EY Disclosure Checklist
EY Disclosure Checklist
General Items
- Conduct a final review of all disclosures for accuracy
- Ensure all disclosures are consistent with the financial statements
- Review all legal and contractual obligations for disclosure
Financial Statements
- Ensure all financial statements are prepared in accordance with applicable accounting standards
- Verify that the balance sheet reflects true financial position
- Confirm that income statement includes all revenue and expenses accurately
- Check cash flow statement for completeness and accuracy
- Review notes to the financial statements for necessary disclosures
Regulatory Compliance
- Confirm compliance with local regulatory requirements
- Ensure compliance with international financial reporting standards (IFRS) if applicable
- Verify that all tax disclosures are complete and accurate
- Check for compliance with industry-specific regulations
Internal Controls
- Evaluate effectiveness of internal controls over financial reporting
- Document any identified weaknesses in internal controls
- Ensure that risk assessments are conducted regularly
Management Discussions and Analysis
- Review management’s discussion and analysis for clarity and completeness
- Verify that forward-looking information is properly disclosed
- Check for any significant changes in operations or financial conditions
Subsequent Events
- Identify and disclose any significant events occurring after the reporting period
- Ensure that subsequent events are assessed for financial impact
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