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SBA Paycheck Protection Program (PPP) resources for CPAs

The Paycheck Protection Program (PPP) is designed to support payroll costs for small businesses. Find tools and resources here to learn more about the program.

Featured news and resources

AICPA Town Hall Series – February 26 Special Edition

Watch the latest in the AICPA Town Hall series, as experts share PPP, legislation, and tax updates.

Register for the AICPA Town Hall Series

Join us every other Thursday at 3:00 PM ET for the AICPA Town Hall Series. Hosts Erik Asgeirsson, President & CEO, and Lisa Simpson, CPA, CGMA, VP-Firm Services, discuss the latest guidance from Treasury and SBA. Free CPE for AICPA members.

CPA Business Funding Portal

CPA Business Funding Portal is a free resource developed by the AICPA,, and fintech lender Biz2Credit to assist business owners and their accountants in automating the loan forgiveness application process for their PPP funding.

General resources

SBA Paycheck Protection Program (PPP) FAQs

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

PPP Sample Engagement Letters

These sample engagement letters are to be used when performing PPP loan application or forgiveness consulting engagements.

PPP loan application resources

Paycheck Protection Program (PPP) Loan Application Checklist

Use this checklist in gathering the required documents to complete your first and second draw PPP loan applications.

Borrower Application Form (revised 1/8/2021)

Use this updated application form to apply for first draw Paycheck Protection Program (PPP) funding.

Second Draw Borrower Application Form (1/8/2021)

Use this updated application form to apply for second draw Paycheck Protection Program (PPP) funding.

PPP loan forgiveness resources

Video Walkthrough of the PPP Forgiveness Calculator

Watch this video to learn more about best practices when using the AICPA forgiveness calculator.

PPP Loan Necessity Questionnaire (For-Profit Borrowers, SBA Form 3509)

For-profit borrowers who received $2 million or more in PPP loans must complete SBA Form 3509 to assist in the evaluation of the good-faith certification on the borrower’s original application.

PPP Loan Necessity Questionnaire (Non-Profit Borrowers SBA Form 3510)

Non-profit borrowers who received $2 million or more in PPP loans must complete SBA Form 3510 to assist in the evaluation of the good-faith certification on the borrower’s original application.

Forgiveness Form Decision Tree

There are currently three SBA forgiveness forms. Use this decision tree to help find the best forgiveness form for your borrower needs.

Paycheck Protection Program (PPP) FTE Calculator

Use this calculator to accumulate and determine FTEs as defined for the PPP loan forgiveness process.

Fillable PPP Loan Forgiveness Application – with formulas

Help clients complete an SBA PPP forgiveness application with this PDF, which includes calculations and information from other, relevant application pages.

PPP Loan Forgiveness Services Matrix (PDF)

Matrix to help the CPA determine which service is appropriate to provide for PPP loan forgiveness.

Forgiveness calculation steps

Look over these steps to prepare for maximum loan forgiveness at the end of the covered period.

Self-Employed Forgiveness Calculation Steps

Step-by-step guide to maximizing PPP loan forgiveness for self-employed and other Schedule C filers.

PPP Loan Forgiveness Instructions and Applications

The U.S. Department of the Treasury provides instructions and applications for forgiveness including SBA Forms 3508, 3508EZ and 3508S.

Funding Resources

SBA loan snapshot

A resource to help your clients get a basic understanding of SBA loan options.

Overview of SBA loans

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

EIDL overview with PPP and MSLP comparisons

Look at key details of the Economic Injury Disaster Loan program in comparison to the Paycheck Protection Program and Main Street Lending Program.


Following are links to guidance related to PPP. There are areas of the Act where additional clarification from the Treasury and SBA is needed. Your judgement and interpretations of the Act and supplemental guidance may be necessary.

SBA and Treasury Guidance

The guidance and forms issued by the SBA and Treasury are integral to understanding PPP.

Articles, podcasts, webcasts and press releases

AICPA seeks certainty on filing deadline and relief for 2020 tax year

In a recent letter to the Treasury and IRS, the AICPA calls for greater tax payers and tax practitioners.

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.

SBA to Require PPP Loan Necessity Form from Large Borrowers

Businesses and not-for-profits that received $2 million or more in PPP loans must complete loan necessity questionnaires.

Important considerations

AICPA Offers Recommendations for Firm-Lender Relationship for Paycheck Protection Program

The AICPA is driving a common understanding and approach around the firm lender relationship related to the Paycheck Protection Program.

Lenders and PPP loans: How can CPAs help?

Are you performing PPP loan-related services for a lender who is also your attest client? Keep your independence in check with this information.

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.

Ethical implications to consider for COVID-19 PPP loan applications

Helping your small business clients with their loan applications under PPP.

Update: Impact of accepting PPP agent fees on independence

Accepting an “agent fee” for advisory services under the Paycheck Protection Program (PPP) of the CARES Act does not in and of itself impair independence.