Accounting and reporting checklists

What EY can do for you

EY teams offer a variety of offline and online checklists to help you with your financial statements preparation and review process. 

The online checklists:

• Include scoping questions to enable you to quickly and easily identify questions tailored to your needs
• Incorporate disclosure requirements, including those to which early application is permitted
  
• Contain paraphrased disclosure requirements to simplify checklist use
• Are capable of generating exception reports that assist in the review process 

Online features also include:

• Multiple users
  
• E-mail notifications
• Downloadable PDF upon completion

The online checklists summarized here are for use in reporting under International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US GAAP); for specific jurisdictions, please contact us. 

International GAAP®

This free checklist is designed to assist you in the preparation of financial statements in accordance with IFRS, as issued by the IASB, and in compliance with the disclosure requirements of IFRS. 

The International GAAP® checklist:

• Shows the disclosures required by the standards 
• Includes the IASB's encouraged and suggested disclosure requirements under IFRS 
• Summarizes relevant IFRS guidance regarding the scope and interpretation of certain disclosure requirements
• Reflects IFRS in issue at 31 August 2019, effective for entities with year-end of 31 December 2019

US GAAP

EY teams offer multiple checklists designed to assist you in the preparation of financial statements in accordance with US GAAP:

• Form A13, GAAP disclosure checklist
• Form A69, Form 10-K and registration statement checklist supplement to GAAP disclosure checklist
• Form A78, Disclosure checklist for interim financial reporting
• Form A150, SEC annual shareholders’ report checklist

Industry-specific US GAAP checklists

Asset Management

• Form A69D-1, Combined GAAP, regulation S-X and industry disclosure checklist — SEC — regulated investment companies and SEC-regulated investment companies also registered as a commodity pool with the CFTC
• Form A69D-2, Combined GAAP and industry disclosure checklist — Non-SEC investment companies and Non-SEC investment companies registered as a commodity pool with the CFTC
• Form A69F, Combined GAAP, regulation S-X, and industry disclosure checklist; audits of GAAP “seed money” financial statements for regulated investment companies

Banking and Capital Markets

• Form A69C, GAAP and regulation S-X checklist supplement for banks, bank holding companies, and savings institutions

Health

• Form A68, GAAP Disclosure checklist supplement for health care entities

Insurance

• Form A69B, GAAP and regulation S-X checklist supplement for insurance companies
• Form A69G, Statutory accounting principles disclosure checklist for insurance companies

Media & Entertainment

• Form A70, GAAP disclosure checklist for entities applying ASC 92X series (post adoption of ASU 2019-02)

Not for profit

• Form A68B, GAAP Disclosure checklist supplement for not-for-profit entities

Oil and gas

• Form A69E, GAAP, regulation S-X and regulation S-K checklist supplement for oil and gas producing companies

Start using the checklists today

• Access the free, online checklists; simply let us know and we'll send you your log-in details
• Access PDF versions of IFRS checklists by searching for 'disclosure checklist' in IFRS technical resources
• Access our premium checklists by subscribing to EY Atlas Client Edition