What it is
The first request letter sets the pace for the whole engagement. A letter with dates, formats and a place for the client to say “none this year” gets better, faster answers than a loose email with a list.
This template has a request schedule with item numbers, periods, formats, due dates and a comments column, plain rules for naming and sending files, a short list of topics for the planning call, and a timing paragraph that is honest about what happens if items are late.
When to use it
- Starting year-end audit, review, compilation or tax work.
- Sending the initial list that your PBC tracker will then follow up.
- Quarterly or monthly accounting support where the same items are due each cycle.
What’s inside
- Delivery instructions, including a warning about sensitive data in email
- Numbered request table with period, format, due date and comments
- Topics for the planning call
- Timing paragraph about late items and fee effects
Standard cited
This template follows Firm practice. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
How many items should go in the first request?
Everything you need to start, split by due date so the client sends the first group quickly. A long list with one due date tends to arrive all at once and late.
Should the letter name the staff who will do the work?
Name one contact for the client’s questions. Staffing details belong in the engagement letter or proposal.
What if the client does not use accounting software?
Change the format column to the form they can produce, such as bank statements and a spreadsheet of transactions, and expect more preparation time. Say so in the fee assumptions.
How does this link to the PBC tracker?
Copy each row of the table into the PBC tracker with the request date and due date. The tracker then ages anything outstanding and feeds the follow-up letters.
Related templates
- PBC List — Audit Request List (Excel)
- PBC Tracker with Ageing (Excel)
- Client Follow-Up Letters (Three-Step Series)
- PBC Checklist by Industry
Last updated 11/05/2026. All free templates.