Year-end bookkeeping documents to request from clients

1. 01

   Closing bank, credit card and processor statements

   Ask for statements covering the close date and fill gaps in the year’s previously supplied records. Include new and closed accounts if they held activity during the year.

   Format: Complete statements with opening and closing balances

   DocAsker checks: Check the account, statement date and balances. Request additional evidence if the closing date falls outside the statement.

2. 02

   Open customer invoices and supplier bills

   Ask for aged receivables and payables at the closing date, plus supporting invoices for unusual or disputed items. Confirm how the client identified bills received after the close that relate to the year.

   Format: Dated report and relevant invoice PDFs

   DocAsker checks: Confirm the report is as of the closing date and shows invoice date, balance and customer or supplier.

3. 03

   Inventory count and adjustments

   For clients who carry stock, ask for the count at the closing date or the count date and reconciliation to the close. Include write-offs or damaged inventory notes where applicable.

   Format: Dated count sheet or inventory system report

   DocAsker checks: Check the count date, locations and whether the client provided an explanation for significant adjustments.

4. 04

   Asset purchases, disposals and financing

   Ask for invoices for equipment or vehicles purchased, records of disposals and supporting financing documents. Record which entity owns each asset.

   Format: Invoice PDFs, sale records and relevant agreements

   DocAsker checks: Check purchase or disposal date, amount, asset description and ownership.

5. 05

   Loan balances and interest statements

   Ask for the statement from each lender showing the balance around year-end and interest for the reporting period. Include new borrowing and loans repaid in the year.

   Format: Lender statement or lender-issued balance confirmation

   DocAsker checks: Check the borrower, loan identifier, statement date and outstanding balance.

6. 06

   Year-end payroll summary and outstanding adjustments

   If payroll is within the engagement scope, ask for the report for the full reporting year and details of known corrections or balances your firm needs to review.

   Format: Payroll system year summary or agreed report

   DocAsker checks: Check the entity and period. Restrict access to employee-level information.

This checklist is a starting point. Requirements vary by country, authority and case, so confirm the current list before you send it.

• Monthly bookkeeping documents to request from clients
• How to request bank statements from accounting clients
• How to review client document uploads

Subject: Documents requested by [Firm name]

Hello [Client name],

Please prepare the documents listed below.

1. Closing bank, credit card and processor statements (Complete statements with opening and closing balances)
   Ask for statements covering the close date and fill gaps in the year’s previously supplied records. Include new and closed accounts if they held activity during the year.

2. Open customer invoices and supplier bills (Dated report and relevant invoice PDFs)
   Ask for aged receivables and payables at the closing date, plus supporting invoices for unusual or disputed items. Confirm how the client identified bills received after the close that relate to the year.

3. Inventory count and adjustments (Dated count sheet or inventory system report)
   For clients who carry stock, ask for the count at the closing date or the count date and reconciliation to the close. Include write-offs or damaged inventory notes where applicable.

4. Asset purchases, disposals and financing (Invoice PDFs, sale records and relevant agreements)
   Ask for invoices for equipment or vehicles purchased, records of disposals and supporting financing documents. Record which entity owns each asset.

5. Loan balances and interest statements (Lender statement or lender-issued balance confirmation)
   Ask for the statement from each lender showing the balance around year-end and interest for the reporting period. Include new borrowing and loans repaid in the year.

6. Year-end payroll summary and outstanding adjustments (Payroll system year summary or agreed report)
   If payroll is within the engagement scope, ask for the report for the full reporting year and details of known corrections or balances your firm needs to review.

Upload your documents by [Deadline] at [Client upload link].

If you cannot provide an item, reply so we can agree on what to send.

Thank you,
[Firm name]