Accounting Related Resources

Actual documents are available with paid membership

OCC Bank Accounting Advisory Series 2020

OCC Reference Guide on TDR Designation and COVID-19 Loan Modifications

AICPA TQA 2130,42, 43, 44 on PPP Loan Classification, Guaranty and Fees

AIPCA TQA 2130.45 on Accounting for PPP Repayment or Forgiveness