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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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Spotlight

lock ASU 2016-09: Simplifications to Employee Share-Based Payment Accounting
The amendments in this ASU affect all entities that issue share-based payment awards to their employees.
Two Projects Added to FASB Agenda lock ASU 2016-10: Revenue From Contracts With Customers – Identifying Performance Obligations and Licensing
This ASU is an attempt by the FASB to clarify and improve the new revenue recognition standard by addressing some issues that arose among stakeholders implementing the guidance.
CPEA June 23, 2016 Webinar
In this webinar, we provide an update related to auditor reporting, reporting packages, and VIE practice issues.

CPEA on AICPA TV 

SSARS No. 21 ─ Preparation of Financial Statements: Requirements

In this brief educational video, experts involved in the development of SSARS No. 21 discuss the requirements related to an engagement to prepare financial statements (AR-C section 70).

 

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