US Terms of Use

CORAA drafts audit and review working papers for US CPA firms from the books a client already keeps: lead schedules, tie-out, memos, draft notes and letters. We work only with CPA firms. The firm reviews the papers and signs its own reports. The site also provides free guides, templates, calculators and a glossary.

• You must have authority to bind your organization to these Terms.
• You are responsible for your accounts and credentials and for all activity under them.
• You must provide accurate information and promptly update any changes.

• The firm owns all right, title and interest in the customer data it sends us.
• The firm grants CORAA a limited license to host, process, transmit and display customer data only to provide and maintain the services as the firm instructs.
• We do not use customer data to train any machine learning models.

• Do not violate law or third-party rights.
• Do not try to access the services or other accounts without authorization.
• Do not upload malicious code or interfere with service operations.
• Do not use the services to send unlawful, deceptive or harassing communications.
• When you ask us to contact anyone, you must have a lawful basis to contact them and give any required notices or obtain any required consents.

Our guides, templates and calculators are general information for accounting professionals. They are not professional or legal advice and they do not replace the auditing and accounting standards they discuss. Standards change: check every template and result against the current AICPA and FASB pronouncements and your firm’s methodology before you use it. You may download, edit and use the templates inside your firm, including for client work. You may not resell them or republish them as your own collection. Calculators run in your browser; we do not store the figures you enter.

The services may work with third-party services you choose to enable. We are not responsible for them. Your use of third-party services is subject to their terms and privacy policies. AICPA, FASB, QuickBooks, CCH, Caseware and other names are trademarks of their owners, used only to describe compatibility or to cite standards; CORAA is not affiliated with or endorsed by them.

Each party will protect the other’s confidential information and use it only as these Terms permit. We use technical and organizational measures designed to protect customer data, and we will tell you about security incidents as the law requires.

Our handling of personal data is described in our Privacy Policy. Privacy requests go to privacy@coraa.ai.

CORAA’s software uses artificial intelligence to assist with drafting audit working papers, including classification, exception identification and drafts of working papers, notes and letters. AI-generated outputs can contain errors or omissions and must be reviewed by a qualified professional before anyone relies on them. The firm and its engagement partner remain responsible for forming and supporting their conclusions and opinions under the AICPA professional standards and applicable law. CORAA does not sign, issue or report on anything, gives no assurance on a client’s financial statements and does not certify the accuracy of any generated text. Joining the waitlist, applying as a reviewer or using the site does not create an engagement and does not guarantee a place in any program. Only the firm that signed the agreement with us may rely on CORAA’s work; no client of the firm and no other third party may.

We may offer a CPA firm a first audit file free of charge so it can judge our work on a real engagement before paying. The conditions, including what the firm sends us, the engagement’s scope and how the data is deleted, are set out in the signed agreement with the firm. We may change or withdraw the offer at any time; offers already accepted are honored on the terms in effect when they were made.

Fees and payment terms for paid services are set out in an order form or separate agreement. Unless stated otherwise, fees are non-refundable and exclusive of taxes.

• We provide the services with reasonable skill and care.
• Except as stated, the site and services are provided “as is” and “as available”, without warranties of any kind, express or implied.
• We do not warrant that the services will be uninterrupted or error-free.

• The firm will defend and indemnify CORAA against claims and losses arising from customer data or from use of the services that violates law or these Terms.
• CORAA will defend and indemnify the firm against third-party claims that the services infringe intellectual property rights, subject to standard exclusions and the firm’s cooperation.

• To the maximum extent the law allows, neither party is liable for indirect, incidental, special, consequential or punitive damages, or for loss of profits, revenue, data or business opportunities.
• Each party’s total liability for all claims arising out of or relating to the services will not exceed the amounts paid or payable to CORAA for the services in the 12 months before the event that gave rise to the liability.

• These Terms apply while you access or use the site or services.
• We may suspend or terminate access for breach or risk of harm to the services or others.
• On termination, the firm may ask for export and deletion of its customer data, subject to legal retention requirements.

These terms are governed by the laws of Singapore, without regard to conflict of laws rules, and the courts of Singapore have exclusive jurisdiction.

• Legal and privacy inquiries: privacy@coraa.ai
• Support: audit@coraa.ai
• Cause Connect Pte. Ltd. (UEN 202517084E), 68 Circular Road, #02-01, Singapore 049422

• Assignment: neither party may assign without consent, except to an affiliate or in connection with a merger or sale of assets.
• Severability: if any provision is unenforceable, the rest remains in effect.
• Force majeure: neither party is liable for delays caused by events beyond its reasonable control.
• Entire agreement: these Terms and any signed agreement or order form are the entire agreement for the services.
• Changes: we may update these Terms; the date at the top shows the latest version.

Who owns customer data?

The firm does. We process it to provide the services the firm asks for.

Do you use our data to train models?

No. We do not use customer data to train machine learning models.

How do I request deletion?

Email privacy@coraa.ai and we will process your request according to law and our agreements.