This question is harder to answer than it sounds. The list of documents to be provided will depend on the type of assignment to be carried out (notice to reader, review, audit). Each case is unique and you should normally rely on your accountant.
Below is a short list of the most common documents required for a notice to reader / review. In the case of an examination/audit, there will be many more documents to provide, depending on the auditor's questions on the file and the various income and expense items. In the case of a notice to reader, the detailed GL report will often not be requested.
Assets
Bank: Latest annual bank statement and bank reconciliation report
Accounts receivable: Detailed list of accounts receivable
Provision for doubtful debts: Details of provision calculation
Inventory: Inventory list with quantity and cost
Taxes receivable: Last report produced (or all reports for the year)
Prepaid expenses: Prepaid expenses list with calculation details
Property, plant and equipment: Copy of invoice for year's acquisitions
Liabilities
Line of credit: Last line statement for the year
Accounts payable: Detailed list of accounts payable
DAS payable: Last report produced
Taxes payable: Last report produced, with reconciliation between GL and Report if different
Taxes payable: Calculation details if done in-house
Deferred income: Calculation details
Accrued interest: Calculation details
Long-term debt: Debt/mortgage statement
For all loans, if renegotiated during the year, provide new credit agreement.
Revenues and expenses: report of accounting transactions for the year, classified by GL.
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