Audit support
PBC list management
PBC list management from Finbryn turns your Australian auditor's or ACNC reviewer's request list into owned tasks with due dates. Our team gathers the documents, tracks what has been delivered, and answers follow-up questions during fieldwork so your finance team is not chasing the list alone.
Auditor request list
Illustrative client · August 2026
AUD
- Trial balance and general ledger exportDone
- Bank confirmations and statementsDone
- Receivables and payables listingsDone
- Fixed asset register with additionsIn progress
- Accruals and prepayments supportNext
Illustrative. An example of the document, not a client's figures.
The list that eats a close
A provided-by-client list can run to forty or fifty items: bank confirmations, lease schedules, board minutes, superannuation payment records, grant deeds. A small finance team already running month-end has little room left to chase each one down before the reviewer's date.
Working the list, not just reading it
We break the auditor's or ACNC reviewer's list into owned tasks against its due date, then pull each item from the system, portal or file that actually holds it. Compulsory super (SG) records and Single Touch Payroll data often sit behind a separate payroll platform; we retrieve those directly rather than asking your team to export them mid-close.
During fieldwork
Follow-up requests arrive fast once fieldwork starts. We route factual and documentation requests straight through, and send anything touching management judgement, such as a going-concern note, back to you before a response leaves.
After the engagement
The completed request package is archived, so a repeat engagement or next year's ACNC statement starts from a shorter list rather than a blank one. Items that were hard to locate this round get flagged for next time.
Groups with more than one entity
A group with a holding company and one or more subsidiaries often gets a separate PBC list for each entity, plus a consolidation-level list covering intercompany eliminations. We track each list on its own timeline rather than merging them into a single tracker, since a document that satisfies one entity's request rarely satisfies another's without its own sign-off.
This pairs closely with audit-ready books: the schedules built there already answer a large share of a typical request list before it even arrives.
Questions
Frequently asked questions: PBC list management
Does the request list come from an audit firm or from the ACNC?
Either. We work an ASIC-registered auditor's fieldwork list the same way we work an ACNC reviewer's or funder's document request.
What happens if an item on the list genuinely does not apply to us?
We flag it back to the reviewer rather than guessing, since only they can confirm whether a request applies to your specific engagement.
Can you pull superannuation and STP records directly from our payroll platform?
Yes, where access is granted. We retrieve the Single Touch Payroll and compulsory super (SG) records the list asks for rather than routing that through your team.
Do you track requests separately for a multi-entity group?
Yes. Each entity's request list is tracked on its own, so items from a subsidiary and the parent are never mixed together.
What if an item on the PBC list is genuinely not available?
We flag it back to you and the auditor together rather than leaving a silent gap, so an alternative form of evidence, or a documented explanation, can be agreed before fieldwork stalls on it.
Who decides what goes on the PBC list?
The audit firm sets the list. We work through it, gather what is needed and flag anything that genuinely does not apply to your business.
Can you respond directly to auditor follow-up questions?
We handle documentation and factual detail; questions that call for management judgment go back to you before a response goes out.
How is pBC list management priced?
Pricing for pBC list management depends on your transaction volume, the software you use, and how much cleanup is needed before ongoing work starts. Current ranges are published on the pricing page, and your exact fee is confirmed in writing before anything begins.
What software works with pBC list management?
PBC list management runs inside QuickBooks Online or Xero, whichever you already use. If you are not yet set up in either, we can configure a file in your name so you keep ownership of it once the engagement is under way.
Related services
- Audit supportAudit-ready booksMonthly and year-end books maintained with the support and schedules an external auditor expects to see on day one, so fieldwork starts without a scramble to reconstruct records.
- Audit supportWorking paper preparationSupporting schedules and reconciliations built the way an auditor expects to see them, cross-referenced to the trial balance, so review comments come back with fewer open questions.
Industries
Next step
Talk to the team that would run your books
A short call covers your setup, your software and what a first month would look like. You get a written scope and price after it.