What it is
A review is mostly inquiry and analytical procedures, but it still needs the trial balance, the draft statements and some support. A scoped request list avoids asking for audit-level detail.
This list groups items by area, numbers them, and has columns for owner, date requested, date received and status.
When to use it
- At the start of a review engagement.
- When a client asks what is needed for the year-end review.
- When tracking late items.
What’s inside
- Engagement block with period and due date
- Five groups of numbered requests
- Tracking columns for dates and status
- Sign-off block
Standard cited
This template follows AR-C 90. 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 is this different from an audit list?
It leaves out confirmations and detailed testing support. Add items if your procedures need them.
Can I track the list in Excel?
Yes. The PBC tracker with ageing in this library is a workbook version.
Does it include the representation letter?
Yes, as the last item, to be signed on your form at the report date.
Related templates
- Review Engagement Letter (AR-C 90)
- Review Engagement Checklist (AR-C 60 and AR-C 90)
- PBC Tracker with Ageing (Excel)
- Nonprofit Audit PBC Request List
Last updated 11/06/2026. All free templates.