CORAA’s AI drafts the lead schedules, tie-outs and testing from your client’s books. A reviewer clears every finding. Your manager and partner review and sign, as they would any staff-prepared file.
Hiring, follow-ups, rework and loose files eat the weeks the work needs. Fulfilled by CORAA takes each one off your desk.
The work done, without the hiring and chasing.
Where busy season time goes today.
Five steps. Judgment and sign-off stay with your firm.
01 · YOUR FIRM
You share the books
QuickBooks access, bank statements and the trial balance, once the NDA and data processing agreement are signed.
02 · CORAA AI
CORAA’s AI does the first pass
03 · REVIEWER
A reviewer clears every finding
04 · YOUR MANAGER
Your manager reviews the file
05 · YOUR PARTNER
Your partner signs
Five steps. Judgment and sign-off stay with your firm.
01 · YOUR FIRM
You share the books
QuickBooks access, bank statements and the trial balance, once the NDA and data processing agreement are signed.
02 · CORAA AI
CORAA’s AI does the first pass
Maps accounts to US GAAP lines, proposes materiality for your team to set, tests the ledger, reconciles the bank and reads the documents.
03 · REVIEWER
A reviewer clears every finding
Agrees, adjusts or dismisses each one with a reason. Their name and the time go on it.
04 · YOUR MANAGER
Your manager reviews the file
Review notes come back through us, and we answer them as your staff would.
05 · YOUR PARTNER
Your partner signs
The opinion and the report are your firm’s. CORAA never signs, issues or reports.
Built on the same patent-pending architecture as CORAA in India: the same books give the same output, every run. It drafts; a person decides every finding.
Every value links to its source line. The AI does not decide a finding, post an entry or sign anything.
The ledger is tested by fixed rules, each tied to the standard it supports. Every finding names the rule that raised it, so your reviewers can see why.
01 / 10
Card 1 of 10: Revenue cutoff
CPAs, accountants and bookkeepers, checked and selected before they see any file. One of them clears each finding, and their record travels with your file.
Every reviewer, every file
Drag the badge, or flip it to see what the reviewer signed and decided on the sample file.
A CPA or accountant looking for review work? See reviewer work
Certified. Encrypted. Audit-logged. Every value cited.
A real file CORAA built for Maple Ridge Supply Co., a fictional client with problems planted in its books. This is the engine’s output before a reviewer cleared it. Open any paper.
Both years, every line with its ASC reference and the accounts behind it.
| A | B | C | D | E | |
|---|---|---|---|---|---|
| 1 | Maple Ridge Supply Co. | ||||
| 2 | Balance Sheet — As of December 31, 2025 and December 31, 2024 | ||||
| 3 | As of December 31, 2025 · DRAFT — prepared by CORAA, not yet reviewed by a CPA | ||||
| 4 | Current year | Prior year | ASC reference | Accounts | |
| 5 | Current assets | ||||
| 6 | Cash and cash equivalents | 823,139.21 | 536,420.17 | ASC 230-10-45-4 | Operating Checking, Money Market Savings |
| 7 | Accounts receivable, net | 807,564.95 | 726,195.45 | ASC 310-10-45-2 | Accounts Receivable (A/R) |
| 8 | Inventory | 564,461.97 | 612,380.40 | ASC 210-10-45-1 (b) | Inventory Asset |
| 9 | Prepaid expenses and other current assets | 12,600 | 12,600 | ASC 210-10-S99-1 (SX 210.5-02(9)) | Prepaid Expenses |
| 10 | Total current assets | 2,207,766.13 | 1,887,596.02 | ASC 210-10-45-1 | |
| 11 | Property and equipment, at cost | 564,700 | 564,700 | ASC 360-10-50-1 (b) | Warehouse Equipment, Vehicles |
| 12 | Less accumulated depreciation | (305,860) | (231,640) | ASC 360-10-50-1 (c) | Accumulated Depreciation |
| 13 | Property and equipment, net | 258,840 | 333,060 | ASC 360-10-50-1 (b) | |
| 14 | Total assets | 2,466,606.13 | 2,220,656.02 | ASC 210-10-S99-1 (SX 210.5-02(18)) | |
| 15 | Current liabilities | ||||
| 16 | Accounts payable | 364,381.26 | 285,953.21 | ASC 210-10-S99-1 (SX 210.5-02(19)) | Accounts Payable (A/P) |
| 17 | Credit cards payable | 8,111.57 | 6,214.33 | ASC 210-10-S50-8 | Amex Business Card |
| 18 | Accrued liabilities | 34,130.55 | 40,270.55 | ASC 210-10-S99-1 (SX 210.5-02(20)) | Accrued Liabilities, Payroll Liabilities |
| 19 | Line of credit | 275,000 | 250,000 | ASC 210-10-S99-1 (SX 210.5-02(20)) | Line of Credit |
| 20 | Total current liabilities | 681,623.38 | 582,438.09 | ASC 210-10-45-5 | |
| 21 | Long-term debt, net of current portion | 120,000 | 168,000 | ASC 210-10-S50-9 | Note Payable - Equipment |
| 22 | Total liabilities | 801,623.38 | 750,438.09 | ASC 210-10-S99-1 (SX 210.5-02) | |
| 23 | Stockholders' equity | ||||
| 24 | Common stock | 10,000 | 10,000 | ASC 505-10-S45-3 | Common Stock |
| 25 | Retained earnings | 1,654,982.75 | 1,460,217.93 | ASC 505-10-S45-4 | Retained Earnings, Shareholder Distributions |
| 26 | Total stockholders' equity | 1,664,982.75 | 1,470,217.93 | ASC 210-10-S99-1 (SX 210.5-02) | |
| 27 | Total liabilities and stockholders' equity | 2,466,606.13 | 2,220,656.02 | ASC 210-10-S99-1 (SX 210.5-02(32)) | |
We are opening to a small group of US firms. Your first audit is free; after that, a flat fee per audit set by the size of the entity, with messy books included.
What happens next
Someone from our team will write to you personally.
Anything else, write to audit@coraa.ai
Your firm. CORAA AI drafts the working papers and does the first pass, and CORAA Network reviewers clear every finding. CORAA never signs, issues or reports on anything. Your engagement partner reviews and decides, as with any staff-prepared file.
It reads your client’s documents (invoices, bank statements, contracts) and links every value it extracts to its source line. The ledger is tested by fixed rules, so the same books produce the same findings and each finding names its rule. The AI does not decide a finding, post an entry or sign anything. A reviewer clears every finding, then your manager and partner review.
Contract professionals who work inside CORAA. CPA-level review is done only by reviewers with an active US CPA license; preparation is done by accountants with US file experience. Each signs a confidentiality agreement and confirms independence for every engagement, and every decision is recorded with their name, a time and a reason.
Yes. When a firm uses a third-party service provider, the AICPA Code of Professional Conduct expects it to tell the client, preferably in writing, before sharing the client’s confidential information. We give you wording you can add to your engagement letter.
CORAA is ISO/IEC 27001:2022 certified. Files are encrypted at rest and in transit, and reviewers work only inside CORAA. You get our security and data-handling pack, an NDA and a data processing agreement before any file is uploaded, and we ask only for what the file needs.
Our security and data-handling pack, how reviewers are selected and bound to each engagement, and the record of who did what on your file: the information your firm needs when it evaluates CORAA as a service provider.
Audits and reviews of private companies and nonprofits, and compilations, with books kept in QuickBooks. We do not prepare tax returns, and we do not take engagements that need us to sign.
No. We work only with CPA firms. We never contact your client unless you ask us to, and we never compete for your clients.
Your first audit is free. After that, a flat fee per audit, set by the size of the entity (revenue, transactions, number of entities). Messy books are included, never a surcharge.
Yes. There is no fee to you or to the reviewer.
