What it is
A file that is not closed on time can be changed without a record. This checklist closes the file, records the lock date and logs anything added later.
It covers completeness, quality management steps, the archive and an after-lock change log, with the assembly period taken from firm policy and the standard that applies.
When to use it
- At the end of every attest or tax engagement.
- Before the file goes to archive.
- In peer review file preparation.
What’s inside
- Engagement block with release and assembly dates
- Completeness steps
- Quality management and archive steps
- Post-lock change log and sign-off
Standard cited
This template follows AU-C 230 / AS 1215. 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. See AU-C 230 explained.
Questions
How many days do we have?
The firm sets the period under its policy and the standard that applies. AU-C 230 sets 60 days after the report release date and PCAOB AS 1215 sets 45 days. The checklist has a field for the number.
Is the checklist only for audits?
No. It works for review, compilation and tax files too.
What if a document is added after the lock?
Log it with who, when, why and the approver in the last table.
Related templates
- Audit Completion and File Review Checklist (AU-C 230 / AU-C 700)
- Engagement Quality Review Checklist (SQMS 2)
- Record Retention Schedule and Destruction Log (Excel)
- Peer Review Engagement File Readiness Tracker (Excel)
Last updated 11/06/2026. All free templates.