Attached files
| file | filename |
|---|---|
| EXCEL - IDEA: XBRL DOCUMENT - Strategic Education, Inc. | Financial_Report.xls |
| 10-Q - FORM 10-Q - Strategic Education, Inc. | w82126e10vq.htm |
| EX-32.2 - EX-32.2 - Strategic Education, Inc. | w82126exv32w2.htm |
| EX-32.1 - EX-32.1 - Strategic Education, Inc. | w82126exv32w1.htm |
| EX-31.2 - EX-31.2 - Strategic Education, Inc. | w82126exv31w2.htm |
| EX-31.1 - EX-31.1 - Strategic Education, Inc. | w82126exv31w1.htm |
Exhibit 18.1
April 29, 2011
Board of Directors
Strayer Education, Inc.
2303 Dulles Station Blvd, 6A
Herndon, VA 20171
Strayer Education, Inc.
2303 Dulles Station Blvd, 6A
Herndon, VA 20171
Dear Directors:
We are providing this letter to you for inclusion as an exhibit to your Form 10-Q filing pursuant
to Item 601 of Regulation S-K.
We have been provided a copy of the Company’s Quarterly Report on Form 10-Q for the period ended
March 31, 2011. Note 2 therein describes a change in accounting principle for the presentation of
tuition receivable and the associated unearned tuition. It should be understood that the
preferability of one acceptable method of accounting over another for tuition receivable and
unearned tuition has not been addressed in any authoritative accounting literature, and in
expressing our concurrence below we have relied on management’s determination that this change in
accounting principle is preferable. Based on our reading of management’s stated reasons and
justification for this change in accounting principle in the Form 10-Q, and our discussions with
management as to their judgment about the relevant business planning factors relating to the
change, we concur with management that such change represents, in the Company’s circumstances, the
adoption of a preferable accounting principle in conformity with Accounting Standards Codification
250, Accounting Changes and Error Corrections.
We have not audited any financial statements of the Company as of any date or for any period
subsequent to December 31, 2010. Accordingly, our comments are subject to change upon completion
of an audit of the financial statements covering the period of the accounting change.
Very truly yours,
PricewaterhouseCoopers LLP