AICPA CPE Course Supplements
The AICPA strives for its continuing professional education (CPE) products to be as current as possible with respect to significant recent developments relevant to the course material. For the best learning experience possible, users of AICPA CPE products are encouraged to click on the appropriate links below to access supplemental learning material applicable to each of the provided topical areas. While this supplemental material is not required reading for the purposes of obtaining CPE credit for any specific course, it provides users with targeted summaries of significant, relevant developments to further enhance the users’ competencies in the applicable field of study. This supplemental material is free of charge and does not provide CPE credit.
Also available on this site are links to the various "standards trackers" on the AICPA's Financial Reporting Center, which include the most recent standard-setting activity on the areas of accounting and financial reporting; audit and attest; and compilation, review, and preparation.
Accounting and Auditing
- Accounting & Auditing Supplement Fourth Quarter 2021: This update includes the more significant accounting and auditing developments from October 1, 2021
through December 31, 2021. - Accounting & Auditing Supplement Third Quarter 2021: This update includes the more significant accounting and auditing developments from July 1, 2021, through September 30, 2021.
- Accounting & Auditing Supplement Second Quarter 2021: This update includes the more significant accounting and auditing developments from April 1, 2021, through June 30, 2021.
Not-For-Profit
- Not-For-Profit CPE Supplement Third Quarter 2021:This update includes the more significant accounting and auditing developments affecting the not-for-profit industry from July 1, 2021 through September 30, 2021.
- Not-For-Profit CPE Supplement Second Quarter 2021:This update includes the more significant accounting and auditing developments affecting the not-for-profit industry from April 1, 2021, through June 30, 2021.
- Not-For-Profit CPE Supplement First Quarter 2021:This update includes the more significant accounting and auditing developments affecting the not-forprofit industry from January 1, 2021 through March 31, 2021.
Tax Supplements
- Paycheck Protection Program FAQs
This series of frequently asked questions (FAQs) provide answers to questions we are hearing from our members about the Paycheck Protection Program (PPP).
- PPP Economic Aid Acts Summary
On December 27, 2020, the Economic Aid to Hard-Hit Small Businesses, Nonprofits and Venues Act (the Act) became law as a part of the Consolidated Appropriations Act, 2021.
- SBA and Treasury PPP Guidance Issued After Economic Aid Act
The guidance and forms issued by the SBA and Treasury are integral to understanding PPP.
- Summary of CARES Act and Families First Coronavirus Response Act
A brief summary of tax provisions contained in the Coronavirus Aid, Relief and Economic Security (CARES) Act, H.R. 748, and the Families First Coronavirus Response Act, H.R. 6201.
