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CPA staff accountants building a review-ready ASC 326 CECL allowance from receivable populations, segmentation, historical loss rates, forecasts, qualitative adjustments, individual credit risks, write-offs, and disclosures
01 Sep

CECL Training for Accountants: Build ASC 326 Credit-Loss Estimates From Receivables to Review-Ready Allowances

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 1, 2026  |  34-minute read TL;DR — The Short Answer CECL training should teach accountants to build an allowance from the economics of collectibility—not roll last year’s percentage forward and call it expected credit loss. A

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