Audit PBC: cash and bank

Bank statements, reconciliations, restricted cash, and treasury support commonly requested for the cash cycle in external audit.

What this template is for

Cash is high-risk and high-volume. Auditors typically reconcile bank activity to the GL, test restricted balances, and review non-standard transfers. This PBC set collects the usual bank and treasury artifacts in one pass.

When to use it

Year-end audit preparation.
New bank accounts or treasury platforms mid-year.
Debt covenant reporting tied to cash balances.

Tips

Provide complete statement PDFs for the period, including pages with negligible activity.
Flag intercompany and related-party transfers explicitly in the notes item.

Checklist preview

What this template asks for

These items are cloned into your workspace when you use the template. Edit anything before you send.

6 items

Bank statements: all accounts (full period)
Required File upload

Official PDFs from each institution.

Include payroll, merchant, and trust accounts if material.
Bank reconciliations for each account (period-end)
Required File upload

Outstanding cheque and deposit lists should agree to supporting detail.
General ledger detail: cash and cash equivalent accounts
File upload

Export with counterparties and memo fields visible.
Restricted or pledged cash schedule (if any)
File upload

Include escrow letters or lender agreements referencing restricted balances.
Treasury investment statements (money market, CDs)
File upload
Non-standard transfers or related-party movement
Long answer

Wire lists, intercompany funding, large round-trip transfers.

Short table: date, amount, from/to, business purpose.

Add this to your workspace, then send when you are ready

We save it as a template so you can adjust items, choose a client, and send like any other request.