Your PBC list
The papers we ask you to prepare, and when we need each one.
A date against each item
The list follows the audit year. Items sent on time keep the fieldwork short and the fee as quoted.
2 Jan
Stock sheets, signed
From the count on 31 December.
15 Jan
Trial balance and ledger
After your year-end journals.
15 Jan
Bank reconciliations
Every account, with the statements.
20 Jan
Aged receivables and payables
At the year-end date, from the system.
31 Jan
Board minutes, contracts, loans
Copies or read access.
Example dates for a December year end (sample).
What we ask you to prepare
Auditors call it the PBC list: prepared by client. You get it at the planning meeting, with a date against each item.
From your finance system
- Trial balance and general ledger at the year end
- Bank statements and reconciliations for every account
- Aged lists of what customers owe and what you owe
- Stock sheets from the count, signed
- Fixed asset register with additions and disposals
From the files
- Board minutes for the year
- New loans, leases and major contracts
- Payroll reports and year-end forms
- Letters from lenders, funders or regulators
- Last year's signed accounts
Tell us who is asking
A lender, a funder or the law usually decides which work you need. Send us the request and your year end; we reply with a fixed quote and a timetable.