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Free Templates

Audit templates for CPA firms.

521 free Word and Excel templates for US practice: engagement letters, the auditor’s report, audit procedure memos, working papers, accounting schedules and checklists. No sign-up, no email gate.

Engagement & letters

Engagement letters, representation letters and confirmations.

Word · AU-C 210Audit Engagement Letter (AU-C 210)Free audit engagement letter template for CPA firms under AU-C 210: objective, scope, responsibilities, framework, report form, fees. Editable Word.Word · AR-C 90 (SSARS)Review Engagement Letter (AR-C 90)Free review engagement letter template under SSARS AR-C 90: limited assurance, inquiry and analytical procedures, responsibilities, signatures. Editable Word.Word · AR-C 80 (SSARS)Compilation Engagement Letter (AR-C 80)Free compilation engagement letter template under SSARS AR-C 80: no assurance, compilation report, independence disclosure, signatures. Editable Word.Word · AR-C 70 (SSARS)Preparation Engagement Letter (AR-C 70)Free engagement letter template for preparation of financial statements under SSARS AR-C 70: no report, no-assurance legend, signatures. Editable Word.Word · AU-C 580Management Representation Letter (AU-C 580)Free management representation letter template for audits under AU-C 580: financial statement, completeness, fraud, misstatement and subsequent event reps.Word · AU-C 505Bank Confirmation Letter (AU-C 505)Free bank confirmation request letter for audits under AU-C 505: balances, loans, guarantees and other arrangements, with auditor-controlled replies.Word · AU-C 505 / AU-C 330Accounts Receivable Confirmation Letter (Positive)Free positive accounts receivable confirmation letter for audits under AU-C 505 and AU-C 330, with reply form and exception space. Editable Word.Word · AU-C 501 / ASC 450Attorney Legal Letter Inquiry (AU-C 501 / ASC 450)Free legal letter template for audits: management’s inquiry to outside counsel on litigation, claims and assessments under AU-C 501 and ASC 450. Word.Word · AU-C 505Accounts Payable Confirmation (Vendor Statement Request, AU-C 505)Free accounts payable confirmation template: blank-form vendor balance request that asks the supplier to state the balance and open items. AU-C 505. Word.Word · AR-C 90 (SSARS)Review Engagement Representation Letter (AR-C 90)Free management representation letter template for a SSARS review under AR-C 90: responsibilities, completeness, fraud, related parties, subsequent events. Editable Word.Word · AT-C 105 / AT-C 215Agreed-Upon Procedures Engagement Letter (AT-C 215)Free agreed-upon procedures engagement letter under AT-C 215: parties, procedures schedule, responsibilities, report form, fees and signatures. Editable Word.Word · AU-C 210 / AU-C 935 / GAGAS / 2 CFR 200Single Audit Engagement Letter (Uniform Guidance)Free single audit engagement letter: GAAS, Government Auditing Standards and 2 CFR 200 Subpart F, SEFA, major programs, data collection form and reporting package.Word · AICPA ET 1.295 (nonattest services)Bookkeeping Services Engagement LetterFree bookkeeping engagement letter for CPA firms: services table, client responsibilities, nonattest independence terms, software access, fees and termination.Word · Circular 230 / IRC 7216 / SSTSTax Return Preparation Engagement LetterFree tax preparation engagement letter: returns covered, client duties, Circular 230 and IRC 7216 consent, e-filing, penalties, records and fees. Editable Word.Word · AU-C 703 / ERISA 103(a)(3)(C)ERISA 103(a)(3)(C) Audit Engagement LetterFree engagement letter for a limited-scope ERISA 103(a)(3)(C) employee benefit plan audit under AU-C 703: certification election, responsibilities, Form 5500, reports.Word · AU-C 210 / AU-C 510Predecessor Auditor Communication LettersFree successor and predecessor auditor letters: client consent, AU-C 210 inquiries on integrity and disagreements, response form and acceptance file note.Word · AU-C 580 / AU-C 703Employee Benefit Plan Management Representation LetterFree management representation letter for an employee benefit plan audit: plan operations, party-in-interest, contributions, certification, service organizations.Word · AU-C 580 / AU-C 935 / 2 CFR 200Single Audit Management Representation LetterFree management representation letter for a single audit: SEFA, federal award compliance, internal control over compliance, subrecipients, prior findings.Word · AT-C 215Agreed-Upon Procedures Representation LetterFree responsible-party representation letter for an agreed-upon procedures engagement under AT-C 215: subject matter, information, fraud, subsequent events.Word · Firm practice (precedes the engagement letter)CPA Fee Proposal LetterFree CPA fee proposal letter: client situation, scope and exclusions, team, milestone dates, fee table with assumptions, validity period and acceptance block.Word · AICPA CS section 100Consulting Services Engagement Letter (CS 100)Free CPA consulting engagement letter under CS 100: scope, deliverables, no-assurance statement, management duties, independence note, fees and signatures.Word · Circular 230 / IRC 7216Bookkeeping and Tax Services Engagement LetterFree combined bookkeeping and tax engagement letter: scope, client duties, due diligence, filing and extensions, fees, IRC 7216 consent block and records.Word · AU-C 210 (changes in terms)Engagement Scope Change Letter (Addendum)Free engagement addendum for CPAs: records changes to scope, deliverables, timeline and fees, the reason, independence and service-level notes, and signatures.Word · Firm practiceClient Information Request LetterFree client information request letter for year-end work: request schedule with due dates and formats, delivery rules, planning call topics and timing.Word · Firm practiceClient Follow-Up Letters (Three-Step Series)Free three-letter series for overdue client information: friendly reminder, second notice with a revised timeline, and a final notice with options.Word · Circular 230 §10.28 / firm practiceClient Disengagement LetterFree CPA disengagement letter with completed and mid-engagement versions: open deadlines, fees, return of records, working papers, successor inquiries.Word · AU-C 505Debt Confirmation Letter (Lender Confirmation)Free debt confirmation letter for auditors: balance, interest, terms, collateral, covenants, defaults and unused commitments, with client authorization and direct reply.Word · AU-C 505Surety Confirmation Letter for a Construction AuditFree Word template: confirm bonds, program limits, indemnity, collateral and claims directly with a contractor’s surety, with a reply block and control log.Word · AU-C 505Digital Asset Custodian Confirmation LetterFree Word template to confirm crypto asset holdings with a custodian: quantities by asset, segregation, rehypothecation, pledges, incidents and a control log.Word · AU-C 580 / ASC 810Management Representation Letter: Consolidated GroupFree management representation letter for a consolidated group: scope, VIEs, noncontrolling interests, intercompany, components and foreign operations.Word · AU-C 580 / ASC 958Management Representation Letter: Not-for-Profit OrganizationFree management representation letter for nonprofit audits: donor restrictions, conditional grants, functional expenses, liquidity, minutes and related parties.Word · AU-C 580 / ASC 205-40Management Representation Letter: Going Concern AddendumFree going concern addendum to the management representation letter: evaluation, plans, covenant status, liquidity, financial support and future intent.Word · Circular 230 / IRC 7525Tax Controversy Representation Engagement LetterFree engagement letter for IRS and state tax examinations, appeals and notices: scope, power of attorney, privilege, fees and termination. Editable Word.Word · SSTS / Circular 230Tax Advisory and Planning Engagement LetterFree tax advisory engagement letter: question and scope, basis of advice, no update duty, standards, use limits, fees and confidentiality. Editable Word.Word · ET 1.295 / SSARSOutsourced Accounting and CFO Services Engagement LetterFree engagement letter for outsourced bookkeeping, controller and fractional CFO work: service menu, management responsibilities, systems access and monthly fees.Word · ET 1.295Nonattest Services Addendum to the Engagement LetterFree nonattest services addendum for audit and review clients: services, management responsibilities, independence evaluation record and fees. Editable Word.Word · ET 1.700.040Client Consent to AI and Third-Party Data HandlingFree client consent form for AI tools and outside providers: tools and data, protections, human review, client choices and signature. Editable Word.Word · IRC 7216 / Reg. 301.7216-3Section 7216 Consent to Disclose Tax Return InformationFree layout for a Section 7216 consent to disclose tax return information: recipient, purpose, data, duration, mandatory language block, signature and firm record.Word · IRC 7216 / Reg. 301.7216-3Section 7216 Consent to Use Tax Return InformationFree layout for a Section 7216 consent to use tax return information for another purpose: use, data, duration, mandatory language block, signature and record.Word · AS 2805 / AS 2201Management Representation Letter for a PCAOB Issuer AuditFree management representation letter for PCAOB audits: AS 2805 representations, internal control representations and summary of uncorrected misstatements.Word · AU-C 580, 800Management Representation Letter for a Special Purpose FrameworkFree management representation letter for cash basis, tax basis, regulatory basis and contractual basis financial statements, with basis-specific representations.Word · AU-C 580 / ASC 350-60Management Representation Letter for Crypto and Digital AssetsFree supplemental management representation letter for crypto assets: wallets, control of keys, encumbrances, measurement under ASC 350-60 and compliance.Word · AU-C 580 / ASC 606Management Representation Letter for a Construction ContractorFree supplemental representation letter for contractors: estimates to complete, loss provisions, change orders, retainage, bonding and compliance.Word · AS 2805 / AS 2610, AS 4101Updating Management Representation Letter (Bring-Down)Free updating management representation letter for reissued reports, consents and registration statements: previous representations and subsequent events.Word · IRS Pub 15Payroll Services Engagement LetterFree payroll services engagement letter: services, client duties, I-9 and worker status, deposits and funding, fees and term. Editable Word for CPA firms.Word · State sales taxSales Tax Compliance Services Engagement LetterFree sales and use tax compliance engagement letter: jurisdictions, filing scope, exemption certificates, client duties and fees. Editable Word.Word · Forms SS-4, 2553, 8832Entity Formation and Tax Setup Engagement LetterFree entity formation and tax setup engagement letter: services, legal limits, election deadlines, ownership reporting and fees. Editable Word.Word · Circular 230IRS or State Notice Response Engagement LetterFree engagement letter for a limited IRS or state notice response: notice details, scope limits, authority, client duties and fixed fee. Editable Word.Word · IRS CP2000IRS CP2000 Notice Response LetterFree CP2000 response letter for CPAs: agree or disagree by item, explanation, enclosures, Form 1040-X and identity theft references. Editable Word.Word · IRS penalty reliefIRS Penalty Abatement Request LetterFree IRS penalty abatement request letter: first time abate test, reasonable cause facts, penalty types and enclosures. Editable Word for tax pros.Word · IRC 7525 / Circular 230IRS Examination Document Request Response LetterFree letter responding to an IRS examiner’s information document request: item-by-item response, enclosure index, items not provided and requests. Word.Word · State taxState Tax Agency Notice Response LetterFree letter responding to a state or local tax notice: summary of the notice, position by issue, requests and enclosures. Editable Word for CPA firms.

Reports & communications

The auditor's report and the required written communications.

Word · AU-C 700 (SAS 134)Independent Auditor's Report — Unmodified Opinion (AU-C 700)Free independent auditor's report template, unmodified opinion, nonissuer, US GAAP, in the AU-C 700 (SAS 134) order: Opinion, Basis, responsibilities.Word · AU-C 265Management Letter — Internal Control Communication (AU-C 265)Free AU-C 265 letter to communicate significant deficiencies and material weaknesses, with definitions, restricted-use wording and other recommendations.Word · AU-C 260Communication With Those Charged With Governance (AU-C 260)Free AU-C 260 governance letter template: auditor responsibilities, planned scope, accounting practices, difficulties, misstatements, disagreements.Word · AR-C 80 (SSARS)Compilation Report and Management Letter Shells (AR-C 80)Free compilation report shells under SSARS AR-C 80, with variants for omitted disclosures and lack of independence, plus a management advisory letter shell. Word.Word · AR-C 90 (SSARS)Review Report (AR-C 90): Unmodified, with Modification NotesFree SSARS review report template under AR-C 90: unmodified conclusion, with notes and wording shells for qualified or adverse conclusions and emphasis paragraphs. Word.Word · AU-C 705 / AU-C 700Audit Report: Modified Opinion Examples (AU-C 705)Free audit report templates for qualified (GAAP departure and scope limitation), adverse and disclaimer opinions under AU-C 705, with a guide to choosing.Word · AU-C 706 / AU-C 570Emphasis-of-Matter, Other-Matter and Going Concern ParagraphsFree wording for emphasis-of-matter, other-matter and going concern sections of an audit report under AU-C 706 and AU-C 570, with where each sits.Word · AT-C 215Agreed-Upon Procedures Report (AT-C 215)Free agreed-upon procedures report template under AT-C 215: engaging party acknowledgment, no-assurance statements, independence, procedures and findings table.Word · AU-C 800Special Purpose Framework Audit Report (Cash and Tax Basis)Free audit report template for statements on the cash basis or income tax basis under AU-C 800: opinion, basis of accounting emphasis paragraph, responsibilities.Word · 2 CFR 200.515 / 200.516Schedule of Findings and Questioned Costs (2 CFR 200.515)Free schedule of findings and questioned costs for a single audit: summary of auditor results, financial statement findings, federal award findings, questioned costs.Word · 2 CFR 200.511Summary Schedule of Prior Audit Findings and Corrective Action PlanFree summary schedule of prior audit findings and corrective action plan for single audit auditees: status of each finding, actions, owners and completion dates.Word · AU-C 260 / AU-C 265 / AU-C 240 / AU-C 250Required Communications with Those Charged with Governance (AU-C 260)Free checklist of auditor communications with those charged with governance under AU-C 260: planning, significant findings, and matters required by other AU-C sections.Word · AU-C 265Management Letter Comments LibraryFree library of management letter comments for small and mid-size audits: condition, risk and recommendation by area, with guidance on wording and AU-C 265.Word · ASC 235 / US GAAPSummary of Significant Accounting Policies Note Shell (Note 1)Free Word shell for Note 1, summary of significant accounting policies: operations, estimates, receivables, leases, revenue, taxes, fair value and subsequent events.

Audit procedures & memos

Going concern, subsequent events, fraud and related party documentation.

Word · AU-C 570 / ASC 205-40Going Concern Evaluation Memo (AU-C 570 / ASC 205-40)Free going concern memo template for auditors under AU-C 570 and ASC 205-40: conditions and events, management’s plans, conclusion and reporting effect.Word · AU-C 560 / ASC 855Subsequent Events Checklist and Memo (AU-C 560 / ASC 855)Free subsequent events checklist and memo for auditors: AU-C 560 procedures, ASC 855 recognized vs nonrecognized events, evaluation date and disclosure.Word · AU-C 550 / ASC 850Related Party Questionnaire for Management (AU-C 550 / ASC 850)Free related party questionnaire for owners, officers and directors: relationships, transactions, balances, guarantees and common control, per AU-C 550.Word · AU-C 240Fraud Inquiry and Brainstorming Documentation (AU-C 240)Free AU-C 240 fraud documentation: engagement team discussion, inquiries of management and governance, fraud risk factors and planned responses.Word · AU-C 330 / AU-C 505Audit Program: Cash and BankFree cash and bank audit program for CPA firms: risk assessment, bank confirmations (AU-C 505), reconciliations, cutoff, proof of cash and presentation steps. Editable Word.Word · AU-C 330 / AU-C 240 / ASC 606Audit Program: Accounts Receivable and RevenueFree accounts receivable and revenue audit program: ASC 606 revenue recognition, fraud risk, confirmations, cutoff, credit loss allowance (ASC 326) and disclosures. Editable Word.Word · AU-C 330 / AU-C 501 / ASC 330Audit Program: InventoryFree inventory audit program: observation of the count (AU-C 501), rollforward, costing, lower of cost and NRV (ASC 330), consignment and presentation steps. Editable Word.Word · AU-C 330 / AU-C 505Audit Program: Accounts Payable and Accrued LiabilitiesFree accounts payable and accrued liabilities audit program: completeness, unrecorded liabilities, vendor confirmations, cutoff, accruals and related parties. Editable Word.Word · AU-C 330 / ASC 360Audit Program: Fixed AssetsFree fixed assets audit program: additions, disposals, depreciation, impairment (ASC 360), capitalized interest, leases and presentation steps. Editable Word.Word · AU-C 330 / ASC 710Audit Program: PayrollFree payroll audit program: controls, payroll register tests, ghost employee checks, tax and benefit reconciliations, accrued compensation and presentation steps. Editable Word.Word · AU-C 330 / ASC 470 / ASC 505Audit Program: Debt and EquityFree debt and equity audit program: lender confirmations, covenant compliance, classification, debt issuance costs, equity rollforward and distributions. Editable Word.Excel · AU-C 330 / ASC 606 / ASC 605-35Audit Program: Construction ContractorFree construction contractor audit program in Excel: WIP schedule, over and under billings, estimates at completion, loss jobs, retainage, bonding and backlog.Excel · AU-C 330 / ASC 958Audit Program: Nonprofit OrganizationFree nonprofit audit program in Excel: contributions, donor restrictions, pledges, functional expense allocation, endowments, net assets and Single Audit triggers.Excel · AU-C 330 / ASC 972Audit Program: Homeowners Association (HOA)Free homeowners association audit program in Excel: assessments, delinquent dues, reserve fund, future major repairs information, insurance and common property.Excel · AU-C 330 / AU-C 501 / ASC 606Audit Program: Auto DealershipFree auto dealership audit program in Excel: vehicle inventory, floor plan, contracts in transit, F&I chargebacks, factory receivables, parts and service.Excel · AU-C 330 / ASC 606 / ASC 842Audit Program: RestaurantFree restaurant audit program in Excel: POS and cash, tips, sales tax, gift cards, inventory and prime cost, franchise fees, leases and payroll compliance.Excel · AU-C 330 / ASC 360 / ASC 842 / ASC 970Audit Program: Real Estate EntityFree real estate audit program in Excel: rental revenue, tenant receivables, property and development costs, impairment, mortgage debt, escrows and related parties.Excel · AU-C 330 / ASC 954 / ASC 606Audit Program: Medical PracticeFree medical practice audit program in Excel: patient service revenue, implicit price concessions, payor settlements, receivables, overpayments, payroll and supplies.Excel · AU-C 330 / ASC 606 / ASC 340-40Audit Program: SaaS and Software CompanyFree SaaS audit program in Excel: ASC 606 subscription revenue, deferred revenue, contract costs under ASC 340-40, software capitalization and stock compensation.Excel · AU-C 330 / AU-C 501 / ASC 905Audit Program: Farm and Agricultural OperationFree farm audit program in Excel: crop and livestock inventories, stored grain, commodity contracts, government programs, land and equipment, seasonal debt.Excel · AU-C 330 / ASC 958Audit Program: Church and Religious OrganizationFree church audit program in Excel: offering cash controls, donor restrictions, designated funds, clergy compensation, agency funds, building debt and governance.Excel · AU-C 330 / ASC 958Audit Program: Independent SchoolFree independent school audit program in Excel: tuition, financial aid discounts, deposits, pledges, endowment, bonds, student receivables and federal grants.Excel · AU-C 330 / AU-C 501 / ASC 320 / ASC 321 / ASC 820Audit Program: Investments and SecuritiesFree investments and securities audit program in Excel: custodian confirmation, fair value hierarchy, NAV, impairment, income cutoff and disclosures.Excel · AU-C 330 / AU-C 540 / ASC 740Audit Program: Income Taxes (ASC 740)Free income tax audit program in Excel: current and deferred tax, valuation allowance, uncertain tax positions, rate reconciliation, state tax and disclosures.Word · AU-C 703 / ERISA 103(a)(3)(C)Employee Benefit Plan Audit Planning Memo (ERISA)Free ERISA plan audit planning memo: audit requirement, 103(a)(3)(C) election, service organizations, risk assessment, materiality, procedures and timeline. Word.Word · AU-C 230 / AU-C 220Audit Memo Template (Matter, Evidence, Conclusion)Free audit memo template for CPA firms: matter, facts and sources, guidance, procedures and evidence, analysis, misstatements, consultation, conclusion and sign-off.Word · AU-C 315Audit Walkthrough Documentation TemplateFree audit walkthrough documentation template: process, transaction traced, step-by-step flow, controls identified, design and implementation, IT and conclusion.Word · AU-C 240 / ASC 606Revenue Recognition Fraud Risk Presumption Memo (AU-C 240)Free Word memo documenting the AU-C 240 presumption of fraud risk in revenue recognition: streams, fraud factors, assertions, rebuttal reasons and audit response.Word · AU-C 560 / ASC 855Subsequent Events Memo (AU-C 560 and ASC 855)Free subsequent events memo: dates, AU-C 560 procedures to the report date, recognized and nonrecognized events, disclosure and facts discovered after the report.Excel · ASC 326-20 / AU-C 540Audit Program: Bank Loans and Allowance for Credit LossesFree Excel audit program for a bank: loan existence, risk ratings, CECL allowance under ASC 326-20, nonaccrual, modifications, deposits and capital.Excel · ASC 326-20 / ASC 942Audit Program: Credit UnionFree Excel audit program for a credit union: member loans, indirect lending, CECL allowance, shares, investments, net worth and insider transactions.Excel · ASC 606 / ASC 340-40Audit Program: Insurance Agency or BrokerageFree Excel audit program for an insurance agency: commission revenue, contingent commissions, fiduciary funds, producer pay, licensing and E&O exposure.Excel · ASC 932 / ASC 410-20Audit Program: Oil and Gas ProducerFree Excel audit program for an oil and gas producer: revenue, joint interest billings, capitalized costs, reserves, depletion, impairment and retirement obligations.Excel · ASC 350-60 / AU-C 505Audit Program: Entity Holding Digital AssetsFree Excel audit program for entities holding crypto assets: wallet completeness, custodian confirmation, key control, ASC 350-60 fair value and related parties.Excel · ASC 606 / AU-C 540Audit Program: Staffing FirmFree Excel audit program for a staffing company: timesheet-to-invoice testing, unbilled revenue, accrued payroll, workers compensation reserve and principal versus agent.Excel · ASC 606 / ASC 360Audit Program: Trucking CompanyFree Excel audit program for a trucking carrier: revenue in transit, fuel tax, equipment, claims reserves, owner-operator settlements and driver pay.Excel · ASC 606 / ASC 330Audit Program: Retail and E-commerceFree Excel audit program for retailers and online sellers: sales and processor settlements, returns reserve, gift cards, loyalty, inventory shrink and sales tax nexus.Excel · ASC 954 / ASC 606Audit Program: Senior Living and Continuing Care Retirement CommunityFree Excel audit program for senior living and CCRCs: entrance fee deferral, amortization, refundable fees, future service obligation, resident funds and covenants.Excel · ASC 958 / GASB / Uniform GuidanceAudit Program: Charter SchoolFree Excel audit program for charter schools: enrollment counts, per-pupil state aid, grants, single audit, management organization and facility related parties.Excel · ASC 718-40 / ASC 480Audit Program: ESOP-Owned CompanyFree Excel audit program for companies owned by an ESOP: ESOP loan, shares released, compensation expense, repurchase obligation, stock valuation and S corporation status.Excel · ASC 946 / ASC 820Audit Program: Private Investment FundFree Excel audit program for private funds: investment existence, Level 3 valuation, capital accounts, subscriptions and redemptions, fees, carry and financial highlights.Excel · ASC 606 / AU-C 540Audit Program: Professional Services FirmFree Excel audit program for law, accounting and consulting firms: unbilled time, realization, retainers, client trust accounts, contingent fees and owner compensation.Excel · ASC 954 / ASC 606Audit Program: Hospital and Health SystemFree Excel audit program for hospitals: net patient revenue, contractual allowances, price concessions, third-party settlements, charity care and receivables.Excel · ASC 330 / AU-C 501Audit Program: Manufacturer Cost AccountingFree Excel audit program for manufacturers: standard cost roll-up, variances, overhead absorption, physical count, net realizable value, obsolescence and cutoff.Word · AU-C 500 / AU-C 620ESOP Valuation Specialist Evaluation MemoFree Word memo to evaluate the independent appraiser behind an ESOP-owned company’s share value: competence, objectivity, assumptions, sensitivity and conclusion.Word · ASC 606 / ASC 340-40ASC 606 Five-Step Contract MemoFree ASC 606 memo template: contract, performance obligations, transaction price, SSP allocation, timing of revenue, principal vs agent and entries.Word · ASC 606ASC 606 Contract Modification MemoFree memo template for ASC 606 contract modifications: separate contract, prospective, or cumulative catch-up decision path, measurement and journal entries.Word · ASC 326-20ASC 326 CECL Methodology MemoFree CECL methodology memo template: scope, pools, loss-rate method, forecast and reversion, qualitative factors, allowance tie-out, governance and validation.Word · ASC 350-20ASC 350 Goodwill Impairment MemoFree goodwill impairment memo template: reporting units, qualitative screen, quantitative test, valuation assumptions, market reconciliation, entry and disclosure.Word · ASC 360-10ASC 360 Long-Lived Asset Impairment MemoFree long-lived asset impairment memo template: triggering events, asset group, recoverability test, fair value, loss allocation, held for sale and life revision.Word · ASC 805ASC 805 Business Combination Accounting MemoFree business combination memo template: business screen, acquirer, consideration, fair values, goodwill, earn-out, measurement period and pro forma inputs.Word · ASC 815ASC 815 Hedge Documentation MemoFree hedge documentation memo template: objective, instrument, hedged item, effectiveness method, accounting treatment, entries and discontinuation.Word · ASC 820ASC 820 Fair Value Hierarchy MemoFree fair value memo template: unit of account, principal market, valuation technique, inputs and level, Level 3 rollforward, transfers and disclosure inputs.Word · ASC 830ASC 830 Functional Currency Determination MemoFree functional currency memo template: indicator table, conclusion, remeasurement or translation, rates, intercompany loans, CTA and inflation check.Word · ASC 470 / ASC 835Debt Classification and Covenant Memo (ASC 470)Free Word memo to conclude current vs noncurrent debt: covenant tests, violations and waivers, refinancing after year end, modification test and disclosures.Word · ASC 450 / ASC 855Loss Contingency Memo (ASC 450)Free Word memo for a loss contingency: likelihood, range and best estimate, counsel input, accrual vs disclosure conclusion, subsequent events and draft note.Word · ASC 250 / US GAAPAccounting Change and Policy Election Memo (ASC 250)Free ASC 250 memo template: classify a change, support preferability, choose retrospective or prospective treatment, size errors and draft disclosures.Word · ASC 606 / AU-C 315, 330Revenue Contract Testing Audit Program (ASC 606)Free revenue audit program for contract-level testing under ASC 606: contract criteria, performance obligations, allocation, cutoff, contract balances and disclosures.Word · ASC 842 / AU-C 540Lease Accounting Audit Program (ASC 842)Free lease audit program for lessees under ASC 842: population completeness, lease term, discount rate, classification, remeasurement and disclosures.Word · ASC 470-50 / AU-C 330Debt Modifications and Extinguishments Audit ProgramFree audit program for debt modifications and extinguishments: ten percent cash flow test, fees, conversion options, covenant waivers and classification.Word · ASC 718 / AU-C 330, 540Equity and Stock-Based Compensation Audit ProgramFree audit program for equity and stock-based compensation: issuances, share counts, grant-date fair value, vesting, forfeitures, warrants and dividends.Word · ASC 350-60 / AU-C 330, 505Crypto Custody and Wallet Controls Audit ProgramFree audit program for crypto assets: wallet population, custody models, private key controls, signed message tests, confirmations and ASC 350-60 fair value.Word · AU-C 330, 540Real Estate Development and Capitalized Costs Audit ProgramFree audit program for real estate under development: capitalized costs, capitalization start and stop, interest, overhead allocation, impairment and commitments.Word · ASC 958-605 / AU-C 330Nonprofit Contributions and Grants Audit ProgramFree audit program for nonprofit contributions and grants: conditional versus unconditional, donor restrictions, pledges, in-kind gifts and net asset releases.Word · ASC 606 / AU-C 330, 540Construction Job Cost and Percent Complete Audit ProgramFree audit program for contractors: estimates at completion, job cost, cutoff, change orders, claims, over and under billings and loss provisions under ASC 606.Word · AS 2510 / AU-C 501Inventory at Third-Party Locations Audit ProgramFree audit program for inventory held in public warehouses, on consignment and at third-party processors: confirmation, custodian controls, ownership and cutoff.Word · AU-C 450 / AS 2810Audit Results Evaluation and Basis for the Opinion MemoFree completion memo for audits: plan completion, evaluation of misstatements, required conclusions, opinion type and consultation record.Word · AU-C 540 / AS 2501Accounting Estimates Audit MemoFree audit memo for a significant accounting estimate: management process, risk assessment, response approaches, bias indicators and conclusion.Word · AS 1210Auditor-Engaged Specialist Evaluation MemoFree memo to document the use of an auditor-engaged specialist: need, competence and objectivity, scope given, evaluation of work and conclusion.Word · IRS common law rulesWorker Classification Worksheet: Employee or ContractorFree worker classification worksheet using the IRS categories of behavioral control, financial control and type of relationship, with state tests and conclusion.Word · IRS Pub 15 / Pub 1281Form W-9 Collection and Backup Withholding ProcedureFree written procedure for collecting Form W-9, checking TINs, handling CP2100 notices and applying 24% backup withholding. Editable Word.

Working papers (Excel)

Audit and review spreadsheets with working formulas, in USD.

Excel · Cash (AU-C 500 evidence)Bank Reconciliation Template (Excel)Free bank reconciliation template in Excel: deposits in transit, outstanding checks, book adjustments and a difference check that should be zero. USD.Excel · AU-C 230 documentationLead Schedule Template (Excel)Free audit lead schedule template in Excel: prior year, unadjusted balance, adjusting and reclass entries, final balance, change and tickmark legend.Excel · AU-C 450Summary of Uncorrected Misstatements (AU-C 450)Free AU-C 450 summary of uncorrected misstatements in Excel: factual, judgmental and projected items, effect by statement line, compared with materiality.Excel · ASC 360Fixed Asset Rollforward (Excel)Free fixed asset rollforward template in Excel: cost and accumulated depreciation by asset class, additions, disposals, transfers, net book value and TB tie-out.Excel · AU-C 300 planningPBC List — Audit Request List (Excel)Free PBC list (provided by client) template in Excel for year-end audits: requests by area, owner, due date, status and received date.Excel · AU-C 315 (SAS 145)Audit Risk Assessment Worksheet (SAS 145)Free SAS 145 audit risk assessment worksheet in Excel: inherent risk factors, spectrum of risk, control risk, significant risks and planned response.Excel · AU-C 240Journal Entry Testing Workpaper (AU-C 240)Free journal entry testing workpaper in Excel: selection criteria, population completeness tie-out to the trial balance, selections and results. AU-C 240.Excel · AU-C 500 / AU-C 330 (completeness)Search for Unrecorded Liabilities WorkpaperFree search for unrecorded liabilities workpaper in Excel: subsequent disbursements and unpaid invoices above a threshold, period tested and recorded check.Excel · AU-C 501Inventory Observation Memo and Test Count Sheet (AU-C 501)Free inventory observation workbook: AU-C 501 count observation memo, test count sheet (floor-to-sheet and sheet-to-floor), cut-off and differences.Excel · AR-C 90 (SSARS)Review Engagement Analytics and Inquiry Workpaper (AR-C 90)Free SSARS review workpaper in Excel: analytical procedures with expectations and thresholds, explanations, and the inquiry checklist for AR-C 90 reviews.Excel · AU-C 220 / SQMS 1Audit Review Notes Log (Excel)Free audit review notes log in Excel: note, area, preparer, reviewer, status dropdown, cleared date, days open, and open-note counts by reviewer and area.Excel · AU-C 505Confirmation Control Log (AU-C 505)Free external confirmation control log in Excel under AU-C 505: sent, received, differences, exceptions, second requests and alternative procedures, with response rates.Excel · AU-C 330 / AU-C 500Subsequent Disbursements Testing WorkpaperFree subsequent disbursements testing workpaper in Excel: payments after year end, period of service, whether accrued, unrecorded amounts, coverage and reconciliation.Excel · AU-C 330 / ASC 360Fixed Asset Additions Testing WorkpaperFree fixed asset additions testing workpaper in Excel: vouching to invoices, capitalization policy, period, useful life, approval and tie to the rollforward.Excel · AU-C 330 / AU-C 530Payroll Testing WorkpaperFree payroll testing workpaper in Excel: recompute gross pay and FICA, check net pay, HR authorization, ghost employees, and reconcile the register to the GL, Form 941 and W-2.Excel · ASC 606 / ASC 605-35Construction WIP Schedule (Over / Under Billings)Free construction work-in-progress schedule in Excel: percent complete, revenue earned, over and under billings, loss provisions, fade and backlog with tie-outs.Excel · AU-C 330 / ASC 606Cutoff Testing Workpaper (Sales, Purchases, Inventory)Free cutoff testing workpaper in Excel: sales, purchases and inventory cutoff with shipping terms, control transfer date, misstatement and summary.Excel · AU-C 230Audit Tick Mark Legend and Usage LogFree audit tick marks legend in Excel: 20 standard marks with meaning and evidence to cite, a usage log, exception tracking and a summary by mark.Excel · ASC 842ASC 842 Lease Schedule (Lessee)Free ASC 842 lease schedule in Excel: lease liability, right-of-use asset, operating and finance lease expense, current portion, maturity table and GL tie-out.Excel · AU-C 505 / ASC 470 / ASC 835-30Debt and Interest Rollforward ScheduleFree debt rollforward in Excel: principal by loan, lender confirmation tie-out, maturities, issuance costs, interest recalculation and covenant compliance test.Excel · AU-C 530 / AU-C 330Attribute Sampling Sample Size WorksheetFree attribute sampling worksheet in Excel: sample size tables, selection list, results by attribute and upper deviation limit for tests of controls (AU-C 530).Excel · AU-C 530 / AU-C 330Monetary Unit Sampling Workpaper (MUS)Free monetary unit sampling workpaper in Excel: sample size, interval, selection from a listing, Stringer bound evaluation and conclusion against tolerable misstatement.Excel · AU-C 330 / IRS Form 941Payroll Tax Reconciliation (Form 941 to GL)Free Form 941 to general ledger reconciliation in Excel: wages, withholding, liability rollforward, employer tax recompute and W-2 and W-3 tie-out.Excel · AU-C 520 / AU-C 315Analytical Procedures Expectation Workpaper (AU-C 520)Free analytical procedures workpaper in Excel: documented expectations, thresholds, differences, explanations and corroboration, plus a key ratios tab.Excel · ASC 326-20 / AU-C 540Accounts Receivable Aging and Allowance WorkpaperFree accounts receivable aging and credit loss allowance workpaper in Excel: pooled loss rates, specific reserves, subsequent receipts and rollforward.Excel · ASC 606 / AU-C 240Deferred Revenue Rollforward and Ratable RecomputeFree deferred revenue rollforward in Excel: billings, revenue recognized, GL tie-out, ratable contract recompute and remaining performance obligations.Excel · ASC 810 / AU-C 330Intercompany Reconciliation and Elimination WorksheetFree intercompany elimination worksheet in Excel: pair-by-pair reconciliation, reconciling items, elimination entries and unrealized profit in inventory (ASC 810).Excel · 2 CFR 200.518Single Audit Major Program Determination WorksheetFree major program determination worksheet for single audits (2 CFR 200.518): Type A and B, large loans, low-risk programs, coverage rule and major program list.Excel · AU-C 703 / AU-C 530Employee Benefit Plan Participant Data Testing WorkpaperFree 401(k) participant data testing workpaper: eligibility, compensation, deferrals, match and vesting recomputed for a sample, with exceptions and conclusion.Excel · 29 CFR 2510.3-102 / AU-C 703Contributions and Remittance Testing Workpaper (Retirement Plan)Free retirement plan contribution testing workpaper: deferral deposit timing under DOL rules, late deposits, lost earnings estimate and W-2 tie-outs.Excel · ERISA 103 / Form 5500Form 5500 Schedule H to Financial Statement ReconciliationFree Form 5500 audit support workbook: tie the audited statements to Schedule H net assets and changes, plus participants, benefits, loans and late contributions.Excel · AT-C 205 / TSCSOC 2 Control Matrix (Trust Services Criteria)Free SOC 2 control matrix mapped to the Trust Services Criteria: controls, evidence, test results and a coverage view that flags criteria with no control.Excel · AU-C 315 / AU-C 265ITGC Testing Matrix: Access, Change and OperationsFree ITGC testing matrix for financial statement audits: access, change and operations controls, samples, exceptions, deficiencies and reliance.Excel · IRC 401(k)(3) / 401(m)ADP and ACP Nondiscrimination Test Workbook (401(k))Free ADP and ACP test workbook for 401(k) plans: individual ratios, HCE and NHCE averages, allowed limit, pass or fail and the reduction needed. Excel with formulas.Excel · AU-C 703 / IRC 72(p)Participant Loans and Benefit Payments Testing WorkpaperFree retirement plan workpaper to test participant loans against limits and policy, and benefit payments against approvals, vesting and Form 1099-R. Excel.Excel · Firm practice (supports AU-C 300 planning)PBC Tracker with Ageing (Excel)Free PBC tracker in Excel: requests by area, due and received dates, status, days past due, ageing buckets and an area-by-bucket summary with tie-outs.Excel · AU-C 300 (planning); firm practiceAudit Timeline and Budget Workbook (Excel)Free audit budget workbook: hours by phase and level, standard fee, realization against the proposed fee, effective rate and a phase timeline with float.Excel · Firm practiceTime and Budget Variance Workbook (Excel)Free variance workbook: budget against actual hours, estimate at completion, flags, standard value, billed amount and projected realization on the fee.Excel · AU-C 520Flux Analysis Template (AU-C 520)Free flux analysis Excel template: current vs comparative, dollar and percent thresholds, flagged lines, expectation, explanation, evidence and open-item count.Excel · AU-C 330Proof of Cash Template (Four-Column)Free proof of cash Excel template: opening balance, receipts, disbursements and closing balance reconciled from bank and books, with cutoff items and foot checks.Excel · ASC 470-10-45-11; ASC 205-40Debt Covenant Compliance WorkbookFree debt covenant compliance Excel workbook: leverage, coverage, current ratio, net worth and liquidity tests, headroom, EBITDA cushion and debt classification.Excel · ASC 330-10-35Lower of Cost or NRV Inventory Test (ASC 330)Free lower of cost or net realizable value inventory test in Excel: item-level write-down, LIFO and retail market, slow-moving flag, category view and reserve entry.Excel · ASC 842-10-25-2ASC 842 Lease Classification Test WorksheetFree ASC 842 lease classification Excel worksheet: five criteria, present value test, lessee and lessor results, lease liability and adjustable thresholds.Excel · AU-C 320 / AU-C 450Audit Materiality Worksheet (AU-C 320)Free audit materiality worksheet in Excel: benchmarks, performance materiality, clearly trivial, specific materiality, final revision and misstatement test.Excel · AU-C 265Significant Deficiency vs Material Weakness Evaluation (AU-C 265)Free Excel worksheet to evaluate control deficiencies under AU-C 265: severity screen, aggregation by area, written communication tracking and 60-day timing.Excel · AU-C 315 / AU-C 330Risk of Material Misstatement Matrix by Assertion (AU-C 315)Free Excel risk of material misstatement matrix by assertion: inherent risk factors, spectrum, significant risks, control risk and planned response under AU-C 315.Excel · AU-C 550 / ASC 850Related Party Transactions Schedule (AU-C 550 / ASC 850)Free Excel related party schedule: parties, transactions, year-end balances, arm’s-length and approval flags, GL tie-out and ASC 850 note inputs.Excel · AU-C 530Audit Sample Selection Workpaper (AU-C 530)Free Excel audit sample selection workpaper: key items, systematic selection, random numbers, coverage, tie-outs and the documentation record. 500-item population.Excel · AU-C 315 / AU-C 520Preliminary Analytical Procedures Workpaper (Risk Assessment)Free Excel preliminary analytical procedures workpaper: account comparison, thresholds, management explanations, key ratios and status tracking for risk assessment.Excel · AU-C 265 / AU-C 260Management Letter Comment Tracker and Drafting AidFree Excel management letter comment tracker: condition, criteria, cause, effect, recommendation, management response, classification, status and overdue follow-up.Excel · ASC 606 / ASC 605-35Construction Estimate at Completion and Fade AnalysisFree Excel workbook for contractors: estimate at completion by job, percent complete, over and under billings, profit fade and loss job provision.Excel · ASC 606 / ASC 910Construction Retainage and Surety Bonding ScheduleFree Excel schedule for contractors: retainage receivable and payable by job, aging, recomputed retainage, and bonded work on hand against surety limits.Excel · ASC 606Construction Change Order and Claims LogFree Excel log for contractors: change orders and claims by job with enforceable rights, amount in the transaction price, unrecovered cost and subsequent approval.Excel · ASC 606SaaS Contract SSP Allocation and Revenue WaterfallFree Excel workbook for SaaS companies: relative SSP allocation by contract, ratable and point-in-time revenue, a 24-month waterfall and a deferred revenue tie.Excel · ASC 340-40SaaS Capitalized Commissions Schedule (ASC 340-40)Free Excel schedule for SaaS: capitalize sales commissions, apply the one-year practical expedient, amortize over the benefit period and roll the asset forward.Excel · ASC 330Manufacturing Standard Cost Variance AnalysisFree Excel workbook for manufacturers: material, labor and overhead variances by product, favorable or unfavorable, with allocation to inventory and cost of goods sold.Excel · ASC 330Manufacturing Overhead Absorption and Inventory CostingFree Excel workbook for manufacturers: predetermined overhead rate, normal capacity test, unit cost roll-up and allocation of under or over-applied overhead.Excel · ASC 842Real Estate Straight-Line Rent Schedule (Lessor)Free Excel schedule for landlords: free rent and escalations spread straight-line over the term, cash vs straight-line by year and a deferred rent rollforward.Excel · ASC 360Real Estate Impairment Recoverability Test (ASC 360)Free Excel workbook for property impairment: indicator checklist, undiscounted cash flow test against carrying amount, fair value and impairment loss by property.Excel · AU-C 330 / AU-C 505Auto Dealer Floor Plan ReconciliationFree Excel workbook to reconcile a dealer’s floor plan by VIN to the lender statement and ledger, age units, flag out-of-trust sales and test interest.Excel · ASC 606 / AU-C 540Auto Dealer Contracts in Transit and Chargeback ReserveFree Excel workbook for dealerships: age contracts in transit, test subsequent funding, and calculate and roll forward the finance and product chargeback reserve.Excel · AU-C 330 / AU-C 520Restaurant Daily Sales, Deposit and Sales Tax ReconciliationFree Excel workbook for restaurants: tie daily POS sales and tenders to deposits, check sales tax against the rate, and flag cash short, high voids and card timing.Excel · ASC 958Nonprofit Functional Expense Allocation WorkbookFree Excel workbook to build a nonprofit statement of functional expenses: direct charges, allocation by FTE, space or time, program ratio and tie-out.Excel · ASC 958-205Nonprofit Net Assets and Donor Restriction RollforwardFree Excel workbook to roll forward nonprofit net assets with and without donor restrictions by fund, test releases and flag underwater endowment funds.Excel · ASC 326-20Bank Allowance for Credit Losses Calculation (ASC 326)Free Excel workbook to calculate a bank’s allowance for credit losses by pool and by individually evaluated loan, prove the provision and tie to the loan ledger.Excel · AU-C 330 / AU-C 530Bank Loan File Review and Risk Rating TestFree Excel workbook to record loan file reviews for a bank audit: documentation, collateral, financials, past dues, bank versus auditor grade, and exception rate.Excel · ASC 606Insurance Agency Fiduciary Funds and Commission ReconciliationFree Excel workbook for insurance agencies: premium trust account reconciliation, carrier payables, commission to statement tests and contingent commission accrual.Excel · ASC 932Oil and Gas Depletion Unit-of-Production ScheduleFree Excel depletion schedule by field: unit-of-production rate, expense, ending net cost, full cost or successful efforts method entry and a ceiling test tab.Excel · ASC 410-20 / ASC 932Oil and Gas Asset Retirement Obligation RollforwardFree Excel ARO workbook: inflate and discount well plugging costs, roll the liability for accretion, revisions and settlements, and tie it to the ledger.Excel · ASC 905 / ASC 330Agriculture Crop and Livestock Inventory ValuationFree Excel workbook for farms: growing crop cost and net realizable value, harvested grain at cost or market, livestock by class, with a tie to the ledger.Excel · ASC 350-60Digital Asset Fair Value Rollforward (ASC 350-60)Free Excel rollforward for crypto assets at fair value: acquisitions, disposals, realized and remeasurement gains, tax basis and units to custodian and wallets.Excel · ASC 606Staffing Accrued Payroll and Unbilled Revenue CutoffFree Excel workbook for staffing firms: accrued wages, employer taxes and workers compensation at period end, unbilled revenue by customer and a subsequent billing trace.Excel · IFTATrucking IFTA Fuel Tax ReconciliationFree Excel IFTA reconciliation: miles and gallons by jurisdiction, fleet MPG, taxable gallons, net tax due or credit, tied to trip records, fuel purchases and the return.Excel · ASC 606Retail Sales Returns Reserve CalculationFree Excel returns reserve workbook: return rate from history, refund liability, asset for the right to recover goods, true-up to actual returns and ledger tie.Excel · ASC 606Retail Gift Card Liability and Breakage ScheduleFree Excel schedule for retailers: gift card liability rollforward, breakage by vintage under the proportional or remote method, and unclaimed property exposure by state.Excel · ASC 606Professional Services WIP and Realization AnalysisFree Excel workbook for service firms: unbilled WIP by engagement, billing realization, aging and reserve for unrecoverable WIP, and staff utilization against target.Excel · ASC 954Senior Living Entrance Fee Amortization ScheduleFree Excel schedule for continuing care communities: refundable and nonrefundable entrance fees, amortization over expected life, terminations and deferred revenue.Excel · FASB or GASB frameworkCharter School Enrollment and State Aid ReconciliationFree Excel workbook for charter schools: count-day enrollment, per-pupil aid recomputation, grant earned versus received, year-end receivable and subsequent receipts test.Excel · ASC 718-40ESOP Leveraged Loan and Shares Released ScheduleFree Excel schedule for leveraged ESOPs: loan amortization, shares released by principal-and-interest or principal-only method, expense and repurchase obligation.Excel · ASC 946Fund Capital Account Rollforward WorkbookFree Excel workbook for private funds: partner capital rollforward with contributions, distributions, income allocation, performance allocation and a tie to net assets.Excel · ASC 946Fund Management Fee and Carried Interest RecalculationFree Excel workbook for private funds: management fee by period with offsets, and carried interest as if liquidated with preferred return, catch-up and clawback.Excel · ASC 606 / ASC 954Healthcare Net Patient Revenue and Contractual Allowance EstimateFree Excel workbook for providers: net patient service revenue by payor, contractual adjustments, implicit price concessions, AR aging reserve and a prior-estimate true-up.Excel · AU-C 450Adjusting Journal Entry Log (Proposed, Posted, Passed)Free Excel log for adjusting journal entries: proposed, posted and passed entries, balance check, income and balance sheet effects and a passed adjustments feed.Excel · ASC 606 / AU-C 330Revenue Contract Testing Attribute WorkpaperFree Excel workpaper for revenue contract testing: ten attributes per contract, exceptions, recomputed revenue and projected misstatement against tolerable.Excel · AU-C 330Payroll Gross-to-Net Recalculation WorkpaperFree Excel workpaper to recompute Social Security, Medicare and net pay for a payroll sample, with flags and tie-out to the register and ledger.Excel · ASC 842 / AU-C 330Lease Population Completeness ReconciliationFree Excel reconciliation of rent and lease expense in the ledger to the lease schedule, with exempt and variable items and an unexplained column.Excel · AU-C 501Inventory Costing Recalculation (FIFO and Weighted Average)Free Excel workpaper to recompute ending inventory under FIFO and weighted average from layers and lots and compare it with book value.Excel · AU-C 540Excess and Obsolete Inventory Reserve CalculatorFree Excel calculator for excess and obsolete inventory reserves from usage and movement, with reserve rates you set and a comparison to the booked reserve.Excel · ASC 350-60 / AU-C 505Crypto Wallet Balance Existence and Valuation TestFree Excel workpaper for crypto assets: units per ledger versus blockchain or confirmation, fair value recomputation and control evidence by wallet.Excel · AU-C 330Rent Roll to Rental Revenue ReconciliationFree Excel reconciliation of the rent roll to billings and to rental revenue in the ledger, with abatements, recoveries, straight-line adjustment and occupancy.Excel · ASC 958-605-25-5ANonprofit Grant and Contribution Conditions TrackerFree Excel tracker that classifies grants and gifts as exchange, conditional or unconditional and computes revenue, receivable and refundable advance.Excel · ASC 606-10-55-20 / AU-C 330Construction Job Cost Cutoff and Accrual TestFree Excel test of job cost cutoff: unrecorded and early costs by invoice and the effect on percent complete, revenue and gross profit by job.Excel · AU-C 450Audit Adjusting Entries Log with Trial Balance ImpactFree Excel log of audit adjusting, reclassifying and passed entries with balance checks, adjusted trial balance and pretax income effect.Excel · Tax return workflowTax Return Workflow and Status TrackerFree Excel tax return tracker: status, preparer, reviewer, due and extended dates, e-file authorization, fees billed and flags. Live formulas.Excel · Tax document intakeClient Tax Document Receipt TrackerFree Excel tracker for documents requested from clients: dates requested and received, reminders, days outstanding, overdue flag and percent received.Excel · Notice managementIRS and State Notice Log with Response DeadlinesFree Excel log for IRS and state tax notices: response dates, authority on file, proposed, agreed and removed amounts, open difference and flags.Excel · Forms 1099-NEC / 1099-MISCForm 1099-NEC and 1099-MISC Payee ScheduleFree Excel schedule for Form 1099-NEC and 1099-MISC: quarterly payments by payee, threshold test, W-9 status and backup withholding exposure.Excel · IRS Pub 15Payroll Tax Deposit and Filing TrackerFree Excel payroll tax tracker: liability by pay date, monthly, semiweekly and next-day deposit due dates, deposits, Forms 941 and 940 and January filings.Excel · Forms W-2, W-3, 941Form W-2 to Form 941 Annual ReconciliationFree Excel reconciliation of Form W-2 totals to four quarterly Forms 941: wages, income tax withheld, social security and Medicare wages, with differences.Excel · IRS Pub 509Multi-Entity Tax Filing and Annual Report CalendarFree Excel filing calendar for several entities: computed return and extension due dates by type and year end, annual report dates and counts due soon.Excel · Practice managementTax Season KPI DashboardFree Excel tax season dashboard: weekly returns received and filed, extensions, hours, billing rate, collections, new and lost clients versus targets.Excel · Practice managementRecurring Revenue and Client Retention DashboardFree Excel dashboard for a firm’s recurring clients: opening and closing monthly fees, new, lost and changed clients, retention and a bridge check.Excel · Practice managementClient Fee Schedule and Price Increase PlannerFree Excel planner for annual client fee increases: effective rate, realization, planned increase, minimum fee, churn risk and expected revenue.Excel · Quality managementTax Return Review Error Log and Quality MetricsFree Excel log of errors found in tax return review: category, severity, stage caught, cause, fix hours and error rates by preparer.Excel · Circular 230 / state boardsPreparer and CPA Credential and CPE TrackerFree Excel tracker for PTIN renewal dates, CPA license expiry, CPE and ethics hours required and completed, with expiry and shortfall flags.

Accounting schedules & close (Excel)

Trial balance, cash flow statement, prepaid and accrual schedules and the year-end close.

Excel · ASC 230Cash Flow Statement Template, Indirect Method (ASC 230)Free cash flow statement template in Excel, indirect method under ASC 230: operating, investing and financing sections, cash proof and supplemental disclosures.Excel · Close process / AU-C 230Trial Balance Template with Mapping (Excel)Free trial balance template in Excel: debits and credits, financial statement line mapping, adjustments, and automatic checks that debits equal credits.Excel · Close process (accounting)Year-End Close Checklist (Excel)Free year-end close checklist in Excel: tasks by business day, owner, reviewer, status, plus year-end items like inventory, 1099s, tax provision and audit prep.Excel · US GAAP accrual basisPrepaid Expense Amortization Schedule (Excel)Free prepaid expense amortization schedule in Excel: start date, term, monthly straight-line amortization, period expense and ending balance that ties to the GL.Excel · US GAAP accrual basisAccrued Expenses Schedule (Excel)Free accrued expenses schedule in Excel: accrual basis and support, current-period accrual, reversal tracking, subsequent invoice true-up and GL tie-out.Word · US GAAP (ASC 235, 326, 842, 606, 740, 850, 855, 958)Financial Statement Notes Template (US GAAP)Free notes to financial statements outline for private companies: accounting policies, receivables, leases, debt, income taxes, equity, subsequent events, nonprofit notes.Excel · ASC 210Classified Balance Sheet Template (US GAAP)Free classified balance sheet template in Excel: current and noncurrent sections, two year-ends, balance check, working capital, current ratio and a classification guide.Excel · ASC 205 / ASC 210 / ASC 220 / ASC 230 / ASC 505Financial Statement Shell: Balance Sheet, Income, Equity and Cash FlowsFree linked GAAP financial statement shell in Excel: balance sheet, income statement, equity statement and indirect cash flows with tie-out checks.Excel · ASC 505 / ASC 810 / ASC 718Equity Rollforward Template (Corporation and LLC)Free equity rollforward template in Excel: corporate components and share counts, members’ capital by member with income allocation, and tie-out to the balance sheet.Excel · ASC 958Nonprofit Financial Statements Template (ASC 958)Free nonprofit financial statements template in Excel: financial position, activities with donor restrictions, functional expenses, cash flows, liquidity and checks.Excel · AU-C 800 / AR-C 80Income Tax Basis Financial Statements TemplateFree income tax basis financial statements template in Excel: assets, liabilities and equity, revenues and expenses, equity rollforward, GAAP to tax reconciliation.Excel · AU-C 800 / AR-C 80Cash Basis Financial Statements TemplateFree cash basis and modified cash basis financial statements template in Excel: assets, liabilities and equity from cash transactions, revenue collected, proof of cash.Excel · ASC 274 / AR-C 80Personal Financial Statement Template (ASC 274)Free personal financial statement template in Excel for lenders and CPA-compiled statements: estimated current values, real estate and debt schedules, estimated income taxes.Excel · ASC 740Income Tax Provision Workbook (ASC 740)Free ASC 740 tax provision workbook: current and deferred tax, permanent and temporary differences, valuation allowance, rate reconciliation and rollforward. Excel.Excel · ASC 740 / ASU 2023-09Rate Reconciliation Template (ASC 740)Free effective tax rate reconciliation template for ASC 740: statutory rate to reported provision by category, 5% threshold flag and a tie-out to the books. Excel.Excel · ASC 740-10-30Deferred Tax Rollforward and Valuation Allowance WorksheetFree deferred tax rollforward and valuation allowance worksheet: components, carryforwards, evidence and the allowance computation under ASC 740. Excel.Excel · ASC 740-10 (FIN 48)Uncertain Tax Positions Rollforward (ASC 740-10)Free uncertain tax positions rollforward for ASC 740-10: recognition and measurement by position, unrecognized benefit rollforward, interest and statute dates.Excel · Financial statement analysis (ASC 210, ASC 220 presentation)Common-Size Financial Statements TemplateFree common-size analysis Excel template: balance sheet as % of total assets, income statement as % of revenue, two periods, change in share and benchmark column.Excel · Financial statement analysis; AU-C 520Financial Ratio Analysis WorkbookFree financial ratio analysis workbook: liquidity, profitability, activity, leverage and coverage ratios for two periods with definitions, change and benchmarks.Excel · ASC 326-20; AU-C 330AR and AP Aging Report TemplateFree accounts receivable and payable aging Excel template: due dates, days past due, five buckets, ledger tie-out, disputed bills and an illustrative reserve.Excel · ASC 810-10Consolidation and Elimination Workbook (ASC 810)Free consolidation Excel workbook: parent and three subsidiaries, elimination journal, noncontrolling interest, consolidated balance sheet and income statement.Excel · Reg. S-X Article 11; AR-C 120; AT-C 310Pro Forma Financial Statements TemplateFree pro forma financial statements Excel template: historical columns, balanced balance sheet adjustments, income statement adjustments, pro forma and per-share amounts.Excel · Form 1065 Schedule M-2; partnership agreementPartners’ Capital Rollforward TemplateFree partners’ capital rollforward Excel template: contributions, income allocation, special allocations, distributions, ending capital and Schedule M-2 mapping.Excel · Management reportingBudget vs Actual Variance TemplateFree budget vs actual Excel template: 12-month budget and actuals, month and YTD variance, favorable or unfavorable flags, full-year forecast and NOI roll-up.Excel · Management forecast; AU-C 570 support13-Week Cash Flow Forecast TemplateFree 13-week cash flow forecast Excel template: weekly receipts and disbursements, revolver draw and repayment, minimum cash flags and actual vs forecast tracker.Excel · ASC 360-10; IRC 168; IRS Pub. 946Fixed Asset Register with Book and MACRS DepreciationFree fixed asset register Excel template: straight-line book depreciation, MACRS tax depreciation with mid-quarter test, section 179, bonus, rollforwards and deferred tax.Excel · ASC 606ASC 606 Revenue Recognition ScheduleFree ASC 606 revenue recognition schedule in Excel: transaction price allocation, ratable, point-in-time and cost-to-cost revenue, contract balances and remaining obligations.Excel · ASC 842ASC 842 Lease Journal Entries Workbook (Lessee)Free Excel workbook for ASC 842 lessee entries: lease liability, right-of-use asset, operating and finance lease schedules and ready-to-post journal entries.Excel · ASC 842ASC 842 Lease Modification and Remeasurement WorksheetFree Excel worksheet to remeasure a lessee lease liability and right-of-use asset after a modification: partial termination gain or loss and the entry.Excel · ASC 842ASC 842 Lessor Sales-Type Lease ScheduleFree Excel schedule for a sales-type lease under ASC 842: net investment, selling profit, monthly interest income and commencement and monthly journal entries.Excel · ASC 606ASC 606 SSP Allocation WorkbookFree Excel workbook to allocate a transaction price on relative standalone selling price under ASC 606, handle discounts, schedule revenue and post the entries.Excel · ASC 606ASC 606 Contract Asset and Liability RollforwardFree Excel rollforward of receivables, contract assets and contract liabilities by contract under ASC 606, tied to the ledger and ready for the disclosure.Excel · ASC 326ASC 326 CECL Loss-Rate and Aging WorkbookFree Excel CECL workbook for trade receivables: historical loss rates by aging bucket, qualitative and forecast adjustments, specific reserves and the true-up entry.Excel · ASC 350ASC 350 Goodwill Impairment Test WorkbookFree Excel workbook for the ASC 350 goodwill impairment test by reporting unit: qualitative screen, fair value vs carrying amount, capped loss and entry.Excel · ASC 360ASC 360 Impairment Recoverability Test WorkbookFree Excel workbook for ASC 360 long-lived asset impairment: indicators, undiscounted recoverability test, fair value loss, allocation to assets and the entry.Excel · ASC 805Purchase Price Allocation Workbook (ASC 805)Free Excel purchase price allocation: consideration, fair values, deferred taxes, goodwill or bargain gain, measurement-period log and opening entry.Excel · ASC 810Consolidating Worksheet, Multiple EntitiesFree Excel consolidating worksheet: parent and four subsidiaries, elimination entries by account, consolidated balances and noncontrolling interest income.Excel · ASC 810Noncontrolling Interest Roll-forward (ASC 810)Free Excel noncontrolling interest roll-forward by subsidiary: income, OCI, distributions, ownership changes, tie to statements and APIC adjustment.Excel · ASC 810Variable Interest Entity Evaluation Worksheet (ASC 810)Free Excel VIE evaluation worksheet: scope exception, VIE indicators, primary beneficiary conditions, conclusion by entity and documentation fields.Excel · ASC 815Cash Flow Hedge AOCI Roll-forward (ASC 815)Free Excel cash flow hedge tracker: designations, derivative fair value by period, AOCI deferral and reclassification, tax effect and journal entry.Excel · ASC 820Fair Value Hierarchy Summary Workbook (ASC 820)Free Excel fair value hierarchy workbook: instruments by level, totals, ledger tie, Level 3 roll-forward, transfers and unobservable inputs table.Excel · ASC 830Foreign Currency Translation Worksheet (ASC 830)Free Excel FX translation worksheet: current rate method, local and USD balances, cumulative translation adjustment and an independent proof.Excel · ASC 740Valuation Allowance Assessment Worksheet (ASC 740)Free Excel valuation allowance worksheet: deferred tax assets, weighted evidence, carryforward expiration test, allowance needed and adjusting entry.Excel · ASC 740Interim Income Tax Provision Workbook (ASC 740)Free Excel workbook for the interim income tax provision: estimated annual effective rate, year-to-date computation, discrete items, quarterly provision and entry.Excel · ASC 718Stock Compensation Roll-Forward Workbook (ASC 718)Free Excel stock compensation workbook: grant register, grant-date fair value, straight-line expense by year, unrecognized cost and an option activity roll-forward.Excel · ASC 470 / ASC 835Debt Issuance Cost Amortization Schedule (ASC 470 / 835)Free Excel schedule for debt discount and issuance cost amortization by the effective interest method: effective rate, interest expense, carrying amount and entry.Excel · ASC 450Loss Contingency Evaluation Log (ASC 450)Free Excel log for loss contingencies: likelihood, estimate range, accrual, excess exposure, disclosure treatment, legal letter status and true-up entry.Excel · ASC 260Earnings Per Share Workbook (ASC 260)Free Excel EPS workbook: weighted-average shares, treasury stock method, if-converted method, antidilution test and basic and diluted earnings per share.Excel · ASC 230Restricted Cash Reconciliation Worksheet (ASC 230)Free Excel worksheet to reconcile cash, cash equivalents and restricted cash to the statement of cash flows, with restricted cash detail by reason and caption.Excel · US GAAP financial statement preparationTrial Balance to Financial Statements MapperFree Excel mapper: assign ledger accounts to statement lines once, paste a trial balance, and build a balance sheet and income statement with balance checks.Excel · ASC 205-40 / AU-C 570Going Concern Liquidity and Conditions Worksheet (ASC 205-40)Free Excel going concern worksheet: 12-month cash forecast, covenant headroom, conditions log, screened management plans and a substantial doubt conclusion.Excel · Flux analysis / AU-C 520Flux Explanation Tracker: Income Statement and Balance SheetFree Excel flux tracker: dollar and percent thresholds, flagged lines, written explanations, evidence refs and status for the income statement and balance sheet.Excel · US GAAP presentation / ASC 225Multi-Step Income Statement TemplateFree Excel multi-step income statement: gross profit, operating income, other income and expense, tax and net income for two years, with common-size percentages.Excel · ASC 350Intangible Assets Rollforward Workbook (ASC 350)Free Excel intangible assets rollforward: cost and accumulated amortization by class, indefinite-lived assets, five-year amortization estimate and GL tie-out.Excel · ASC 326Allowance for Credit Losses Rollforward (ASC 326)Free Excel allowance for credit losses rollforward: provision, write-offs, recoveries, model true-up, ratios, tie-out and journal entry by portfolio under ASC 326.Excel · Firm practiceAccounting Close Calendar and Task Tracker (Excel)Free close calendar: tasks due on business days after month end with holidays skipped, owner, status, days late, reviewer sign-off and progress by category.Excel · Firm practiceRolling Forecast and Annual Budget Workbook (Excel)Free rolling forecast workbook: annual budget by line and month, actuals lock-in, reforecast overrides, full-year forecast and variance against budget.Excel · ASC 326-20CECL Loss-Rate Matrix for Trade Receivables (Excel)Free CECL aging loss-rate matrix: historical loss rates by bucket, qualitative adjustment, specific reserves, required allowance, entry and rollforward.Excel · ASC 330Physical Inventory Count Sheets and Tag Control (Excel)Free inventory count sheets: numbered tag log, two independent counts, recount and investigate flags, perpetual comparison and a tag sequence control.Excel · ASC 740 / IRC 168Book-Tax Depreciation Difference Schedule (Excel)Free book versus tax depreciation schedule: asset-level book and tax depreciation, Section 179 and bonus, cumulative difference, deferred tax and M-1 tie-out.Excel · IRC 6041 / 6041AForm 1099 Vendor Tracker (Excel)Free 1099 vendor tracker: W-9 status, TIN match, payments by quarter, reportable test, backup withholding to consider and filed and furnished dates.Excel · IRC 6654 / Form 1040-ESIndividual Estimated Tax Calculator Workbook (Excel)Free estimated tax calculator: income to total tax with your bracket table, self-employment tax, safe harbor choice, required payment and four installments.Excel · ASC 740Income Tax Payable and Prepaid Rollforward (Excel)Free current income tax rollforward by jurisdiction: beginning, provision, true-up, payments, refunds, ending, ledger tie-out and presentation as payable or prepaid.Excel · State sales tax lawSales Tax Nexus Matrix (Excel)Free sales tax nexus matrix: all states and DC, sales and transaction tests against thresholds you enter, physical presence, registration and exposure estimate.Excel · State income tax lawState Apportionment Workbook (Excel)Free state apportionment workbook: property, payroll and sales factors by state, factor weights, apportionment percentages, apportioned income and estimated tax.Excel · IRC 1366 and 1367S Corporation Shareholder Basis Worksheet (Excel)Free S corporation basis worksheet: stock and debt basis in the statutory order over five years, distributions over basis, suspended losses and checks.Excel · Form 1120 Schedule M-1Schedule M-1 Book-to-Tax Reconciliation Workbook (Excel)Free Schedule M-1 workbook in the Form 1120 layout: itemized reconciling items, income per return tie-out, and Schedule M-2 retained earnings rollforward.Excel · IRC 6072 / 6081Tax Extension and Due Date Tracker (Excel)Free tax due date tracker for CPA firms: original and extended due dates by return type and year end, status, extension and filing dates, and due-soon flags.Excel · ASC 606-10-45, 50-8Contract Asset and Contract Liability Rollforward (ASC 606)Free Excel rollforward of contract assets and contract liabilities by contract with revenue from opening liabilities and tie-out to the ledger.Excel · ASC 470-50-40-10, 40-12Debt Modification Ten Percent Cash Flow Test (ASC 470-50)Free Excel template for the ASC 470-50 ten percent cash flow test: original and new cash flows, fees, discounting at the original rate and the percentage change.Excel · ASC 718-10-35-3Stock-Based Compensation Expense Schedule (Graded Vesting)Free Excel schedule for stock-based compensation expense under graded or straight-line attribution with an estimate-or-actual forfeiture policy.Excel · ASC 718Stock Option and Warrant Activity RollforwardFree Excel rollforward of options and warrants by series with weighted-average exercise prices, cap table tie-out and intrinsic value.Excel · AU-C 330Accrued Compensation and PTO Accrual WorkpaperFree Excel workpaper for accrued PTO, unpaid salary and wages, and bonuses with employer cost and a ledger tie-out.Excel · ASC 350-60-50Crypto Lot-Level Cost Basis and Realized Gain and Loss ScheduleFree Excel schedule for crypto lots: cost basis of units disposed, gain or loss against proceeds and a cost basis rollforward for the annual disclosure.Excel · AU-C 330Real Estate Development Cost and Capitalized Interest ScheduleFree Excel schedule for project costs by month and capitalized interest on average accumulated expenditures, limited to interest incurred, with a ledger tie-out.Excel · ASC 958-605 / AU-C 540Pledges Receivable Discount and Allowance ScheduleFree Excel schedule for pledges receivable: present value discount, aging-based allowance, maturity buckets and a ledger tie-out.Excel · Practice managementFirm Annual Budget by Service LineFree Excel annual budget for a CPA firm: revenue by service line, operating expenses, net income and margin, and monthly phasing by seasonal weight.Excel · Accounting servicesMulti-Client Month-End Close Status TrackerFree Excel tracker for the month-end close of many clients: ten steps each, percent complete, due date, late flag and workload by accountant.

Planning, quality & checklists

Planning memo, independence, quality review, completion, SSARS, close, payroll, disclosure and peer review checklists.

Word · AU-C 300 / AU-C 315Audit Planning Memo (AU-C 300)Free audit planning memo template under AU-C 300: overall strategy, materiality, risk assessment, team, timing, specialists and engagement quality review.Excel · Close process (accounting)Month-End Close Checklist (Excel)Free month-end close checklist in Excel: tasks by business day, owner, reviewer, status and sign-off for cash, AR, AP, accruals, payroll and reporting.Word · AICPA Peer Review / SQMS No. 1Peer Review Readiness ChecklistFree AICPA peer review readiness checklist: SQMS No. 1 quality management system, engagement files, independence, CPE and common deficiencies.Word · AU-C 330 / IRS payroll formsPayroll Audit ChecklistFree payroll audit checklist: authorization, payroll register to GL, Forms 941 and 940, W-2 reconciliation, deposits, benefits, 401(k) remittances, accruals.Word · FASB ASCGAAP Disclosure Checklist (Private Company, Short Form)Free short-form US GAAP disclosure checklist for private companies by ASC topic. A prompt list, not a complete list of required disclosures.Word · AICPA Code ET 1.200 / SQMS 1Engagement Independence Confirmation (AICPA Code ET 1.200)Free per-engagement independence confirmation for audit team members under the AICPA Code (ET 1.200): financial interests, loans, family, employment, gifts.Word · SQMS No. 2 / AU-C 220Engagement Quality Review Checklist (SQMS 2)Free engagement quality review checklist under SQMS No. 2: reviewer eligibility, significant judgments, report review and completion before the report is released.Word · AU-C 230 / AU-C 700Audit Completion and File Review Checklist (AU-C 230 / AU-C 700)Free audit completion checklist: final analytics, rep letter, report, communications, partner review and file assembly within 60 days under AU-C 230.Word · AR-C 80 (SSARS)Compilation Engagement Checklist (AR-C 80)Free SSARS compilation checklist under AR-C 80: engagement letter, understanding the framework, reading the statements, independence and the compilation report.Word · FASB ASC 842 / ASC 606Disclosure Checklist: Leases (ASC 842) and Revenue (ASC 606), Short FormFree short-form prompt list for leases (ASC 842) and revenue (ASC 606) disclosures at private companies. Not a full disclosure checklist. Editable Word.Word · AU-C 703 / ERISA401(k) Plan Audit PBC ListFree 401(k) audit PBC request list: plan documents, trust and investments, payroll and contributions, participant data, compliance and representations.Word · AT-C 105 / AT-C 205 / TSCSOC 2 Readiness Checklist (Trust Services Criteria)Free SOC 2 readiness checklist mapped to the Trust Services Criteria: scope, security, availability, processing integrity, confidentiality and privacy.Word · AT-C 320 / AU-C 402SOC 1 Readiness Checklist (SSAE 18, AT-C 320)Free SOC 1 readiness checklist under SSAE 18 and AT-C 320: scope, control objectives, ITGCs, subservice organizations, user controls and the management assertion.Excel · State board rules / AICPA / GAGASCPE Tracking LogFree CPE tracking spreadsheet: log courses, total credits for state, AICPA and GAGAS periods, ethics hours, annual minimums and days to your reporting deadline.Excel · AICPA SQMS No. 1SQMS 1 Monitoring and Remediation LogFree SQMS 1 monitoring workbook: monitoring plan, engagement inspections, partner coverage, findings and root causes, remediation tracking and annual evaluation.Excel · AICPA SQMS No. 1Staff Competence and Training MatrixFree staff competence matrix for CPA firms: 0 to 4 skill ratings, targets, gaps, coverage by area and training hours that roll up from a training log.Word · SQMS No. 1 / AU-C 210Client Acceptance and Continuance FormFree client acceptance and continuance form for CPA firms: integrity, preconditions, competence, independence, risk rating, decision and partner approvals. Word.Word · AICPA Code (conceptual framework)Nonattest Services Independence Evaluation FormFree nonattest services independence evaluation form for CPA firms: management responsibilities, preconditions, threats, safeguards and conclusion. Word.Excel · AICPA Code / SQMS No. 1Firm Independence Confirmation TrackerFree independence tracker for CPA firms: annual confirmations by person, nonattest services by attest client with last evaluation date, exceptions and status.Word · AT-C 205 / TSCSOC 2 Evidence Request ListFree SOC 2 evidence request list organized by control area: governance, people, access, operations, change, vendors and the additional categories. Editable Word.Word · AU-C 402Service Organization Report Review Checklist (User Auditor)Free checklist for user auditors evaluating a SOC 1 report under AU-C 402: report type, period, opinion, control objectives, subservice and user controls.Word · 2 CFR 200.332Subrecipient Monitoring Checklist (2 CFR 200.332)Free subrecipient monitoring checklist under 2 CFR 200.332: exclusion check, subaward content, risk evaluation, monitoring and audit follow-up.Excel · AU-C 300 / 315 / 320Audit Planning Checklist (AU-C 300)Free audit planning checklist for nonissuer audits: acceptance, independence, SAS 145 risk assessment, fraud, materiality and strategy, with open-item counts. Excel.Excel · AU-C 330 / 500 / 530 / 540Audit Fieldwork Execution ChecklistFree audit fieldwork checklist: responses to assessed risks, evidence, sampling, estimates, journal entries, misstatements and review during fieldwork. Excel with counts.Word · AU-C 700 / 705 / 706 / 580Audit Report Issuance Checklist (AU-C 700 Series)Free audit reporting checklist: opinion form and content, modified opinions, going concern, representation letter, TCWG communications and release steps. Editable Word.Word · AR-C 60 / AR-C 90Review Engagement Checklist (AR-C 60 and AR-C 90)Free SSARS review engagement checklist: acceptance, independence, analytical procedures, inquiries, representation letter, report and file under AR-C 60 and AR-C 90. Word.Word · AR-C 70 / AR-C 60Preparation Engagement Checklist (AR-C 70)Free checklist for preparation engagements under AR-C 70: terms, no-assurance legend, nonattest services, delivery and file. Editable Word.Word · AU-C 220 / AU-C 700Engagement Partner Review Checklist (Audit)Free engagement partner review checklist for audits: partner involvement, critical areas, fraud, estimates, going concern, report and file under AU-C 220. Editable Word.Excel · SQMS No. 1SQMS No. 1 Monitoring and Remediation ChecklistFree SQMS No. 1 monitoring and remediation checklist: inspection plan, findings, root cause, remedial actions and reporting to leadership. Excel with open-item counts.Excel · SQMS No. 1SQMS No. 1 Annual Evaluation ChecklistFree checklist for the annual evaluation of a firm’s system of quality management under SQMS No. 1: inputs, deficiencies, conclusion and communication. Excel.Word · SQMS No. 1 / AU-C 210Client Acceptance and Continuance ChecklistFree client acceptance and continuance checklist for CPA firms: integrity, risk, independence, preconditions and approval under SQMS No. 1 and AU-C 210. Word.Word · ET 1.295 / ET 1.210Nonattest Services Independence Evaluation ChecklistFree nonattest services independence checklist under ET 1.295: management responsibilities, written understanding, threat evaluation and documentation. Word.Word · ET 1.200 / SQMS No. 1Firm Independence Compliance Checklist (Annual)Free annual firm independence compliance checklist: policies, confirmations, client lists, financial interests, nonattest services and monitoring under SQMS No. 1. Word.Word · SQMS No. 2EQR Eligibility and Performance Checklist (SQMS No. 2)Free engagement quality review checklist under SQMS No. 2: when an EQR is required, reviewer eligibility, performance, timing and documentation. Editable Word.Excel · AICPA Peer Review Standards / SQMS No. 1Peer Review Preparation Checklist: System ReviewFree checklist to prepare for an AICPA system peer review: scheduling, engagement list, SQMS No. 1 documentation, personnel records and file self-review. Excel.Excel · AICPA Peer Review Standards / AR-C 60-90Peer Review Preparation Checklist: Engagement ReviewFree checklist to prepare for an AICPA engagement review: engagement list, compilation, review and preparation file readiness, and firm information. Excel.Word · AICPA Peer Review Standards / SQMS No. 1Peer Review Matters and Findings Response ChecklistFree checklist for responding to peer review matters and findings: understand, root cause, written response, corrective action and follow-up. Editable Word.Word · ASC 606 / ASC 340-40Disclosure Checklist: Revenue (ASC 606)Free ASC 606 disclosure checklist: disaggregation, contract balances, performance obligations, judgments and costs, with the nonpublic entity reduced set marked. Word.Word · ASC 842Disclosure Checklist: Leases (ASC 842), Lessee and LessorFree ASC 842 lease disclosure checklist for lessees and lessors: policies, lease cost, maturity analysis, discount rates, sale-leasebacks and related items. Word.Word · ASC 740Disclosure Checklist: Income Taxes (ASC 740)Free ASC 740 income tax disclosure checklist: tax status, expense components, deferred taxes, rate reconciliation, uncertain positions and ASU 2023-09. Word.Word · ASC 470 / ASC 835-30Disclosure Checklist: Debt (ASC 470)Free debt disclosure checklist: terms, collateral, covenants, maturities, classification, issuance costs, extinguishment and related-party debt under ASC 470. Word.Word · ASC 505 / ASC 718Disclosure Checklist: Equity (ASC 505)Free equity disclosure checklist: capital structure, rights and preferences, changes in equity, share-based compensation, noncontrolling interests and distributions. Word.Word · ASC 850 / AU-C 550Disclosure Checklist: Related Parties (ASC 850)Free related party disclosure checklist under ASC 850: identification, nature and amounts, balances, control relationships, arm’s-length claims and audit links. Word.Word · ASC 855 / AU-C 560Disclosure Checklist: Subsequent Events (ASC 855)Free ASC 855 disclosure checklist: evaluation date, recognized and nonrecognized events, nature and estimate of effect, and links to AU-C 560. Editable Word.Word · ASC 205-40 / AU-C 570Disclosure Checklist: Going Concern (ASC 205-40)Free going concern disclosure checklist under ASC 205-40: management evaluation, plans, alleviated or not alleviated disclosures, and links to AU-C 570. Word.Word · ASC 820Disclosure Checklist: Fair Value Measurements (ASC 820)Free ASC 820 fair value disclosure checklist: hierarchy levels, valuation techniques, Level 3 items, NAV and nonpublic entity relief. Editable Word.Word · ASC 958Disclosure Checklist: Not-for-Profit Entities (ASC 958)Free not-for-profit disclosure checklist under ASC 958: net assets, liquidity, contributions, nonfinancial assets, functional expenses, endowments and notes. Word.Word · AU-C 330 / ASC 606 / ASC 605-35Construction Contractor Audit ChecklistFree construction audit checklist: ASC 606 over-time revenue, estimates at completion, job cost cutoff, over and under billings, retainage, surety and claims. Editable Word.Word · ASC 958 / AU-C 330Nonprofit Organization Audit Checklist (ASC 958)Free nonprofit audit checklist: donor restrictions, conditional contributions, pledges, functional expenses, liquidity disclosure, grants and single audit trigger. Editable Word.Word · ASC 972 / AU-C 330Homeowners Association (HOA) Audit ChecklistFree HOA audit checklist: assessments receivable, operating and replacement funds, reserve study disclosure, management company cash controls and common property. Editable Word.Word · AU-C 330 / ASC 330 / ASC 606Automobile Dealership Audit ChecklistFree car dealership audit checklist: vehicle inventory and VIN tests, floor plan notes, contracts in transit, F&I chargeback reserve, parts, warranty and manufacturer incentives.Word · AU-C 330 / ASC 606 / ASC 842Restaurant Audit ChecklistFree restaurant audit checklist: POS-to-deposit tests, gift card breakage, delivery platform revenue, inventory, tips payroll, ASC 842 leases and location impairment.Word · AU-C 330 / ASC 842 / ASC 360Real Estate Owner and Operator Audit ChecklistFree real estate audit checklist: rent roll and lessor revenue (ASC 842), capitalization, purchase price allocation, impairment, covenants, VIEs and related-party managers.Word · AU-C 330 / ASC 606 / AU-C 250Medical Practice Audit ChecklistFree medical practice audit checklist: net patient revenue and implicit price concessions, payor audits, Stark and anti-kickback inquiries, HIPAA, malpractice and MSO structures.Word · AU-C 240 / ASC 606 / ASC 340-40SaaS and Subscription Revenue Audit ChecklistFree SaaS revenue audit checklist: ASC 606 performance obligations, ramp deals, usage fees, deferred revenue rollforward, capitalized commissions and software costs.Word · AU-C 501 / ASC 330Manufacturing Inventory and Cost Accounting Audit ChecklistFree manufacturing inventory audit checklist: count observation, WIP, standard costs, overhead absorption, variances, excess and obsolete reserves, cutoff and LIFO.Word · ASC 958 / AU-C 330Church and Religious Organization Audit ChecklistFree church audit checklist: offering counts, designated vs restricted gifts, pass-through gifts, clergy housing allowance and payroll tax status, ASC 958 presentation.Word · AU-C 210 / AR-C 80 / AR-C 90Client Readiness Checklist: Audit, Review or CompilationFree client-facing checklist of what to prepare before an audit, review or compilation: closed books, schedules, documents, access, timing and audit-only items.Word · AU-C 500 / AU-C 330PBC Checklist by IndustryFree industry add-on PBC lists for audits and reviews: core items plus construction, nonprofit, software, real estate, manufacturing, medical and restaurant requests.Word · AU-C 315 (SAS 145) / AU-C 265ITGC and User Access Review Checklist (Financial Statement Audit)Free ITGC checklist for financial statement audits: IT scoping under AU-C 315, access, change management, program development, operations and user access review tests.Word · AU-C 315 / AU-C 570 / AU-C 250Backup, Disaster Recovery and Incident Response ChecklistFree backup, disaster recovery and cyber incident response checklist for auditors and finance teams: RPO and RTO, offsite and immutable copies, restore tests, MFA and breach plans.Word · AU-C 402Vendor Management and Service Organization ChecklistFree checklist for vendor oversight and using SOC 1 reports under AU-C 402: vendor inventory, contracts, report period and gaps, CUECs, subservice orgs and monitoring.Word · AT-C 105 / AT-C 205 / AICPA TSCSOC 2 Readiness Checklist Mapped to the Trust Services CategoriesFree SOC 2 readiness checklist mapped to the five trust services categories: scope, system description, CC1 to CC9, A1, C1, PI1, P1 to P8, evidence and service auditor.Word · 2 CFR 200 Subpart F / AU-C 935Single Audit Checklist: Compliance Requirements by Type (2 CFR 200, Subpart F)Free single audit checklist: SEFA, major program determination, internal control over compliance, compliance requirement types A to N, findings and FAC submission.Word · 2 CFR 200Uniform Guidance (2 CFR 200) Requirements Checklist for Award RecipientsFree Uniform Guidance checklist for federal award recipients: financial management, cost principles, indirect rates, procurement, property, subawards, reporting and single audit.Word · ERISA 103 / AU-C 703 / ASC 962401(k) and ERISA Defined Contribution Plan Audit ChecklistFree 401(k) plan audit checklist: IQPA independence, ERISA 103(a)(3)(C) (limited-scope) audits, late deposits, loans, distributions, fair value, supplemental schedules and Form 5500 tie-out.Word · ERISA 103 / ERISA 104Form 5500 Annual Return/Report Filing ChecklistFree Form 5500 filing checklist: form selection, audit requirement, schedules H, I, C, A and R, due date and Form 5558 extension, EFAST2 signature, notices and records.Word · SQMS No. 1 / AU-C 210 / AU-C 220Engagement Kickoff ChecklistFree engagement kickoff checklist for CPA firms: acceptance and continuance, independence, engagement letter, team and budget, calendar, PBC list and planning meeting.Word · SQMS No. 1Busy Season Staffing and Capacity ChecklistFree busy season staffing checklist for CPA firms: demand forecast, capacity, contractors, independence and confidentiality, review queue, communication and season-end review.Word · AICPA Code / AU-C 510 / AU-C 230Client Offboarding and Records Return ChecklistFree client offboarding checklist for CPA firms: notice, records return, successor communications, POA and access revocation, final billing and retention start.Word · AU-C 230 / 2 CFR 200.517 / IRC 6107Client Data Retention and Destruction Checklist for CPA FirmsFree data retention checklist for CPA firms: audit documentation under AU-C 230, tax records, single audit, quality records, storage, destruction and legal hold.Word · AICPA Code ET 1.700 / IRC 7216Outsourcing and Offshore Confidentiality Checklist for CPA FirmsFree checklist for CPA firms using outsourced or offshore staff: AICPA confidentiality and independence points, IRC 7216 consent, data security and contract terms.Word · SQMS No. 1 (people and resources)Staff Performance Evaluation FormFree CPA staff evaluation form: 1 to 5 scale with definitions, ten competencies, results summary, goals, CPE and licensure, career path and signatures.Excel · Firm practiceEngagement Status Tracker (Excel)Free engagement tracker for CPA firms: stage, due date, hours against budget, percent complete, red-amber-green status and a dashboard by stage and partner.Excel · AU-C 230; AS 1215; IRC 6107(b); 2 CFR 200Record Retention Schedule and Destruction Log (Excel)Free CPA record retention schedule: audit, tax, employment and quality records with authority, minimum years, firm policy and a destruction log with legal hold.Excel · Firm practiceBusy-Season Capacity Planner (Excel)Free 16-week capacity planner for CPA firms: available hours, time off, assignments, utilization by person and level, and a shortfall view with tie-outs.Excel · Firm practiceStaff Utilization and Realization Tracker (Excel)Free utilization and realization tracker: available, chargeable and other hours, standard value and billed amount by person and month against level targets.Word · AU-C 300 / ASC 958 / 2 CFR 200Nonprofit Audit Planning Memo (ASC 958 and Single Audit)Free nonprofit audit planning memo: net assets and donor restrictions, contributions and grants, functional expenses, liquidity, single audit threshold and risk plan.Word · AU-C 220 / AU-C 230 / AU-C 450Audit Completion and Partner Review MemoFree audit completion and partner review memo: completion items by standard, AU-C 220 partner review requirements, file assembly deadline and partner conclusion.Word · SQMS No. 2 / AU-C 220Engagement Quality Review Documentation Memo (SQMS No. 2)Free engagement quality review memo: reviewer eligibility, timeline, documents reviewed, significant judgments evaluated, matters resolved and completion before release.Word · ASC 326Disclosure Checklist: Credit Losses (ASC 326)Free ASC 326 disclosure checklist for private companies: policy, estimates, allowance rollforward, credit quality, past due and nonaccrual. Editable Word.Word · ASC 350Disclosure Checklist: Goodwill and Other Intangibles (ASC 350)Free ASC 350 disclosure checklist for private companies: policy and elections, goodwill rollforward, finite and indefinite-lived intangibles and impairment. Word.Word · ASC 718Disclosure Checklist: Stock Compensation (ASC 718)Free ASC 718 disclosure checklist for private companies: plan terms, activity rollforward, valuation inputs, expense and unrecognized cost, and liability awards.Word · ASC 805Disclosure Checklist: Business Combinations (ASC 805)Free ASC 805 disclosure checklist for private companies: transaction facts, consideration, assets and liabilities, goodwill, costs, measurement period and pro forma.Word · ASC 810Consolidation Checklist (ASC 810)Free ASC 810 consolidation checklist in Word: scope, VIE and voting models, control, eliminations, noncontrolling interests, deconsolidation and disclosure.Word · Circular 230 §10.29 / ET 1.210New Client Intake and Conflict Check FormFree new client intake form for CPA firms: entity and owners, services, conflict search, independence screen, identity and integrity checks, decision.Word · ET 1.210.010Independence Threats and Safeguards Evaluation WorksheetFree worksheet for evaluating threats to independence under the AICPA conceptual framework: seven threat categories, safeguards, conclusion and review.Word · Circular 230 §10.22 / SSTSIndividual Tax Return Review ChecklistFree Form 1040 reviewer checklist: taxpayer data, income, deductions and credits, payments and penalties, state returns, diagnostics, e-file authorization and sign-off.Word · Circular 230 §10.22 / SSTSBusiness Tax Return Review ChecklistFree reviewer checklist for Forms 1065, 1120-S and 1120: entity data, income and deductions, schedules and basis, information returns, state and finalization.Word · SQMS No. 1Quality Management Policy Manual Outline (SQMS No. 1)Free outline for a firm’s SQMS No. 1 quality management manual: eight components, objectives, risk and response tables, roles and the annual evaluation.Excel · Firm practiceWIP and Billing Tracker (Excel)Free WIP and billing tracker for CPA firms: time at standard, expenses, billings and collections by engagement, unbilled WIP aging and bill-now flags.Excel · Firm practiceEngagement Profitability and Realization Analysis (Excel)Free engagement profitability workbook for CPA firms: realization, collection rate, effective rate and contribution margin by engagement and by type.Excel · Firm practiceStaff Assignment Matrix by Engagement (Excel)Free staff assignment matrix: planned hours by person and engagement against capacity, with over-assignment and budget variance flags.Excel · Firm practiceEngagement Fee Estimator (Excel)Free engagement fee estimator: hours by phase and level at your rate card, contingency, discount, direct costs, and fixed-fee margin and realization check.Excel · AU-C 230 / SQMS No. 1Peer Review Engagement File Readiness Tracker (Excel)Free peer review readiness tracker: report dates, 60-day assembly deadline, ten readiness checks per engagement, open items and ready or not-ready status.Excel · ET 1.700.040 / IRC 7216Offshore and Outsourcing Consent and Supervision Log (Excel)Free log for offshore and outsourced work on client files: provider, country, data shared, client consent, confidentiality agreement and supervision review dates.Excel · SQMS No. 1SQMS No. 1 Quality Objectives, Risks and Responses Register (Excel)Free SQMS No. 1 register: quality objectives, risks, likelihood and impact scoring, responses, owners and test results across the eight components.Excel · Firm practiceCPA Firm KPI Dashboard (Excel)Free CPA firm KPI dashboard: realization, utilization, collection rate, days in receivables and WIP, lock-up, revenue per FTE, margin, retention and turnover.Word · AU-C 510 / AS 2101, AS 2610Audit Planning Memo: Initial Audit and Opening BalancesFree planning memo for first-year audits: acceptance, predecessor communication, opening balances plan by account, materiality, risks and timetable.Word · AU-C 600Audit Planning Memo: Group AuditFree planning memo for group audits: component structure, group risk assessment, scoping responses, component auditor involvement and timetable.Word · AS 2101 / AS 2201Audit Planning Memo: PCAOB Integrated AuditFree planning memo for issuer integrated audits: AS 2101 matters, audit strategy, risk assessment, ICFR scope under AS 2201 and audit committee communications.Word · ASC 606 / AU-C 315, 540Audit Planning Memo: Construction ContractorFree planning memo for contractor audits: contract profile, estimate at completion risk, job cost controls, change orders, bonding and scoping.Word · ASC 350-60 / AU-C 315, 540Audit Planning Memo: Crypto and Digital AssetsFree planning memo for entities with crypto assets: activity profile, ASC 350-60 scope, custody and control risks, specialists and timetable.Word · Form 1040Individual Tax Organizer: Employee and InvestorFree tax organizer for W-2 employees and investors: income documents, deductions, credits, dependents and yes/no questions. Editable Word for CPA firms.Word · Schedule CSelf-Employed Tax Organizer (Schedule C)Free Schedule C tax organizer for sole proprietors: income, 1099-NEC and 1099-K, expenses, vehicle, home office, assets and contractors. Editable Word.Word · Schedule ERental Property Owner Tax Organizer (Schedule E)Free rental property tax organizer: property list, income and expenses by property, improvements, sales, suspended losses and contractors. Editable Word.Word · Form 1120-SS Corporation Tax Organizer (Form 1120-S)Free S corporation tax organizer: shareholders, stock changes, officer pay, distributions, shareholder loans, state items and entity-level questions. Word.Word · Form 1065Partnership Tax Organizer (Form 1065)Free partnership tax organizer: partners, capital and profit shares, guaranteed payments, loans, liabilities, state items and entity questions. Editable Word.Word · Form 1120C Corporation Tax Organizer (Form 1120)Free C corporation tax organizer: ownership, financial records, book-tax items, dividends, related parties, states and foreign items. Editable Word.Word · Form 1041Trust and Estate Tax Organizer (Form 1041)Free fiduciary tax organizer for trusts and estates: governing documents, beneficiaries, income, expenses, distributions and sales. Editable Word.Word · Form 990Exempt Organization Form 990 Information OrganizerFree Form 990 information organizer for nonprofits: governance, compensation, contributions, grants, unrelated business and compliance questions. Word.Word · Forms SS-4, 8832, 2553LLC Formation and Tax Setup ChecklistFree LLC formation checklist for CPAs: name, registered agent, filing, operating agreement, EIN, tax election, registrations and first-year calendar. Word.Word · Form 2553Corporation Formation and S Election ChecklistFree corporation formation and S election checklist: articles, bylaws, stock, Form 2553 timing and shareholder consents, payroll and annual items. Word.Word · Federal and state registrationsNew Business Tax and Registration Setup ChecklistFree new business registration checklist: EIN, federal deposit enrollment, state tax accounts, payroll setup, licenses, bookkeeping and calendar. Word.Word · AR-C 90Review Engagement PBC Request List (SSARS)Free PBC request list for a review engagement under AR-C 90: general, cash and receivables, debt and equity, revenue and payroll, and taxes. Editable Word.Word · AU-C 300 / ASC 958Nonprofit Audit PBC Request ListFree PBC list for a nonprofit audit: governance, financial records, restricted net assets, grants and contributions, payroll and compliance. Editable Word.Word · IRS due datesYear-End Payroll and 1099 Close ChecklistFree year-end payroll and Form 1099 close checklist: cutoff, contractor list, W-9s, Forms W-2, W-3, 940, 941 tie-outs and January 31 filings. Word.Word · Form I-9 / W-4New Hire Payroll Onboarding ChecklistFree new hire payroll checklist: W-4, Form I-9 timing, state new hire reporting, tax setup, benefits and a 30-day review. Editable Word for payroll teams.Word · AU-C 230 / AS 1215Engagement File Assembly and Archive ChecklistFree checklist to assemble and archive an engagement file: completeness, review notes, quality steps, lock date, retention and post-lock changes. Word.

SOX, internal audit & AI controls

Control testing and internal audit forms that work in any jurisdiction.

Excel · COSO 2013 / ICFRRisk and Control Matrix: Procure to PayFree Excel risk and control matrix for procure to pay: vendor master, purchasing, receiving, three-way match, payment release and accruals.Excel · COSO 2013 / ICFRRisk and Control Matrix: Order to CashFree Excel risk and control matrix for order to cash: credit, pricing, contract review, billing, revenue cutoff, cash application and credit losses.Excel · COSO 2013 / ICFRRisk and Control Matrix: Hire to Retire (Payroll)Free Excel risk and control matrix for hire to retire: new hires, master data changes, terminations, payroll register, payments and accruals.Excel · COSO 2013 / ICFRRisk and Control Matrix: Treasury and CashFree Excel risk and control matrix for treasury: bank accounts, reconciliations, payment authority, debt covenants, investments and currency.Excel · COSO 2013 / ICFRRisk and Control Matrix: InventoryFree Excel risk and control matrix for inventory: receiving, custody, cycle counts, costing, reserves and cutoff.Excel · COSO 2013 / ICFRRisk and Control Matrix: Fixed Assets and LeasesFree Excel risk and control matrix for fixed assets and leases: capital approval, additions, depreciation, disposals, impairment and lease accounting.Excel · COSO 2013 / ICFRRisk and Control Matrix: IT General ControlsFree Excel risk and control matrix for IT general controls: user access, privileged access, change management, operations, backup and segregation of duties.Excel · COSO 2013 / ICFRRisk and Control Matrix: Financial CloseFree Excel risk and control matrix for the financial close: journal entries, reconciliations, estimates, consolidation, disclosure and statement review.Excel · COSO 2013 / ICFRRisk and Control Matrix: Entity-Level ControlsFree Excel risk and control matrix for entity-level controls by COSO component: control environment, risk assessment, communication and monitoring.Excel · ICFR control testingControl Test Script: Three-Way MatchFree Excel control test script for a three-way match: order approval, receipt, invoice agreement, variance handling, coding and payment.Excel · ICFR control testingControl Test Script: Bank Reconciliation ReviewFree Excel control test script for monthly bank reconciliations: timeliness, balances, reconciling items, aged items and reviewer independence.Excel · ICFR control testingControl Test Script: Manual Journal Entry ApprovalFree Excel control test script for manual journal entry approval: support, independent approver, authority level, timing and account appropriateness.Excel · ICFR control testingControl Test Script: Revenue Cutoff ReviewFree Excel control test script for revenue cutoff: contract, delivery or acceptance date, posting period, amounts and the controller’s review.Excel · ICFR control testingControl Test Script: Payroll Master Data ChangesFree Excel control test script for payroll master data changes: approved form, agreement, effective date, authorized user and report review.Excel · ICFR control testingControl Test Script: Inventory Cycle CountFree Excel control test script for inventory cycle counts: counter independence, count accuracy, variance investigation and adjustment approval.Excel · SEC Rule 13a-15 / Reg S-X 1-02(a)(4)ICFR Management Deficiency Aggregation MatrixFree Excel matrix for management to classify ICFR deficiencies, track remediation to year-end and aggregate by COSO component and process area.Excel · IIA Global Internal Audit Standards (2024)Internal Audit Annual Plan WorkbookFree Excel internal audit annual plan: capacity from staffing, engagements by quarter and risk, budget hours, cycle due dates and a capacity check.Excel · IIA Global Internal Audit Standards (2024)Internal Audit Universe Risk ScoringFree Excel audit universe risk scoring: seven weighted criteria, High, Medium and Low ratings, rank, audit cycle and next due date for each auditable entity.Excel · COSO ERM / risk assessmentRisk Heat Map: Likelihood and ImpactFree Excel risk heat map: 5 by 5 likelihood and impact scoring, inherent and residual ratings, counts per cell and color bands set by your thresholds.Excel · COSO 2013 Principle 8 / AU-C 240Fraud Risk Assessment WorksheetFree Excel fraud risk assessment: schemes by category, incentive, opportunity and rationalization, inherent and residual scoring, controls and responses.Excel · Exchange Act Rule 10A-3(b)(3)Whistleblower Complaint LogFree Excel whistleblower complaint log: channel, category, anonymity, escalation to the audit committee, investigator, status, days open and timing flags.Excel · SOX 404 / COSO monitoringControl Remediation TrackerFree Excel control remediation tracker: deficiency, root cause, action, owner, target and revised dates, retest result, days overdue and aging.Excel · IIA Global Internal Audit Standards (2024)Global Internal Audit Standards Conformance ChecklistFree Excel self-assessment of an internal audit function by domain and principle of the IIA Global Internal Audit Standards (2024), with evidence and actions.Excel · COSO 2013 Internal Control Integrated FrameworkCOSO 17 Principles AssessmentFree Excel assessment of the five COSO components and 17 principles: present and functioning, evidence, linked deficiencies and a component roll-up.Excel · SOX 404 / ICFRSOX Testing Status DashboardFree Excel SOX testing tracker: key controls by process with interim and roll-forward results, final status and a completion dashboard.Excel · SOX 404 / COSO risk assessmentSignificant Accounts and Locations Scoping MatrixFree Excel SOX scoping matrix: significant accounts by threshold and qualitative factors, relevant assertions, process mapping and in-scope locations.Excel · COSO 2013 / control self-assessmentControl Self-Assessment QuestionnaireFree Excel control self-assessment questionnaire by COSO component: process owner responses, evidence, actions and scores by component.Excel · IIA Global Internal Audit Standards (2024)Internal Audit KPI DashboardFree Excel internal audit KPI dashboard: plan completion, timeliness, action closure, coverage, budget, satisfaction and quality, by quarter against targets.Excel · SOC 1 / service organization controlsSOC 1 Report Review and User Entity Controls MappingFree Excel SOC 1 report review: period coverage and bridge gap, opinion, exceptions, subservice organizations and mapping of user entity controls.Excel · AU-C 240 / SOX 404Journal Entry Risk Criteria WorksheetFree Excel journal entry testing worksheet: flags for weekends, backdating, round amounts, thresholds, no approver and self-approval, with selection by flag count.Word · IIA Global Internal Audit Standards (2024)Internal Audit CharterFree internal audit charter template: purpose, authority, independence, scope, responsibilities of the chief audit executive, standards and reporting.Word · Exchange Act Rule 10A-3 / governanceAudit Committee CharterFree audit committee charter template: purpose, membership, meetings, financial reporting, auditor oversight, internal audit, complaints and resources.Word · IIA Global Internal Audit Standards (2024)Audit Committee Report from Internal AuditFree internal audit report for the audit committee: plan progress, significant findings, action status, ICFR, plan changes, resources and decisions requested.Word · SEC Rule 13a-15 / Reg S-X 1-02(a)(4)SOX 404 Management Assessment MemoFree SOX 404 management assessment memo: framework, scope, risk assessment, testing evidence, deficiencies, conclusion on ICFR and changes in the period.Word · Reg S-X 1-02(a)(4) / ICFRICFR Deficiency Communication Memo to the Audit CommitteeFree memo for management to report evaluated control deficiencies to the audit committee: material weaknesses, significant deficiencies, severity analysis and remediation.Word · COSO 2013 / ICFR documentationProcess Narrative: Procure to PayFree process narrative template for procure to pay: roles, step-by-step description, risks, controls, information used and exceptions, with sign-off.Word · COSO 2013 / ICFR documentationProcess Narrative: Order to CashFree process narrative template for order to cash: contract review, credit, order entry, delivery, billing, revenue recognition, cash application and allowance.Word · ICFR documentationProcess Flowchart Legend and ConventionsFree flowchart legend for process documentation: symbols, swim lanes, drawing rules, control tags and version control for ICFR and internal audit.Word · ITGC / COSO control activitiesPrivileged Access Review ChecklistFree privileged access review checklist: complete population, review of each administrator, shared and service accounts, logging and changes made.Word · ITGC / COSO control activitiesEmergency Change and SDLC Controls ChecklistFree checklist for IT change controls: standard change, emergency change, system development life cycle, direct data changes and configuration changes.Word · IIA Global Internal Audit Standards (2024)Internal Audit Engagement Notification MemoFree internal audit engagement notification memo: reason for the audit, objectives, scope, timeline, team, information needed and confidentiality.Word · IIA Global Internal Audit Standards (2024)Internal Audit Program TemplateFree internal audit work program: risk and control summary, preliminary survey, fieldwork procedures, fraud considerations, finding development and review.Word · IIA Global Internal Audit Standards (2024)Internal Audit Report TemplateFree internal audit report template: overall conclusion and rating, objectives and scope, findings with condition, criteria, cause, effect and response.Word · IIA Global Internal Audit Standards (2024)Audit Closing Meeting Agenda and MinutesFree internal audit closing meeting template: attendees, agenda, discussion record by finding, factual corrections, agreed actions and next steps.Word · IIA Global Internal Audit Standards (2024)Management Action Plan Response FormFree management action plan form: position on the finding, root cause, corrective steps, interim measures, extension request and audit verification.Word · IIA Global Internal Audit Standards (2024)Internal Audit Quality Assurance and Improvement Program PlanFree internal audit quality assurance and improvement program plan: ongoing monitoring, periodic assessment, external assessment and improvement actions.Word · IIA Global Internal Audit Standards (2024)Internal Audit Independence and Objectivity StatementFree internal auditor independence and objectivity statement: annual and engagement disclosures, safeguards and chief audit executive confirmation to the committee.Word · Exchange Act Rule 10A-3(b)(3)Whistleblower Procedures and PolicyFree whistleblower policy and procedures: what to report, channels, anonymity, protection from retaliation, handling steps, retention and reporting.Word · Internal audit / fraud investigationInvestigation Report TemplateFree investigation report template: allegation, scope and independence, approach, facts and findings, financial effect, control failures and recommendations.Word · SEC Rule 13a-15 / ICFRQuarterly Control Subcertification FormFree quarterly subcertification form for process owners: financial information, key controls, changes in ICFR, fraud, complaints and disclosures.Word · 16 CFR Part 314 / IRS Pub. 4557Written Information Security Plan (WISP) for CPA FirmsFree WISP template for CPA and tax firms: qualified individual, risk assessment, safeguards table, testing, training, vendors and incident response.Word · 16 CFR 314.4 / IRS Pub. 4557Incident Response Plan for CPA FirmsFree incident response plan for CPA and tax firms: team and contacts, phases with owners and times, notification table, communications, log and testing.Word · Firm practiceBusiness Continuity and Disaster Recovery Plan for CPA FirmsFree business continuity and disaster recovery plan for CPA firms: critical functions, recovery targets, roles, response steps, backups, alternate work and call tree.Word · 16 CFR 314.4(f)Vendor Due Diligence Questionnaire for CPA FirmsFree vendor due diligence questionnaire for software and service providers that handle client data: security, access, resilience, incidents, privacy and scoring.Word · ET 1.700 / Firm practiceAI Acceptable Use Policy for CPA FirmsFree AI use policy for CPA firms: principles, data classes, approved tools, permitted and prohibited uses, documentation, approval, incidents and training.Word · Firm practiceAI Tool Approval Request FormFree AI tool approval form: request, data and use, provider assessment, testing, risk rating, decision, conditions and review date.Word · GovernanceBoard of Directors CharterFree board of directors charter template: purpose, composition, duties, meetings, committees, director expectations, advisers and review.Word · GovernanceBoard Meeting Agenda and Minutes TemplateFree board meeting agenda and minutes template: agenda with time and action type, attendance, quorum, resolutions with votes, executive session and action items.Word · AU-C 260 / GovernanceAudit Committee CharterFree audit committee charter template: membership, auditor oversight, financial reporting, internal control, internal audit, fraud, compliance, meetings and authority.Excel · AU-C 260 / GovernanceAudit Committee Annual Calendar and Agenda Planner (Excel)Free audit committee calendar: 23 standard topics scheduled across up to six meetings, with unscheduled topic flags and a count of items per meeting.Excel · Firm practiceAI Output Review Log (Excel)Free AI output review log: tool, task, data class, approval, review type, errors found and sign-off, with policy flags and an error-rate summary.Excel · ISO/IEC 27001:2022ISO/IEC 27001:2022 Annex A Control Checklist (Excel)Free ISO 27001:2022 Annex A checklist: all 93 controls with applicability, justification, status, owner and evidence, plus clauses 4 to 10 and a summary.Excel · 16 CFR 314.4(b)WISP Risk Assessment Worksheet (Excel)Free written risk assessment worksheet for CPA firm security plans: assets, threats, vulnerabilities, scoring, planned safeguards, owners and due dates.Excel · 16 CFR 314.4(c)Firm Technology and Data Inventory Register (Excel)Free data inventory for CPA firms: every system and provider, data class, hosting, MFA, encryption, backup, access and provider review dates with gap flags.Excel · NIST AI RMF 1.0AI Use Case Inventory and Risk Register (Excel)Free AI risk register for CPA firms: use cases, data class, scoring before and after controls, approval, review dates and NIST AI RMF governance prompts.Excel · 16 CFR 314.4(f)Vendor Risk Register and Review Calendar (Excel)Free vendor risk register: criticality, data access, contract dates, controls report and questionnaire status, review frequency and renewal alerts.Excel · 16 CFR 314.4(h)Security Incident Log and Notification Tracker (Excel)Free security incident log for CPA firms: detection to close, hours to contain, notification decisions, notices sent, agencies contacted and lessons learned.Word · SOX 404 / COSO 2013SOX Risk and Control Matrix (RCM)Free SOX risk and control matrix template: process, risk, assertion, control type, nature, frequency, owner, key control and test reference.Word · SOX 404 / ICFRSOX Control Narrative (ICFR)Free SOX control narrative template: process overview, step-by-step flow, controls in the process and walkthrough record.Word · SOX 404 / AU-C 330SOX Control Test Workpaper (TOD / TOE)Free control test workpaper for design and operating effectiveness: walkthrough, design conclusion, sample testing and conclusion.Word · SOX 404 / AU-C 265SOX Control Deficiency Evaluation WorksheetFree control deficiency evaluation worksheet: likelihood, magnitude, compensating controls and classification as deficiency, significant deficiency or material weakness.Word · SOX 404SOX 404 Scoping MemoFree SOX 404 scoping memo template: materiality basis, significant accounts and assertions, locations and service organizations in scope.Word · SOX 404 / ITGCSOX ITGC Test PlanFree SOX ITGC test plan template: in-scope systems, access, change management and operations controls, and reliance on results.Word · SOX 404 / ITGCSOX User Access Review Test WorksheetFree user access review test worksheet: completeness of the user list, reviewer independence, decisions recorded and removals actually made.Word · SOX 404 / ITGCSOX Change Management Test WorksheetFree change management test worksheet: change population, approval, testing, release segregation and emergency changes.Word · SOX 404SOX Management Review Control (MRC) WorksheetFree management review control worksheet: reviewer, information used, threshold and precision, investigation of differences and evidence.Word · AU-C 500 / SOX 404IPE Testing Worksheet (Information Produced by the Entity)Free IPE testing worksheet: report source, completeness and accuracy tests, report logic, parameters, change control and access.Word · COSO 2013 control activitiesSegregation of Duties Conflict MatrixFree segregation of duties conflict matrix: incompatible duty pairs, users holding both, compensating controls and status.Word · COSO ERMRisk RegisterFree risk register template: likelihood and impact scoring, inherent and residual score, controls, owner and actions.Word · Internal audit practiceRoot Cause Analysis (5 Whys and Fishbone)Free root cause analysis template with 5 Whys and fishbone worksheet, moving from finding to cause to corrective action.Word · Internal audit practiceAudit Finding Sheet (5 Cs)Free audit finding sheet using condition, criteria, cause, consequence and corrective action, with management response and rating.Word · Firm quality managementReview Checklist for AI-Assisted WorkFree review checklist for AI-assisted audit work: tool approval, data masking, source checks, citations and reviewer conclusion.

Templates are starting points written in our own words, except for phrases a standard requires a document to contain. Adapt each one to the engagement and your firm’s methodology, and check it against the current standards before use.