What it is
A PBC (prepared by client) list tells the client what the audit team needs, by when, and from whom.
This workbook has the common year-end requests for a private company audit grouped by area, with status tracking and a summary.
When to use it
- At planning, sent with or soon after the engagement letter.
- Through fieldwork, as the shared tracker of what is outstanding.
What’s inside
- Requests by area: general, cash, receivables, inventory, fixed assets, payables, debt, equity, revenue, payroll, taxes, legal
- Client owner, requested date, due date, status and received date
- Status dropdown and a summary count by status
- Space for client comments
Standard cited
This template follows AU-C 300 planning. 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
What does PBC stand for?
Prepared by client (also read as provided by client): schedules and documents the client prepares or gathers for the auditor.
How early should the PBC list go out?
Send it early enough for the client to gather the items, set due dates from the fieldwork plan, and agree it on a call so the client knows who owns each item.
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Last updated 11/04/2026. All free templates.