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The real work lecture program (KKN) is one of Mahasaraswati University's programs as one of the implementations of the Tri Dharma of Higher Education, namely student service to the company. This KKN activity aims to provide field experience to students about the condition of the company directly and also to form an independent attitude and student responsibility while carrying out KKN activities. One of the companies that became the location for the writer's KKN was KAP. Arnaya & Darmayasa is located at Jl. Cargo Indah IIIA Perum. Melanghill No. 1 Denpasar. Services provided by KAP Arnaya & Darmayasa include General Audit Services on Financial Statements, Special Audit Services or Audits with Agreed Procedures, Other Audit Services, Financial Statement Review Services, Financial Report Compilation Services, Accounting Services, Consulting Services, Management and Taxation. The implementation of the KKN program is expected to be of benefit to the company and to better optimize service. Because during the Covid-19 pandemic it not only attacked humans but also attacked the economic sector in the world, and Indonesia was no exception, with all the problems that arose as a result of the chain effects it caused. Nearly 50% of KAP Arnaya and Darmayasa's service users are engaged in tourism, causing Covid-19 to have a major impact on the businesses run by the company. For monthly clients who work on taxes at KAP Arnaya & Darmayasa, many cannot pay bills for their services.