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Coronavirus (COVID-19) resource center

This page will continue to be available through August 31, 2021. Going forward, access the Small Business Resiliency resource center for updates and resources in support of small businesses.

Thank you for making this your hub for information on Coronavirus (COVID-19). This page will be available through August 31, 2021. To stay current on this topic, create a shortcut now to Small Business Resiliency, where you can follow the latest post-pandemic updates and resources for small businesses.

SBA Paycheck Protection Program (PPP) resources for CPAs

Through recent federal legislation, there are opportunities for help through U.S. SBA loans.

Featured news and resources

More Resources will be released in the future
More Resources will be released in the future

Coronavirus Aid, Relief, and Economic Security (CARES) Act news and resource

Issues related to CPA involvement with PPP loans

Learn about acting as an agent, potential independence and conflict of interest issues and more in association with PPP loans.

Self-Employed PPP Loan Forgiveness Calculator

This calculator aligns with the SBA Form 3508 EZ for borrowers without employees to work through their potential PPP Loan Forgiveness.

CARES Act and Families First Coronavirus Response Act Summary

Access a summary of these two critical pieces of legislation. Open to AICPA members.

Virtual learning opportunities

AICPA Town Hall Series: CARES Act and Paycheck Protection Program (PPP)

Every Thursday at 3:00 pm EST  |  Free CPE for members: 1

COVID-19 Audit Implications

CPE available for purchase: 2

State Action and Accounting as "Essential Business"

All states and territories are advised to follow CDC guidelines in conjunction with federal emergency and disaster declarations.

AICPA state tax filing relief chart for COVID-19

States are providing tax filing relief for individuals and businesses. Check out the latest developments on state tax filings related to coronavirus.

Tax COVID-19 Resources

Coronavirus and Tax Impacts FAQs

This series of frequently asked questions (FAQs) provide answers to questions about the various coronavirus (COVID-19) tax-related relief packages.

Summary of American Rescue Plan Act of 2021

Learn about the new recovery rebates, tax-free status of certain unemployment benefits and more tax laws contained in the American Rescue Plan Act of 2021.

COVID-19: Tax

View more at the Tax COVID-19 Resource Center

Personal financial planning COVID-19 resources

Keebler on the American Rescue Plan Act of 2021 | PFP learning library podcast

Bob Keebler, CPA/PFS, shares all the details you need on the latest government pandemic aid..

2021 Best planning ideas for you, your clients, and your business | PFP learning library webcast archive

Lyle Benson, Michael Goodman, Scott Sprinkle & Sue Stevens discuss how their firms have changed as a result of COVID-19, and best ideas for success in 2021.

Financial Advice in the Age of COVID | PFP learning library webcast archive

Dr. McClanahan provides an update of how COVID has affected the delivery of financial planning services, emergency planning, insurance and estate planning.

COVID-19: Personal Financial Planning

View more at the Personal Financial Planning COVID-19 Resource Center

Forensic Services COVID-19 resources

COVID-19 – Red flags of cyber fraud

Fraud experts share their insights on the cyber fraud landscape in a post-COVID world as well as approaches to mitigating risk and responding to cyber fraud.

PPP Loans – Ever Changing Regulations and Emerging Fraud

Fraud, legal and financial experts discuss implementation of PPP loans, challenges that arose for lenders and borrowers as well as emerging fraud trends.

Business Interruption Damages in the World of COVID-19

Damages and legal experts share their insights on business interruption claims issues as a result of the COVID-19 pandemic in this virtual fireside chat.

Calculating Economic Damages in a COVID-19 World

During this pre-recorded virtual fireside chat, economic damages experts discuss how they would analyze engagements in today’s pandemic environment.

Don’t be fooled by coronavirus-related scams

Thieves are using the outbreak for fraud — protect yourself and clients.

COVID-19 Forensic Services

View additional COVID-19 resources for Forensic Services.

Valuation Services COVID-19 resources

AICPA VS Section 100 subsequent event toolkit

Subsequent event FAQs, tools and sample disclosures to assist practitioners with VS section 100 reports during the COVID-19 pandemic.

Coronavirus and the Value of Minority Interests in Private Businesses

Considerations when valuing distressed or impaired businesses FAQs

Learn techniques valuation analysts should consider when valuing distressed or impaired businesses.

COVID-19: Valuation Services

View more at the Valuation Services COVID-19 Resource Center

Technology COVID-19 resources

Collaboration Tools. Getting Remote Work Right | Go beyond disruption

Explore how remote working can improve team effectiveness, collaboration, and set up an organization for future success.

Management accounting COVID-19 resources

Jump-starting Resilient Operations | Agile Finance Reimagined

Learn the three strategies finance and operations teams should adopt now to build operational resilience and prepare for the next normal.

Reimagining and Reforming the Business | Agile Finance Reimagined

Learn the five bold moves finance should adopt to reimagine the business for success in this whitepaper.

Accounting & reporting COVID-19 resources

Coronavirus concerns for ESOPs and ESOP auditors 

Employee stock ownership plans, their sponsors, and auditors all face new challenges and risks related to the coronavirus pandemic. Journal of Accountancy

Effective dates extended for 3 AICPA ethics interpretations 

The AICPA Professional Ethics Executive Committee voted to extend by one year the effective dates of AICPA ethics interpretations on information systems services, state and local government client affiliates and leases. Journal of Accountancy

FASB staff Q&As address hedge accounting amid the pandemic

FASB addressed stakeholder questions about how disruption of forecasted transactions related to the effects of the pandemic should be considered when applying cash flow hedge accounting. Journal of Accountancy

COVID-19: Accounting & Reporting

View more at the Accounting & Reporting COVID-19 Resource Center

Audit & assurance COVID-19 resources

AICPA Risk Assessment Resources

Understand common missteps and perform more effective risk assessments with these resources. Enhancing Audit Quality

Overcoming site visit limitations in the pandemic

Remote auditing techniques can help practitioners perform high-quality engagements during this difficult time. Journal of Accountancy

ASB formally issues deferral of effective dates

The AICPA Auditing Standards board formally extended the effective dates of seven new auditing standards. Journal of Accountancy

COVID-19: Audit & Assurance

View more at the Audit & Assurance COVID-19 Resource Center

Government COVID-19 resources

COVID-19 Governmental Auditing Updates (including PPP)

Access important governmental auditing updates relating to the Novel Coronavirus (COVID-19). GAQC Alert #404

Pandemic-related CPE exceptions granted to auditors under GAGAS

Auditors performing engagements under government auditing standards were granted relief from certain CPE requirements by the US Government Accountability Office. Journal of Accountancy

Summary table of COVID-related governmental audit submission extensions issued

Access the extended deadlines for audited financial statements and other reports.

GAQC Uniform Guidance Resources

The GAQC’s resources relating to performing single audits under the Uniform Guidance including COVID-19 Resources

COVID-19 video playlist

AICPA blogs

Supporting the accounting and finance community amid COVID-19

This profession will be the key trusted, ethical and competent profession to drive the world to economic health in the future.

4 ways to help your clients get through coronavirus anxiety

Here are four key things to strengthen your business and relationships during the pandemic: communication, community, connectivity, and composition.

10 ways to stay social at a distance

To limit the spread of COVID-19, we all have to do our part. For the majority of Americans, this means working or schooling from home, limiting all discretionary travel – including social trips – and avoiding groups of 10 or more.

Advocacy and tax relief

AICPA Urges IRS For Certainty and Penalty Relief for 2020 Tax Year

AICPA calls for greater certainty for taxpayers and practitioners and underpayment and late payment penalty relief.

PPP loan forgiveness and taxes

The AICPA's Eileen Sherr, CPA, CGMA, MT, discusses recent IRS guidance regarding the tax treatment of loans under the SBA’s Paycheck Protection Program.

AICPA Urges the Small Business Administration to Address Small Businesses’ Significant Challenges with PPP Loan Application System

There are significant operational, system and communication challenges that must be quickly addressed for PPP to succeed as intended

Update on upcoming live learning and events


Join sessions and network with professionals who share your challenges and can help your firm find solutions to better support clients.

AICPA & CIMA Employee Benefits Plans Conference

Combine the benefits of learning leadership skills along with understanding the key opportunities and issues within employee benefit plans.

Not-for-Profit Industry Conference

Optimize your core strategies and refine your planning — reinforced by accounting, audit, tax, and regulatory and compliance updates from standard setters — to better serve your NFP stakeholders.

AICPA & CIMA CFO Conference

Get a C-Suite perspective in every session and learn how you can respond as a leader, with better, more strategic solutions.

Support your community

The accounting and finance community is working hard to support individuals, families, small businesses and communities. Whether it’s a low-income individual who needs help getting their stimulus check, or a business that wants to apply for a PPP loan – we have resources that you can share. Feel free to distribute these handouts and videos on your social media pages and with clients, local not-for-profits, churches, chambers of commerce and other organizations supporting those in need. As always, thank you for helping the world carry on.

Videos and Resources:

Filling out the PPP Loan Application: FAQs for Small Businesses

Navigate a sample PPP loan application and get answers to frequently asked questions about calculations you’ll need to provide.

How to get your IRS stimulus check if you’re not required to file taxes

Learn more about IRS eligibility and requirements and expedite your stimulus paycheck

Sample social media posts for guidance on IRS stimulus checks and PPP applications

Share these posts to help stakeholders who haven’t filed taxes in a while.

Here's how to help non-filers in your community

Want to help eligible American's in need in your community gain access to government stimulus checks? This blog post has the details.

Help non-filers claim the IRS stimulus check

State-level resources

CPA Society COVID-19 resources links

Connect to state CPA societies across the U.S. and territories.

COVID-19 State CPA profession and licensure status

States’ executive actions have downstream consequences impacting licensure and how Boards of Accountancy operate.

State action and accounting as “essential business"

Localities’ shelter-in-place orders usually include exceptions for “essential employees” or “essential businesses or services.” Learn more about where accounting may be included.

AICPA state tax filing relief chart for coronavirus

Check out the latest developments on state tax filings related to coronavirus.

AICPA Benevolent Fund

If you find that you are impacted by COVID-19, whether medically or by direct loss of income, be informed of the AICPA member benefits that are available to you.

Membership makes a difference

Join the growing community of AICPA members who make all this possible. You’ll get up to date information and discounts on CPE, and contribute to a vibrant and growing profession.