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Compare/Busy season

CORAA vs overtime in busy season.

Overtime adds hours from the people you already have. Fulfilled files add capacity from outside. Many firms use both in one season.

Side by side

CriterionFulfilled by CORAAThe alternative
What changesThe working papers for selected files move to CORAA.Your staff work more hours.
Who knows the clientYour team, from prior years, reviews the finished file.Your team, who prepare and review.
CalendarFiles run in parallel with your own work.Limited by the hours your people can add.
Cost structureA flat fee per audit, set by entity size. First audit free.Additional hours at your firm’s overtime terms.
SetupSend the books and documents.None.
LimitsWorking papers only. On-site work, client contact and review stay with you.Whatever your people can sustain.

When overtime is the better fit

For a small gap, a short stretch, or work that depends on knowledge only your team holds, extra hours from your own staff are the simplest answer and need no setup.

Run the busy-season hours forecast with your own engagement list. If the forecast hours exceed what your team can add, the surplus files are the ones to send out.

What your firm does either way

Whether you use CORAA or use overtime, these responsibilities do not move.

Accepting the client
Client acceptance, the engagement letter and the independence evaluation are your firm’s.
Reviewing the work
Your manager and partner review the file as they would any staff-prepared file, and document that review.
Signing the report
Your firm issues the report. CORAA never signs, issues or reports on anything.

Free resources for this work

Guides, templates and calculators on this site that cover the same ground. All free to use.

ToolBusy Season Hours Forecast: Weekly Hours per Person and OvertimeToolStaff Capacity Planning Calculator: Headcount Needed for a WorkloadTemplateBusy-Season Capacity Planner (Excel)GuideManaging Busy Season at a Small CPA Firm: Staffing, Scheduling and Review BottlenecksGuideAudit Busy Season Capacity Planning: Forecasting Hours and Clearing the Workpaper Prep BacklogGuideBuilding a Bench: Seasonal and Remote Audit Staff for Small CPA Firms

Questions firms ask

The ones where the work is mostly from the books: lead schedules and tie-out. Files that depend on client meetings stay with your team.
Before the surge. A first audit is free, so you can try it on one file and judge the pack before busy season.
Yes. Overtime covers what only your staff can do and CORAA covers the working papers.
Your firm owns the engagement and its deadline. Send the books early so the file is finished before your review window.
Your first audit is free. After that, a flat fee per audit, set by the size of the entity: revenue, transactions and number of entities. Messy books are included, never a surcharge.

Sources: AICPA quality management standards

More in compare
CompareCORAA vs building an in-house prep teamA permanent team your firm builds, compared with a flat fee per file.CompareCORAA vs staffing agenciesA placed temporary worker supervised by your team, compared with a finished file.CompareCORAA vs hiring remote contractors directlyYour firm as employer or contracting party, compared with a finished file from CORAA Network reviewers.
For US CPA firms

Join the CORAA waitlist

CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.

  • First audit free, so you can judge the quality on a real file
  • Flat fee by entity size; messy books included
  • We work only with CPA firms, never their clients
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