAOB Standards
In this report, we discuss a possible trouble spot for auditors when conducting audits of entities that are not under the jurisdiction of the PCAOB but are being conducted in accordance with PCAOB standards.
Two Projects Added to FASB Agenda lock Consolidation of Not-for-Profit Entities
In order to assist our members in understanding the authoritative guidance in FASB ASC 958, our report addresses two general scenarios involving NFP consolidation as they relate to relationships with another NFP and relationships with a for-profit entity.
CPEA May 3, 2017 Webinar
In the webcast we discuss implementing new going concern audit and accounting rules and we give an update on some recently issued standards.


The New Revenue Recognition Standard (ASU 2014-09): 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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