What it is
A nonprofit audit needs the governing documents, donor restrictions and grant terms in addition to the usual financial records. A single list sent early saves weeks.
This list covers governance, financial records, revenue, payroll and compliance, with a numbered row and status for every request.
When to use it
- At planning for a nonprofit audit.
- When the organization changes finance staff.
- When there are new grants or donor restrictions.
What’s inside
- Engagement block
- Governance and financial record requests
- Contribution, grant and event requests
- Payroll, tax, legal and representation requests
Standard cited
This template follows AU-C 300 / ASC 958. 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 300 explained.
Questions
Does it include Single Audit items?
No. Add requests for federal awards if a Single Audit applies.
Why ask for grant agreements?
They show conditions and restrictions that decide how revenue and net assets are reported.
Where can I track status?
The columns on the list, or in the PBC tracker workbook.
Related templates
- Nonprofit Organization Audit Checklist (ASC 958)
- Nonprofit Audit Planning Memo (ASC 958 and Single Audit)
- PBC List — Audit Request List (Excel)
- Exempt Organization Form 990 Information Organizer
Last updated 11/06/2026. All free templates.