PBC list: what goes on an audit request list and how to run it

A PBC list (prepared by client, sometimes "provided by client") is the request list an audit or review team sends a client before fieldwork. It names every schedule, reconciliation and document the team needs, who at the client should provide each one, and when. For a small firm it is also the single best predictor of whether fieldwork starts on the planned Monday or slides a week.

This guide covers what usually goes on the list, how to set it up so it can be tracked, and the habits that keep it from stalling.

What a PBC list is for

The list does three jobs at once:

• It tells the client what to prepare. Most clients see the audit once a year. The list is their to-do list, and the clearer each line is, the fewer emails come back asking what it means.
• It tells your team what to expect. Staff plan their work around which schedules arrive first.
• It is the record of what is still missing. When a partner asks "where are we on Riverside?", the answer should come from the list, not from someone's inbox.

Most firms keep the list in Excel, built from a firm template and rolled forward from last year's engagement. That is a sound choice: the client can open it, the team already knows it, and it survives any software change.

What usually goes on it

Every engagement is different, and your audit program decides the real list. As a starting point, most PBC lists for small nonprofit, HOA and private-company audits group requests into sections like these:

For a nonprofit the revenue section usually carries the most items and the most back-and-forth. For an HOA, reserve fund statements and the assessment roll take that place.

Set the list up so it can be tracked

A PBC list that only says "Bank statements" works for the client. It does not work for tracking. Add these columns, even if the client never looks at most of them:

• Ref. A short code like A-1 or C-4 that ties the item to your workpapers. It also lets two items with similar names stay distinct.
• Section. The groupings above, so the client can hand whole sections to the right person.
• Item. The request in the client's language. "Bank reconciliations for all accounts at 12/31" beats "Bank recs."
• Owner. The person at the client who will provide it: a name, a role ("Controller") or an email address.
• Due date. Real dates, not "before fieldwork." Stagger them so the schedules your team needs first are due first.
• Format. Excel or PDF when it matters. A trial balance in PDF means retyping it.
• Status, date received, note. Filled in as items come back.

The PBC list template guide has the full column list and sample rows you can paste into Excel.

One owner per line

The step most lists skip is naming an owner on every line. "Client" is not an owner. At a nonprofit, the executive director owns grant agreements, the bookkeeper owns reconciliations, and a payroll provider or manager owns payroll registers. When the whole list goes to one person, that person becomes a relay and every item waits on their inbox.

If you do not know who owns a section, ask at the planning meeting and write it down. Next year's list starts with the answer.

Sending the list

How you send the list matters as much as what is on it:

1. Send it early. Three to four weeks before fieldwork is common; what fits depends on the client's close and your schedule.
2. Send each owner only their items. A 60-line spreadsheet sent to five people means each one reads 60 lines to find their 8. A filtered copy, or a separate request per owner, gets faster answers.
3. Say how to deliver files. Name one place for uploads. Files that arrive as email attachments end up scattered across inboxes and rarely get marked off.
4. Give a contact for questions. Usually the in-charge, not the partner.

The PBC request guide has email wording for the first request and the follow-ups.

Tracking what is outstanding

Once the list is out, keep one copy as the live record, and update it the same day items arrive. A few habits help:

• Mark items received, not just "done." Received and reviewed are different states; an item can arrive and still be wrong.
• Sort by owner, then due date. That turns the list into a follow-up plan: one message per person, listing only what they still owe.
• Track days late. "Seven items outstanding" sounds fine until you see three of them are three weeks late and all belong to one person.
• Note "not applicable" with a reason. An item that does not apply this year should be closed with a note, not left open.

Why PBC lists stall

When fieldwork slips, the cause is rarely one missing item. It is usually one of these:

• The list went to one person who forwards pieces and loses track of what they forwarded.
• Due dates were all the same, so everything waits until the last day.
• Nobody followed up until the week before fieldwork. By then the controller is closing another month.
• Files arrived in email, so the team cannot tell what has come in without searching.
• The list was not rolled forward carefully, and last year's items that no longer apply create noise.

Each of these is a process fix, not a client problem. Clear owners, staggered dates and steady follow-up solve most of them.

Where PBC Nudge fits

PBC Nudge runs this process for small audit firms using the list you already keep. You upload the PBC list in Excel (.xlsx or .csv), map its columns once, and each client contact gets one link that shows only their items, with no login. Contacts get reminders until each item arrives: 7 days before their next due date, on it, then every 3 business days, up to six. You see what is outstanding by contact and days late, and you can download the status back to Excel in your own columns.