The items listed below are generally requested during the planning phase of an examination. The list is not all-inclusive. The specific items requested will depend upon the facts and circumstances of each examination.
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Corporate Minutes
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Stockholders
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Board of Directors
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Executive Committee
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List of Audit Reports (Internal/Outsource)
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Access to Machine Sensible Records
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Tax Workpaper Files
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Chart of Accounts for All Entities
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Audit Reports
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Summary of corporation structure
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Annual Statements
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Copies of Related Tax Returns
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Detailed M-3 Workpapers
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Year-end trial balances for parents and subsidiaries
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Reports filed with SEC, FTC, etc.
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Tax Adjusting Journal Entries
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Subsidiary Ledgers i.e. receivables, payables, and depreciation
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Copies of Private Letter Rulings, Application for Changes in Accounting Methods etc. requested or filed with IRS, if applicable
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Copies of any and all registration statements filed with the SEC regarding stock offerings or splits and debenture offerings, if applicable