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CPA staff accountants building a review-ready ASC 850 related-party accounting file from ownership and relationship mapping through transactions, common control, reconciliations, related-party leases, and disclosures
03 Sep

Related-Party Accounting Training for Staff Accountants: Identify, Document, Reconcile, and Disclose Related Transactions

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 3, 2026  |  34-minute read TL;DR — The Short Answer Related-party accounting training should teach staff to build a complete relationship-to-transaction-to-disclosure evidence chain—not wait until year-end to ask whether any vendors happen to be owned by

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