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Center for Plain English Accounting

The Center for Plain English Accounting (CPEA) is the AICPA’s national A&A resource center, sponsored by the Private Companies Practice Section.

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    Resources
    SSARS No. 24 - New going concern responsibilities in reviews
    Jul 18, 2018
    480.6 KB
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    Resources
    Accounting & auditing practice risk during the pandemic - Part 1
    Nov 18, 2020
    237.2 KB
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    Resources
    Insights from Quality Reviewers and Inspections: Avoiding Five Common A&A Shortfalls – Part 1
    Feb 18, 2026

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      Center for Plain English Accounting Resources

      Center for Plain English Accounting

      The CPEA’s team of experts assists members with their accounting, auditing, attest, review, and compilation needs by sharing technical advice and guidance in a straight-forward manner.

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      News

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      ASU 2023-01 accounting for common control leases/leasehold improvement
      Sep 30, 2023
      299.9 KB
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      ASU 2023-02 accounting for investments in tax credit structures
      Sep 30, 2023
      196.9 KB
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      SAS 149 New Group Audits Standard
      Sep 30, 2023
      209.6 KB
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      Professional Insights

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      Illustrative Public Company Disclosures (consequences of COVID-19)
      Oct 01, 2023
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      More Firm Practice Management Professional Insights will be released in the future
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      This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants.

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