Free Checklist Templates for Accounting

Accounting

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Engagement Budgeting Checklist

Define Engagement Scope

Confirm the engagement type and deliverables

Document client-imposed deadlines

Identify governing professional standards

Build the Work Breakdown

Draft a WBS by engagement phase

Assign tasks to staff levels

Estimate hours per task by role

Estimate Costs and Out-of-Pockets

Apply standard billing rates to estimated hours

Add software, e-file, and out-of-pocket costs

Build a contingency reserve for scope creep

Set Fee Structure and Secure Approval

Choose the engagement fee structure

Draft the engagement letter in Practice Ignition

Obtain partner sign-off on the budget

Track Actuals Against Budget

Set up WIP tracking in practice management

Run the weekly time-and-cost variance report

Flag tasks past 80% of budgeted hours

Record the current variance status

Manage Variances and Change Orders

Review variance drivers with the engagement partner

Draft a change order for out-of-scope work

Re-confirm the revised fee with the client

Close Out and Realization Review

Reconcile final WIP to billed amounts

Calculate engagement realization rate

Document lessons learned for the next engagement

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Engagement Risk Management Checklist

Client Acceptance & Independence

Run conflict check in the practice management system

Confirm independence under the AICPA Code

Contact predecessor auditor per AU-C 210

Document the client acceptance decision

Document required acceptance safeguards

Engagement Risk Identification

Review prior-year workpapers and review notes

Hold fraud brainstorming session per AU-C 240

Map industry and entity-level risk factors

Risk Assessment & Materiality

Set planning and performance materiality

Perform preliminary analytical procedures

Score ROMM at the assertion level

Risk Response Planning

Tailor the audit program to significant risks

Decide on controls reliance versus substantive testing

Assign risk owners on the engagement team

Schedule valuation or IT specialist support

Risk Monitoring During Fieldwork

Track open risks in the weekly status meeting

Reassess risks when new information surfaces

Update the risk register with new exposures

Escalate scope changes through a change order

Engagement Wrap-Up

Obtain the management representation letter

Complete partner EQR sign-off

Archive workpapers per firm retention policy

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Expense Reporting and Reimbursement Checklist

Intake and Policy Compliance

Pull the submitted report from Concur or Expensify

Check submission against the 60-day accountable-plan window

Verify per diem and meal limits by city tier

Confirm GL account coding and class tracking

Receipt and Documentation Review

Confirm itemized receipts for every charge over $75

Validate business purpose for meals and entertainment

Reconcile corporate card charges against the report

Flag mileage entries against the IRS standard rate

Approval Routing

Route the report to the direct manager

Determine whether the report needs CFO sign-off

Obtain CFO approval on the exception report

Document any policy exceptions in the audit log

Audit Sampling

Pull a 10% random sample for detailed audit

Investigate duplicate-receipt and split-charge patterns

Escalate suspected fraud to HR and the controller

Reimbursement and Posting

Verify ACH banking details on file

Release the ACH batch in the AP system

Post the journal entry to the GL

File receipts and approval trail per WISP retention

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External Audit Preparation Checklist

Engagement Kickoff and Scoping

Confirm engagement letter and scope

Schedule the audit planning meeting

Assign internal PBC owners by area

Confirm prior-year audit adjustments are posted

Trial Balance and Financial Statement Lock

Hard-close the period and lock the trial balance

Reconcile every balance sheet account to a lead schedule

Post management adjusting journal entries

Draft the financial statements and footnotes

Compute and document materiality thresholds

Internal Controls Documentation

Refresh process narratives and walkthroughs

Update the key control matrix

Test key controls and document exceptions

Draft a remediation plan for control exceptions

Pull SOC 1 reports for material service providers

PBC Documentation and Workpapers

Upload bank, investment, and debt confirmations

Compile revenue, AR, and deferred revenue support

Compile inventory, fixed assets, and lease workpapers

Send the legal letter to outside counsel

Prepare the related-party and subsequent events memo

Fieldwork Logistics and Sign-Off

Set up the auditor workspace and system access

Hold the pre-fieldwork readiness review

Escalate outstanding PBC items to the CFO

Sign and return the management representation letter

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Financial Analysis Checklist

Source Data and Scope

Confirm the period under analysis

Pull the trial balance and prior-period comparatives

Confirm whether the entity is publicly traded

Liquidity Analysis

Calculate the current ratio

Calculate the quick ratio

Review A/R turnover and aging

Document the liquidity narrative

Solvency Analysis

Compute the debt-to-equity ratio

Compute the interest coverage ratio

Compute cash flow to debt

Check loan covenant compliance

Notify partner of covenant breach

Profitability Analysis

Compute gross and net profit margin

Compute return on assets

Compute return on equity

Run DuPont decomposition

Efficiency Analysis

Compute inventory turnover and days on hand

Compute asset turnover ratio

Compute days sales outstanding

Compute days payable outstanding

Market Value Analysis

Compute earnings per share

Review the price-to-earnings ratio

Assess dividend yield and payout ratio

Review and Sign-Off

Tie computed ratios back to the trial balance

Draft the management commentary

Partner sign-off on the analysis package

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Financial Audit Checklist

Planning and Risk Assessment

Review prior-year workpapers and report

Hold the client kickoff and walkthrough

Confirm engagement type and independence

Set materiality and performance materiality

Send the PBC list to the controller

Internal Controls Evaluation

Walk through the revenue cycle

Walk through expenditure and payroll cycles

Test key controls for operating effectiveness

Decide on the audit approach

Expand substantive procedures for control gaps

Substantive Testing

Confirm cash balances with banks

Confirm A/R and test subsequent receipts

Observe physical inventory count

Test revenue recognition under ASC 606

Verify period-end cut-off

Evaluate accounting estimates

Compliance and Regulatory Review

Review tax provision and filings

Test loan covenant compliance

Obtain a waiver for any covenant breach

Review board minutes and major contracts

Send legal letters to outside counsel

Finalization and Reporting

Summarize uncorrected misstatements

Hold the partner review and clearing meeting

Obtain the management representation letter

Draft the audit report and management letter

Present findings to the audit committee

Issue the final report and archive workpapers

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Financial Project Planning Checklist

Scope and Business Case

Document the business case and target ROI

Confirm capitalization versus expense treatment

Define project KPIs and target metrics

Budget Development

Estimate labor, CapEx, and OpEx components

Build the cost-breakdown structure

Submit budget to the steering committee

Revise the budget per committee feedback

Financial Risk Assessment

Identify financial risks and exposures

Quantify impact on budget and timeline

Document the risk mitigation plan

Resource Allocation

Allocate budget across GL cost centers

Confirm staff availability with department leads

Set up project tracking in the GL

Financial Monitoring and Reporting

Establish weekly cost-tracking cadence

Build the monthly variance report template

Distribute the monthly steering report

Review and Course-Correct

Run the monthly budget-versus-actual review

Investigate variances over the 5% threshold

Submit a change request for budget revision

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Financial Ratio Analysis Checklist

Source Data Gathering

Confirm the reporting period and entity scope

Pull the trial balance and financial statements

Confirm public or private filing status

Liquidity Ratios

Calculate the current ratio

Calculate the quick ratio

Calculate the cash ratio

Profitability Ratios

Calculate the gross profit margin

Calculate the operating margin

Calculate the net profit margin and ROE

Leverage and Solvency

Calculate the debt-to-equity ratio

Calculate the debt ratio

Calculate the interest coverage ratio

Test debt covenant compliance

Efficiency Ratios

Calculate inventory turnover and DIO

Calculate AR turnover and DSO

Calculate the asset turnover ratio

Market Value Ratios

Calculate the P/E ratio

Calculate the dividend yield

Calculate the market-to-book ratio

Review and Sign-Off

Build the DuPont ROE decomposition

Write the variance commentary

Notify the lender of the covenant breach

Sign off on the analysis package

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Financial Reporting Checklist

General Ledger and Trial Balance

Pull the working trial balance

Confirm closing entries posted to retained earnings

Reconcile the GL to subsidiary ledgers

Review the trial balance for unusual variances

Income Statement Review

Verify revenue cutoff and classification

Investigate flagged variance accounts

Review gross margin against prior periods

Flag non-recurring items for disclosure

Balance Sheet Review

Tie balance sheet accounts to the trial balance

Reconcile each bank and credit-card account

Roll forward the fixed asset schedule

Review prepaid, accrual, and deferred revenue schedules

Cash Flow Statement

Build operating, investing, and financing sections

Tie ending cash to the balance sheet

Document non-cash investing and financing items

Notes to Financial Statements

Update the significant accounting policies note

Review for subsequent events through report date

Draft the subsequent events disclosure

Confirm contingent liabilities and commitments disclosures

Compliance and Partner Sign-Off

Verify GAAP framework compliance

Disclose related-party transactions

Confirm statutory and regulatory filings ready

Partner sign-off on the financial statement package

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Financial Risk Assessment Checklist

Engagement Setup and PBC

Confirm scope in the engagement letter

Send the PBC list to the controller

Set the engagement risk and materiality thresholds

Financial Statement Risk Review

Review three years of audited financial statements

Calculate trend and ratio analysis

Assess customer and supplier concentration

Internal Controls Review

Confirm a written risk management policy exists

Walk through key segregation-of-duties controls

Review prior audit findings and management letters

Draft risk management policy recommendations

Credit and Receivables Risk

Pull the A/R aging and tie to the GL

Run credit checks on the top ten customers

Review credit terms against industry benchmarks

Liquidity and Market Risk

Evaluate FX exposure on foreign contracts

Stress-test the 13-week cash flow forecast

Review investment portfolio diversification

Operational Risk Review

Map critical processes and single points of failure

Review the business continuity and DR plan

Evaluate cybersecurity and WISP compliance

Compliance and Legal Risk

Verify GAAP and tax-filing compliance

Review contracts for indemnification exposure

Track pending litigation and contingent liabilities

Findings and Partner Sign-Off

Compile the findings memo

Hold findings review with the client

Obtain partner sign-off on the final report

Schedule the remediation follow-up engagement

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Financial Statement Audit Checklist

Engagement Acceptance and Planning

Run independence and conflict checks

Decline or remediate the engagement

Execute the engagement letter

Send the PBC list to the client

Hold the planning meeting

Set materiality and performance materiality

Risk Assessment and Internal Controls

Document the entity and its environment

Walk through key transaction cycles

Evaluate ICFR design and implementation

Identify fraud risk factors

Assess the risk of material misstatement

Substantive Testing and Fieldwork

Tie the trial balance to lead schedules

Test cash and bank reconciliations

Confirm receivables with sampled customers

Test inventory existence and valuation

Test fixed-asset additions and depreciation

Test debt and covenant compliance

Perform extended substantive procedures

Review and Wrap-Up

Review subsequent events through report date

Evaluate going-concern indicators

Add the going-concern emphasis paragraph

Obtain the management representation letter

Complete partner and EQCR review

Reporting and Communication

Issue the auditor's report

Issue the SAS 115 management letter

Present findings to the audit committee

Archive workpapers per AU-C 230

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Financial Statement Preparation Checklist

Pre-Close Setup

Confirm client uploaded all bank statements

Confirm payroll posted through period end

Verify bills and invoices through cutoff

Accounts Receivable Tie-Out

Tie the A/R aging to GL receivables

Apply unapplied customer payments

Assess the bad-debt allowance

Post the bad-debt journal entry

Accounts Payable Tie-Out

Tie the A/P aging to GL payables

Accrue uninvoiced vendor bills

Reconcile key vendor statements

Bank and Credit-Card Reconciliation

Reconcile each operating bank account

Reconcile each credit-card account

Investigate stale uncleared transactions

Fixed Assets and Depreciation

Update the fixed-asset roll-forward

Post the monthly depreciation entry

Capitalize acquisitions over the threshold

Adjusting Journal Entries

Accrue payroll for unpaid days

Post prepaid amortization entries

Recognize deferred revenue per schedule

Post partner-approved AJEs

Statement Generation and Client Delivery

Review the working trial balance

Investigate variances with the controller

Generate income statement, balance sheet, and cash flow

Lock the period in QuickBooks Online

Deliver the report package to the client

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Firm Insurance Renewal Checklist

Pre-Renewal Policy Review

Pull current declarations and endorsements

Confirm named insureds match firm structure

Calendar the 60-day submission deadline

Coverage Assessment and Risk Update

Update billings, headcount, and service mix

Review prior-year claims and circumstances

Draft the claims narrative for the application

Identify new service-line exposures

Research specialty coverage for new exposures

Market Submission and Quotes

Complete the professional liability application

Submit to incumbent and alternate carriers

Compile carrier quote comparison

Premium Budgeting

Model premium at three retention levels

Approve the premium budget with the managing partner

Underwriting Documentation

Submit firm financial statements

Provide the current WISP and incident-response plan

Respond to underwriter follow-up questions

Bind and Purchase

Negotiate final terms with the selected carrier

Review the policy form and ERP option

Sign the application and bind coverage

Communication and Implementation

Distribute updated COIs to required clients

Update engagement letter coverage references

Train staff on the claim-reporting protocol

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Fixed Assets Audit Checklist

Planning and PBC Request

Request the fixed asset register and roll-forward

Set the materiality threshold for FA testing

Identify the asset-heaviest class for sampling

Register Tie-Out and Lead Schedule

Tie the register to the GL trial balance

Investigate register-to-GL reconciling items

Build the FA lead schedule and roll-forward

Existence and Physical Verification

Select the existence sample from the register

Walk the floor and inspect each sampled asset

Reconcile floor-count discrepancies to the register

Additions and Capitalization Testing

Vouch sampled additions to invoices and POs

Test the capitalization threshold application

Review lease classifications under ASC 842

Test CIP and the in-service date

Depreciation Recalculation

Recalculate depreciation by asset class

Review useful-life and salvage-value changes

Check book-vs-tax depreciation reconciliation

Disposals and Impairment

Vouch disposals to bills of sale

Identify impairment indicators per ASC 360

Evaluate management's recoverability test

Controls and Wrap-Up

Walk through the CapEx authorization control

Review insurance schedule against the register

Draft the FA-cycle workpaper conclusion

Sign off the FA section for partner review

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Fixed Assets Management Checklist

Acquisitions and Capitalization

Confirm the capitalization threshold policy

Pull all capex GL activity for the period

Tag new assets in the fixed asset register

Attach invoices and POs to each asset record

Depreciation Run

Review useful lives against current usage

Run the period depreciation in the FAR

Post the depreciation AJE

Reconcile FAR accumulated depreciation to GL

Physical Verification and Insurance

Schedule the physical asset count

Walk the floor with the FAR location report

Document and resolve count discrepancies

Reconcile insurance schedule to FAR

Disposals and Retirements

Collect disposal authorizations for the period

Calculate gain or loss per disposal

Retire assets in the FAR and stop depreciation

Post the disposal journal entry

Controls and Reporting

Review SoD on fixed asset transactions

Generate the quarterly fixed assets roll-forward

Update the property-tax tracker by jurisdiction

Controller sign-off on the fixed assets package

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Fraud Prevention Checklist

Internal Control Environment

Build the segregation-of-duties matrix

Review the matrix for control conflicts

Redesign roles to eliminate conflicts

Enforce dual control on wires and ACH releases

Audit and Reconciliation Cadence

Engage the external CPA for the annual report

Schedule unannounced cash counts and bank confirms

Review journal entries above the materiality threshold

Employee Oversight and Training

Run anti-fraud training tied to the ACFE fraud tree

Stand up an anonymous tip hotline

Background-check finance and AP hires

Collect annual conflict-of-interest disclosures

Detection Technology Stack

Enable positive pay and ACH debit blocks

Configure analytics on vendor and payroll files

Patch IT security per IRS Pub 4557

Fraud Response Plan

Document the fraud response policy

Run a fraud tabletop exercise

Remediate gaps and update the WISP

Sign off on the annual fraud risk assessment

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Grant Accounting Checklist

Grant Setup

Review the grant agreement and award letter

Set up project codes in the GL

Load the approved budget by cost category

Confirm the federal vs non-federal award type

Financial Management

Collect time and effort certifications

Code grant expenditures to the project

Apply the negotiated indirect cost rate

Review burn rate against budget

Revenue Recognition

Apply the ASC 958-605 conditional analysis

Reconcile grant receivable and deferred revenue

Follow up on delayed drawdowns

Reporting and Compliance

Prepare the SF-425 or grantor financial report

Sync the financial report to the program narrative

Verify cost allowability under 2 CFR 200

Audit Preparation

Compile the grant workpaper binder

Determine Single Audit applicability

Prepare the SEFA schedule

Walk auditors through grant transactions

Closeout Procedures

Submit the final expenditure report

Reconcile and zero out grant balances

Archive grant records for the retention period

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Individual Tax Return Preparation Checklist

Engagement Setup and Intake

Send the engagement letter through Practice Ignition

Confirm the countersigned engagement letter

Pull the prior-year return and carryover schedule

Personal Information and Filing Status

Verify SSNs, ITINs, and dates of birth

Confirm filing status and dependents

Update direct-deposit routing for the refund

Income Documentation

Collect W-2s from every employer

Gather 1099 series and Schedule K-1s

Confirm whether the client had self-employment activity

Deductions and Credits

Total medical expenses against the 7.5% AGI floor

Compile Form 1098 mortgage and property tax records

Substantiate charitable contributions over $250

Schedule C Self-Employment

Reconcile Schedule C gross receipts to 1099-NEC totals

Categorize business expenses by Schedule C line

Compute home office deduction on Form 8829

Investments and Retirement

Reconcile 1099-B with broker cost-basis statements

Track Form 8606 nondeductible IRA basis

Verify IRA, HSA, and 401(k) contribution limits

Review, Sign-Off and E-File

Run UltraTax diagnostics on the return

Conduct partner review of return and workpapers

Send Form 8879 for e-file authorization

Submit the e-file to the IRS

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Internal Audit Preparation Checklist

Planning and Preliminary Review

Pull prior audit reports and open findings

Walk the process with the control owner

Set scope, objectives, and materiality

Issue the engagement letter

Build the audit plan and staffing

PBC Request and Evidence Gathering

Issue the PBC list to the auditee

Track PBC completion weekly

Pull system data extracts and tie to GL

Select the sample using IIA sampling guidance

Index the workpaper file

Fieldwork and Testing

Conduct walkthroughs of key controls

Test design and operating effectiveness

Perform substantive testing on balances

Log exceptions in the issues tracker

Hold the partner-level review of workpapers

Escalation for Material Weaknesses

Notify the CAE and audit committee chair

Assess fraud-risk and broader implications

Reporting and Follow-Up

Draft the audit report

Walk findings with the auditee

Finalize report with management responses

Present to the audit committee

Schedule remediation follow-up

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Internal Control Procedures Checklist

Risk Assessment

Refresh the financial reporting risk register

Score risk of material misstatement by account

Hold the fraud risk brainstorming session

Determine whether the entity is in scope for SOX 404

Control Environment

Confirm code of conduct attestations are current

Document audit committee oversight cadence

Review the finance org chart and segregation of duties

Control Activities

Walk through the order-to-cash cycle

Walk through the procure-to-pay cycle

Test journal entry review controls

Verify monthly bank reconciliations

Review IT general controls in the GL system

Information and Communication

Confirm the close calendar and PBC list are published

Review whistleblower hotline activity

Validate WISP and data-security controls

Monitoring and Reporting

Aggregate control testing exceptions

Classify deficiency severity

Draft remediation plan with owners and dates

Report findings to the audit committee

Track remediation through the next quarter

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Internal Controls Review Checklist

Control Environment Assessment

Review the entity-level controls matrix

Confirm the code of conduct and ethics attestation

Verify the delegation of authority schedule

Confirm the WISP is current and tested

Risk Assessment

Update the enterprise risk register

Run the fraud risk assessment workshop

Map ROMM to financial statement assertions

Document changes since the last assessment

Control Activities Testing

Test segregation of duties in the AP cycle

Walk through the bank reconciliation control

Test journal entry approval thresholds

Sample three-way match exceptions

Review IT general controls

Information and Communication

Verify the management reporting cadence

Review whistleblower hotline activity

Confirm the external auditor communications log

Monitoring and Remediation

Compile the deficiency log

Classify findings by severity

Investigate the fraud indicators

Notify the external auditor of material weakness

Build the remediation plan

Brief the audit committee on findings

Sign off on the assessment

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Inventory Accounting Close Checklist

Pre-Close Inventory Setup

Confirm receiving and shipping cut-off

Freeze inventory adjustments in the ERP

Pull the perpetual inventory listing

Cycle Counts and Physical Verification

Schedule cycle counts by ABC classification

Reconcile count sheets to the perpetual listing

Review variances against materiality threshold

Document recounts in the count workpaper

Sub-Ledger Reconciliation

Tie inventory sub-ledger to the GL control account

Reconcile in-transit and consignment inventory

Verify freight-in and landed-cost capitalization

Valuation and Costing Review

Confirm costing method consistency

Analyze standard cost variances

Apply lower of cost or net realizable value

Reserves and Write-Offs

Identify slow-moving and obsolete SKUs

Calculate the obsolescence reserve adjustment

Post the shrinkage write-off entry

Post the obsolescence reserve entry

Reporting and Controller Sign-Off

Generate the inventory roll-forward schedule

Prepare turnover and days-inventory-on-hand metrics

Controller review and sign-off

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Investment Reconciliation Checklist

Pre-Reconciliation Setup

Pull custodian month-end statements

Confirm prior-period close is locked

Export investment GL detail

Position Verification

Tie share quantities to custodian positions

Verify fair-value pricing per ASC 820

Flag positions with quantity variances

Resolve position variances with custodian

Transaction Reconciliation

Match buys and sells to trade confirmations

Reconcile commissions and SEC fees

Record corporate actions in the sub-ledger

Investment Income & Tax

Reconcile dividend and interest receipts

Book accrued interest on fixed-income holdings

Reconcile foreign withholding taxes

Mark-to-Market & Realized Gain/Loss

Calculate unrealized gain/loss roll-forward

Compute realized gain/loss using lot relief

Identify wash-sale adjustments

Compliance & Policy Review

Test holdings against the IPS

Verify authorization on new positions

Draft the IPS breach memo

Reporting & Sign-Off

Finalize the reconciliation workpaper

Post AJEs and lock the period

Controller review and sign-off

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Journal Entry Checklist

Preparation and Documentation

Classify the entry type

Attach supporting workpapers

Write the AJE memo

Entry Accuracy

Verify amounts against source documents

Confirm GL accounts and dimensions

Confirm debits equal credits

Set the reversing flag if applicable

Compliance and Authorization

Check the entry against accounting policy

Flag entries above the materiality threshold

Verify SOX or ICFR control mapping

Review and Approval

Route to a second-reviewer

Obtain partner sign-off for material entries

Address review comments

Posting and Reconciliation

Post the entry to the general ledger

Tie the entry to the trial balance

Scan the GL for posting errors

Correction Workflow

Prepare a correcting journal entry

Notify the controller of the correction

Retention and Filing

File the JE package in document management

Update the period JE log

Confirm 7-year retention is set

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Lease Accounting Checklist

Lease Identification

Pull new contracts from the period

Apply the ASC 842 lease definition test

Separate lease and non-lease components

Review modifications and renewals booked this quarter

Classification and Term

Determine the lease term

Run the five-test classification analysis

Set the discount rate for each lease

Have the technical accounting manager review classification

Initial Measurement

Calculate the lease liability at commencement

Record the right-of-use asset

Post the commencement journal entry

Reassessment and Modifications

Identify triggering events for the period

Determine the modification accounting treatment

Remeasure liability and ROU asset

Update the lease subsystem

GL Tie-Out and Reporting

Reconcile the lease subledger to the GL

Build the maturity analysis disclosure

Draft qualitative footnote disclosures

Sign off on the lease workpaper package

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