Email template
Audit PBC request email
The PBC list is the client's preparation work for an audit or review. This email sends the list, names the owner and the due date, and explains how to upload the records so the team can start fieldwork on time.
When to use it
Send this four to six weeks before fieldwork, with the PBC list and the name of the client's contact for the audit.
Audit PBC list for {{period}}
Hi {{client_name}},
We are preparing for the {{period}} audit. The PBC list below shows the records the team needs before fieldwork.
{{checklist_link}}
Please assign an owner and a due date to each item. The list is grouped by area, so the controller can send the planning and cash items first and the revenue and fixed asset items next.
Upload the files through the secure link, in the format the team can use. A PDF of the general ledger is harder to work with than an export.
If an item is not available, mark it and tell us why. An early answer is easier to work with than a missing item at the end of fieldwork.
Thank you, {{firm_name}}
Replace the placeholders in braces with the client's details. Keep the client's tax ID or account number out of the email.
Notes before you send
- Send the list four to six weeks before fieldwork.
- Name one client contact for the audit team.
- Ask for a usable export, not a PDF of the general ledger.
- Mark missing items early instead of leaving them blank.
Questions about this template
What is a PBC list?
PBC means prepared by client. It is the list of documents and schedules the audit or review team asks the client to prepare before fieldwork.
How early should the client receive the list?
Four to six weeks before fieldwork is a good default. The client needs time to produce the schedules, and the team needs time to review them.
What if the client cannot provide an item?
Mark it as unavailable, explain why and offer an alternative. The team can work with a missing item if it knows early.
Does a review need the same list?
A review needs fewer procedures than an audit, but many of the same records. The engagement letter defines the scope.