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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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    FASB ASC 326 – CECL FAQs
    Feb 20, 2024
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    Resources
    Commercial real estate industry: Current conditions and A&A risks
    May 16, 2023
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    Resources
    Application of CECL to Trade A/R: Zero Expected Credit Losses?
    Jan 17, 2024

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

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      Illustrative Public Company Disclosures (consequences of COVID-19)access res
      Oct 01, 2023
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      Enhancing Audit Quality 2018 Mid-Year Progress Report
      Sep 30, 2023
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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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