Every audit hinges on timely, accurate client deliverables. And too often, that’s where things start to fray. Emails pile up. Deadlines blur. Reviewers chase missing files. A clear, well-managed PBC (Prepared by Client) list is the first line of defense against this kind of chaos. It sets expectations early, outlines what’s needed and when, and gives the audit team room to focus on risk.  

In this guide, we’ll break down what a PBC list is, why it matters, what it typically includes, and how AI is changing the way audit teams manage it - from kickoff to closeout.

What is a PBC list?

A PBC list is a list of documents auditors send to clients before or during an audit. It outlines the specific items and documentation the auditor needs from the client and when, so that auditors can perform the audit effectively.

The goal is to eliminate back-and-forth emails and confusion by clearly stating what’s required, by whom, in what format and by which deadline. This structured approach helps prevent delays and keeps the audit moving efficiently.

The importance of a PBC list: Key to a smooth audit process

The PBC list acts as a core project management and communication tool that keeps audits organized, on schedule, and aligned across teams.

Here’s why it matters:

Provides clarity for everyone involved

Audits often involve multiple departments and stakeholders. A PBC list provides transparency by specifying what information is needed, who’s responsible for each item, and when it's due. It also helps both clients and auditors track the status of each request in real time—whether it's submitted, pending or missing.

This shared visibility minimizes confusion, prevents last-minute scrambles and ensures both sides stay aligned throughout the engagement.

Enhances audit efficiency

Without a structured list, gathering documents can quickly become chaotic. Emails get buried, attachments are misplaced and deadlines slip through the cracks—causing unnecessary delays.

A clear PBC list organizes the process, making it easier to assign, collect and follow up on documentation. Auditors spend less time chasing down information, while clients aren’t overwhelmed by vague or scattered requests. The result? A faster, smoother audit with fewer hiccups.

Gives better client experience

From the client’s perspective, audits can feel disruptive—especially if the process lacks structure. A detailed PBC list shows that the audit team is organized and respectful of the client’s time.

When clients receive a clear, user-friendly list with intuitive ways to upload documents, they’re more likely to respond promptly and accurately. That creates a smoother working relationship, less stress and better cooperation, which is especially important for long-term engagements or recurring audits.

Example documents in a PBC list

The components of a PBC list will vary depending on the engagement type, industry and auditor requirements. However, here are some common elements found in many PBC lists:

Financial statements and reports

• Trial balance

• Year-end financial statements

• General ledger (current and prior year)

Cash and bank information

• Bank statements

• Petty cash summaries

• Outstanding checks listing

Revenue and expense items

• Customer and vendor listings

• Aged accounts receivable and payable

• Major contracts and agreements

Payroll and HR records

• Payroll summaries

• Bonus or commission schedules

• Employee listings and related costs

Internal controls and legal documents

• Risk management documentation

• Board meeting minutes

• Tax filings and correspondence

How AI improves PBC list management

Traditional PBC list management can be time-consuming and error-prone. Clients often send information piecemeal via email or shared drives, while auditors struggle to track document status and ensure completeness. That's where AI and automation come into play.

AI-powered PBC platforms like UpLink are transforming the process by streamlining how auditors request, track, and review documents and making it easier for clients to respond efficiently.

👇Curious what UpLink looks like in action? Watch this demo to see how it simplifies PBC list management.

These AI-powered PBC platforms are changing the game in a few key ways:

• Automated list generation: Create tailored PBC lists based on audit templates or past engagements.

• Real-time tracking: See what’s been provided, what’s missing and where potential bottlenecks are.

• Automated reminders: No more chasing down clients manually—systems can handle follow-ups for you.

• AI-powered document validation: Use AI to check if submitted documents include the required information. If anything’s missing, they can quickly request corrections before the audit begins.

• Single source of truth: All requests, documents and updates live in one place, no more digging through inboxes.

• Client friendly UI: Platforms like UpLink are designed with clients in mind, making it clear what’s needed and often allowing users to submit documents without even logging in.

Conclusion

The PBC list is a core element of every successful audit. It brings order to the chaos, ensuring clarity, transparency and accountability for both auditors and clients.

As audits become more complex, efficient PBC list management becomes even more critical. AI-powered PBC tools not only help audit teams streamline workflows and reduce admin work, they also make it easier for clients to stay on top of their responsibilities.

If you're curious about the top PBC software for audit teams out there, we've put together a comparison of five vendors in this blog:
👉 5 Best PBC Software Tools for Audit Teams in 2025

Whether you’re new to audits or looking to optimize your firm’s operations, mastering the PBC list is a smart place to start.

FAQ:

What does PBC stand for in auditing?

PBC stands for “Prepared By Client.” It refers to a list of documents and information that the auditor requests from the client during an audit engagement.

What are some common items included in a PBC list?

Typical items include financial statements, bank statements, general ledger details, contracts and internal control documentation.

Can AI really help with managing PBC lists?

Yes. AI-powered platforms like UpLink automate PBC list creation, track the status of document requests in real time, send automated reminders, pre-check submitted documents for missing information and offer user-friendly portals for clients to upload documents—all of which improve efficiency and reduce manual effort.

Can clients submit documents through UpLink without logging in?

Yes. UpLink lets auditors send secure, single-use upload links so clients can drag-and-drop files straight to the relevant PBC request—no account or password required.

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