Resources for CPA firms.

Everything CORAA publishes for audit, review and compilation work, free to use. Pick a library below, or start from your role.

The libraries

Library	What is in it	Count
CORAA University Guides, standards, tools and templates grouped into tracks by engagement stage.	Guides, standards, tools and templates grouped into tracks by engagement stage.	13 tracks
Audit guides Practical how-to guides on audit areas, ASC topics, review and compilation work.	Practical how-to guides on audit areas, ASC topics, review and compilation work.	646 guides
AU-C standards Plain-English explanations of AICPA AU-C sections for audits of nonissuers.	Plain-English explanations of AICPA AU-C sections for audits of nonissuers.	86 sections
Calculators Materiality, sampling, CECL, ratio and lease calculators, free in the browser.	Materiality, sampling, CECL, ratio and lease calculators, free in the browser.	527 tools
Templates Word and Excel engagement letters, audit programs, working papers and schedules.	Word and Excel engagement letters, audit programs, working papers and schedules.	521 templates
Checklists Planning, independence, quality review, completion, disclosure and peer review checklists.	Planning, independence, quality review, completion, disclosure and peer review checklists.	119 checklists
State requirements CPE, licence renewal and exam requirements by state board, each with its source and verified date.	CPE, licence renewal and exam requirements by state board, each with its source and verified date.	53 jurisdictions published
Glossary Definitions of audit, GAAP and quality control terms, each with an example.	Definitions of audit, GAAP and quality control terms, each with an example.	360 terms

Start here by role

Audit senior

Plan the file, set the numbers and review the work.

Partner

Risk, quality and the opinion.

SAS 145 for Small Firms: What Changed in Risk Assessment and How to Document ItGuide
Types of Audit Opinions: Unmodified, Qualified, Adverse and Disclaimer Under AU-C 700, 705 and 706Guide
Engagement Quality Review Guide: SQMS 2 and AU-C 220 for Small CPA FirmsGuide
AICPA Peer Review for Small Firms: System vs Engagement Review and How to PrepareGuide
Engagement Quality Review Checklist (SQMS 2)Template
AU-C 570: Going Concern: What the Auditor Does and How SAS 134 Changed the ReportStandard

Staff accountant

Learn the vocabulary and prepare clean working papers.

Firm administrator

Price, staff and run the practice through busy season.

For your practice

Guides to the service itself: where it applies and how it compares.

Industries 12 pages

Audit file prep by industry, with PBC lists and templates.

Use cases 8 pages

The situations where firms hand the working papers to CORAA.

Compare 6 pages

Six ways to add audit prep capacity, on the same criteria.

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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