Prepared-by-client request lists that actually work
A good PBC list is more than a spreadsheet of ask-fors. Done well, it becomes a shared checklist that keeps a job moving and cuts the back-and-forth.
The prepared-by-client list, or PBC, is one of the oldest tools in accounting, and one of the most commonly botched. In principle it is simple: a list of everything you need the client to provide before you can do the work. In practice it too often turns into a stale spreadsheet, emailed once, never updated, and abandoned the moment the client sends the first few items. The idea is sound. The execution is where it breaks.
What a good PBC list does
A well-run PBC list is not a one-way demand. It is a shared, living checklist that both sides can see and act on. Its job is to answer three questions at any moment: what is needed, what has arrived, and what is still outstanding. When the list answers those clearly, the endless status emails disappear, because nobody has to ask.
- Specific items, not categories. Ask for the March bank statement for the trading account, not simply bank statements. Precision removes the guesswork that leads to half-answers.
- A visible status for each line. The client should see which items you have accepted, which are still open and which need re-supplying, without emailing to check.
- One home for the files. Every uploaded document should attach to its line item and to the job, so nothing floats loose.
In Finye, a PBC request works exactly this way. You build the list, the client uploads against each item through the portal, and the status updates as items come in. The list becomes the single source of truth for the job's readiness rather than a document that goes out of date the moment you send it.
Reuse beats rebuilding
Most PBC lists repeat. A company tax return, an SMSF audit, a set of financials, each needs broadly the same information every year. Rebuilding the list from scratch for every client is wasted effort and an invitation to forget something. The better approach is a library of templated PBC lists by job type, which you spin up and lightly tailor per client. This makes every request more complete than the last, because improvements you make once carry forward.
Templating also protects quality when work is delegated. A junior can issue a partner-grade request list because the template already contains everything a well-run job needs. Consistency stops being a matter of who happened to prepare the request.
Close the loop cleanly
A PBC list should have a clear finish. When every item is in, the job is ready to start, and that transition should be obvious to your team so work begins without delay. Equally, when items are missing, the outstanding lines should drive the follow-up automatically rather than relying on someone to notice. Automatic reminders against open items mean the client gets nudged without you keeping a mental tally.
Good PBC discipline also supports your record-keeping obligations. The Tax Practitioners Board expects agents to keep proper records of the information a client provides, and a structured request list gives you a clean trail of what was requested, what was supplied and when. It is tidy practice and sound compliance at the same time, a point echoed in Chartered Accountants ANZ guidance on engagement documentation.
From spreadsheet to system
The shift that matters is from a static list you send and forget to a live checklist the client works through with you. When the PBC list is specific, visible, templated and self-chasing, it stops being an administrative chore and becomes the thing that keeps a job on schedule. Our guides walk through building reusable PBC templates, and you can explore the wider client workflow on our pricing page.