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Coronavirus (COVID-19) resource center

Access the most up-to-date information, news and tools to help you navigate the COVID-19 pandemic.

We're working around the clock to get you the information you need to support your business and/or clients as quickly as possible. Be sure to check this page on a regular basis to find new and updated resources.

SBA Paycheck Protection Program (PPP) resources for CPAs

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

PPP Loan Forgiveness Services Matrix

Paycheck Protection Program Forgiveness

SBA Paycheck Protection Program (PPP) FAQs

Series of frequently asked questions (FAQs) that provide answers to questions we are hearing from our members about the Paycheck Protection Program (PPP)

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

AICPA offers recommendations for firm-lender relationship for Paycheck Protection Program

Press release

Small business loans under the Payroll Protection Program: Issues related to CPA involvement

Learn if certain services in association with PPP loans violate independence, create a conflict of interest, or result in receipt of a contingent fee, and more.

U.S. Small Business Administration (SBA) Paycheck Protection Program resources for CPAs

Federal legislation creates opportunities to help small businesses through U.S. SBA loans.

PPP Loan calculator for self-employed, independent contractors

Use this calculator to understand your maximum eligible loan under the Paycheck Protection Program, up to $10 Million

AICPA recommends lender documents and key calculations to use in PPP applications

Press Release

CARES Act and Families First Coronavirus Response Act Summary

Access a summary of these two critical pieces of legislation.

CARES Act Stimulus Calculator

This calculator helps a taxpayer calculate the amount of stimulus rebate expected to be received

Virtual learning opportunities

2020 Mid-Year Tax Roundup

CPE available for purchase: 2

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

The accounting profession is uniquely positioned to help organizations and individuals navigate the greatest global health and economic crisis of our time.

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 client letters

Connect to business and individual clients during this time of uncertainty with these two letters.

Federal due dates chart updated for COVID-19 relief

Chart with updated federal due dates in light of tax filing deadlines getting moved.

CARES Act and Families First Coronavirus Response Act Summary

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

COVID-19: Tax

View more at the Tax COVID-19 Resource Center

Personal financial planning COVID-19 resources

Finding (and being) calm amid the chaos | PFP Podcast

In this PFP Section podcast, Susan Tillery and Dave Stolz share how they are putting their clients first during times of uncertainty.

How to bullet proof your investment portfolio | PFP learning library podcast

Bob Keebler interviews Dave Stolz about ideas to consider with your clients to protect their portfolio during a volatile market.

Tax planning for recent decedents amid COVID-19 | PFP learning library podcast

Bob Keebler, CPA/PFS shares tax planning ideas to consider for families of clients who have recently passed.

COVID-19: Personal Financial Planning

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

Forensic Services COVID-19 resources

Preventing disaster fraud | FVS Eye on Fraud

This report discusses major frauds that can occur following a natural disaster or pandemic and provides best practitioners for practitioners and their clients.

Don’t get scammed out of your stimulus check

These extraordinary times are a potential windfall for scammers, who are always looking for innovative ways to take advantage of others' misfortune.

Don’t be fooled by coronavirus-related scams

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

COVID-19: Forensic Services

View more at the Forensic Services COVID-19 Resource Center

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.

Tech tips for firms responding to coronavirus

A CPA firm’s IT director shares advice for organizations to assess and set up longer-term remote work in the wake of coronavirus concerns.

COVID-19: Technology

View more at the Technology COVID-19 Resource Center

Management accounting COVID-19 resources


FREE CPE: Agile Finance: Reimagining and Reforming the Business

Get expert insights on the critical strategies CFOs and finance organizations need to adopt in the new normal. AICPA Store

Consider these areas as pandemic restrictions ease

How are European finance leaders helping their organizations prepare for a ‘new normal world’ as COVID-19 lockdown restrictions ease? FM Magazine

Preparing for the post-pandemic world

Business leaders can use this opportunity to prepare their organizations for what’s coming. FM Magazine

COVID-19: Management Accounting

View more at the Management Accounting COVID-19 Resource Center

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

Small firms COVID-19 resources

Overview of SBA loans

This downloadable chart provides a simplified look at Small Business Administration loan options.

U.S. Small Business Administration (SBA) Paycheck Protection Program resources for CPAs

Federal legislation creates opportunities to help small businesses through U.S. SBA loans.

Essential habits for working remotely

Success as a remote worker begins with developing simple rules that allowing you to be engaged and intentional about your work.

COVID-19: Small Firms

View more at the Small Firms COVID-19 Resource Center

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.

Update on upcoming live learning and events

ENGAGE 2020

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

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 Governmental Accounting and Auditing Update Conference

Whether you work at the federal, state or local level, you’ll get answers to your questions and build on your expertise.

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 commuity 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.