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Financial Reporting Disclosure Checklists

Financial Reporting Disclosure Checklists

Back in my auditing days at PwC we had a system called Gaapchecker that we'd use to confirm all disclosures within stat accounts were included and in line with financial reporting standards.  It was a pretty simple thing to use - an initial questionairre (does the client have fixed assets, is it a subsidiary, etc, etc) would then produce a tailored checklist that you'd simply run through to confirm all disclosures were correct.

This was excruciatingly tedious (especially on PLC accounts) but extremely helpful in making sure all disclosures were correct

Does anyone know of anything similar that is commercially available?  Ideally one that refers to the FRSSE (all of my clients meet the requirements to use this)



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30th Mar 2012 19:30


I Have one from CCH/wolters kluwer.  Dont use it on all accounts to be fair as all pretty simple, but for those larger or more complex it works fine.  Like you said a questioner and it spits it out for you.

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31st Mar 2012 20:19

Pentana Checker
We use Pentana Checker ( which works really well. It has a set of tailoring questions which cut out unnecessary sections.

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