---
id: pbc-checklist
title: Auditor PBC (Prepared by Client) Revenue Checklist
sidebar_label: Auditor PBC Checklist
description: Comprehensive Prepared-by-Client (PBC) document and tie-out checklist for passing first-time Big 4 and regional CPA audits under ASC 606.
keywords:
  - Auditor PBC revenue checklist
  - ASC 606 audit defense pack
  - Prepared by client revenue schedule
author: GAAPx Audit & Assurance Practice
last_updated: 2026-10-02
---

# Auditor PBC (Prepared by Client) Revenue Checklist

> **Quick Summary:** The Prepared-by-Client (PBC) list is the formal request list issued by external audit teams (PwC, EY, Deloitte, KPMG, or regional CPAs) before interim and year-end testing. This guide provides the complete inventory of revenue schedules and tie-outs GAAPx generates to satisfy audit requests.

---

## The 5 Core Revenue PBC Deliverables

| Item # | Audit Request Name | What GAAPx Delivers | Format |
| :--- | :--- | :--- | :--- |
| **PBC-REV-01** | **ASC 606 Revenue Waterfall Schedule** | Monthly amortization matrix by customer and POB, tying out to General Ledger revenue | Excel (`.xlsx`) |
| **PBC-REV-02** | **Deferred Revenue Rollforward** | Opening Balance + Billings - Recognized Revenue = Ending Balance with aging schedule | Excel / CSV |
| **PBC-REV-03** | **Contract Sampling Documentation** | Signed MSAs, order forms, and automated POB allocation sheets for selected sample items | PDF Package |
| **PBC-REV-04** | **Standalone Selling Price (SSP) Study** | Historical pricing analysis justifying relative SSP discount allocations | PDF / Model |
| **PBC-REV-05** | **ASC 606 Note 6 Footnote Disclosures** | Disaggregated revenue by product/geography and Remaining Performance Obligations (RPO) | Markdown / Word |