What it is
A PBC list is only useful if you can see what is late and who is holding it. This tracker keeps every request with its dates and status, and works out days past due and the ageing bucket for each open item against an as-of date you control.
The summary counts items by status and by audit area and bucket, shows the oldest open item and the share received on time, and checks that the area matrix equals the aged items. Limits for the buckets are set once on the Settings sheet.
When to use it
- During planning, once the PBC list is agreed with the client.
- Weekly status calls where you need to say which items are overdue and by how long.
- Before sending the second or third follow-up letter.
What’s inside
- Instructions sheet and a Settings sheet with as-of date, ageing limits and lists
- PBC List: 150 rows with dates, status, days past due, bucket, days to receive, timeliness and date checks
- Ageing Summary: status counts, key measures and an area-by-bucket matrix
- Tie-out that the matrix equals the aged items
Standard cited
This template follows Firm practice (supports 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
How is days past due worked out?
The as-of date minus the due date, for items with no received date that are not Received, Accepted or Not applicable. Items not yet due show as Current. The as-of date is =TODAY() unless you type a fixed date.
Can I change the bucket limits?
Yes. Three limits on the Settings sheet set the buckets, and the labels update everywhere. They must rise in order, and the sheet shows a message if they do not.
What is the difference between Received and Accepted?
Received means the item is in hand. Accepted means you have checked it is complete and usable. Both stop the ageing clock; use the two statuses to see what still needs review.
What if the area list does not fit the engagement?
Edit the list on the Settings sheet. The summary matrix and the drop-downs follow it. If an item has an area that is not on the list, the tie-out turns red.
Related templates
- PBC List — Audit Request List (Excel)
- PBC Checklist by Industry
- Client Follow-Up Letters (Three-Step Series)
- Engagement Status Tracker (Excel)
Last updated 11/05/2026. All free templates.