The PBC list is the prepared-by-client request list your auditors send before fieldwork. Audits run late when the list is treated as a pile of emails rather than a project plan. This template turns it into a tracker with one owner and one due date per request, and includes the standard items requested in a financial statement audit so you can prepare most of them before the auditors ask. Pair it with our software category guides to see which tools fit your team. Once you have a shortlist, check the vendor profiles and the finance glossary for unfamiliar terms, then use our head-to-head comparisons before your first demo.
Built for: Controller, CFO, Accounting manager
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Agree the list and dates early. Ask the auditors for the PBC list during planning and agree delivery dates by item. Push back on anything unclear before fieldwork, not during it.
Assign one owner per request. Every line gets a single named owner and a due date. Shared ownership means nobody chases it.
Tie everything to the final trial balance. Each schedule should agree to the trial balance the auditors hold. Most follow-up questions come from schedules that do not tie.
Track status weekly with the auditors. Review the tracker in a short weekly call. Mark items delivered only when uploaded, and accepted only when the auditors confirm they have no follow-up.
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One row per request. Status: Not started, In progress, Delivered, Follow-up requested, Accepted.
| Request ID | Area | Item requested | Owner | Due date | Status | Auditor contact |
|---|---|---|---|---|---|---|
| GEN-01 | General | Final trial balance and GL detail for the year | Controller | 2027-01-20 | Not started | |
| CASH-01 | Cash | Year-end bank statements and reconciliations | Senior accountant | 2027-01-20 | Not started |
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PBC stands for prepared by client. A PBC list is the auditor's request list of schedules, reconciliations, and documents the company must provide so the auditors can perform their procedures.
Common items include the trial balance and GL detail, bank reconciliations, AR and AP agings, revenue contracts, fixed asset and debt roll-forwards, accrual schedules, lease calculations, payroll reconciliations, equity and stock compensation schedules, tax provision workpapers, board minutes, and legal matters.
Dates are agreed with the auditors during planning. Interim items can often be delivered before year end, while year-end balances follow the close. Agreeing specific dates per item, rather than one deadline for everything, keeps fieldwork on schedule.
Make sure every schedule ties to the final trial balance, explain reconciling items on the schedule itself, include source data the auditors need to recompute, and have each item reviewed before upload. A single coordinator tracking status weekly also prevents items from being missed.
