If you’ve worked on audits, you most likely know the term PBC—short for Prepared by Client. It’s not the flashiest part of the process, but it’s a practical and essential tool for keeping audits on track. A well-organized PBC list ensures auditors get the documents and information they need while clients stay clear on what’s expected.

Let’s break down what a PBC list is, why it matters, and how technology is simplifying the process for everyone involved.

What is a PBC List?

At its simplest, a PBC list is a detailed request list. Auditors use it to outline all the documents and data they need from their clients. Think trial balances, internal control documentation, policy manuals, or even operational data—anything that provides the evidence necessary to meet audit objectives.

The goal? To avoid constant back-and-forth emails by making it crystal clear what’s required, when it’s due, and in what format.

What Does PBC Mean in Accounting?

In accounting, PBC is shorthand for the information-gathering stage of an audit. It’s how auditors request the evidence they need to verify financial statements, test controls, or evaluate risk. For clients, it’s essentially a to-do list that keeps the audit process organized and (ideally) on schedule.

Here’s why it matters:

• A complete, accurate PBC list minimizes delays.
• It sets clear expectations for both sides, avoiding confusion.
• It ensures auditors can meet their objectives with fewer headaches.

How to Stay Organized and Keep the Audit Moving

Managing a PBC list manually—especially for a large or complex audit—can be a juggling act. To stay on top of things:

1. Categorize requests by audit area (e.g., financials, compliance, tax).
2. Track deadlines and set realistic lead times for submissions.
3. Centralize communication in one place, like a shared platform or tracker.
4. Be proactive about following up on overdue items before they become a problem.

Even with these tips, the process can get overwhelming. That’s why many teams are turning to technology for help.

How Technology Improves PBC Management

AI-powered tools like UpLink take the guesswork (and grunt work) out of PBC management. These platforms are designed to automate and streamline the entire process, making life easier for both auditors and clients.

Here’s what they bring to the table:

• Automated list generation: Create customized 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.
• Single source of truth: All requests, responses, and updates are in one centralized location.

Related: How UpLink Transforms PBC Workflows

The Benefits of Automation and AI in PBC Processes

Still, using spreadsheets and email to manage your PBC list? It’s time to consider the benefits of automation:

• Accuracy: Fewer manual errors in tracking and communication.
• Transparency: Everyone involved knows exactly where things stand.
• Efficiency: Faster turnaround times mean smoother audits.
• Scalability: Handle larger or more complex engagements with ease.

What’s Next?

Are you curious to learn more about UpLink, DataSnipper’s AI-powered PBC portal? Check out our Introducing UpLink on-demand webinar.