Attention:

President/Chairman

Thru:
Accountant

Gentlemen,

This is in connection with our engagement to audit financial statements of _______________________ as at and
for the year ended December 31, 2019. We listed below the initial documents and schedules that we need from
the Company, as follows:

Type of
Seq # Document Type request
1 Articles of Incorporation (including amendments), if any Copy
2 Corporate By-Laws (including amendments), if any Copy
3 Lease Contracts (Company as a Lessee and Company as a Lessor), if any Copy
4 Certification from Local and International Standards, if any. Copy
5 Certificate of Registration (BIR) Copy
6 Prior year Audited Financial Statements, including Income Tax Return Copy
7 Board Resolution(s) issued for the period covering December 31, 2018 Copy
Duly signed Trial Balance as at and for the year ended December 31, 2018 (Deadline
8 of submission on or before February 22, 2019). Copy
9 Official Receipts and Sales Invoices. Access
10 Check vouchers and supporting documents. Access
11 Journal voucher and supporting documents. Access
Bank reconciliation of cash in bank accounts and Bank Statements/ Passbooks as of
12 December 31, 2018. Copy
13 Bank confirmation for the period ending December 31, 2018. Copy
14 Petty Cash Certification for the period ending December 31, 2018. Copy
Detailed schedule and aging report of Trade and other receivables accounts as of
15 December 31, 2018. Copy
16 Confirmation of Accounts Receivables as of December 31, 2018.  
17 Detailed schedule of advances as of December 31, 2018. Copy
18 Detailed schedule of prepayments and other current assets as of December 31, 2018. Copy
Detailed schedule and supporting documents of fixed asset additions and disposals for
19 the year ended December 31, 2018, if any. Copy
20 Updated lapsing schedule as at December 31, 2018. Copy
21 Schedule and aging report of trade payables as of December 31, 2018. Copy
Detailed schedule of accrued expense payable and other payables as at December 31,
22 2018. Copy
Source documents (payment forms) of various unpaid statutory deductions such as
SSS, Philhealth, Pag-Ibig, withholding taxes for the month of December 2018 which
23 were filed and paid to the government agencies in January 2018. Copy
Schedule and supporting documents of Other Non-current Liabilities as of December
24 31, 2018. Copy
Detailed aging schedule and supporting documents of Related Party Transactions as
25 of December 31, 2018. Copy

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 26 Confirmation of Related Party Transactions as of December 31, 2018. Copy
27 Latest General Information Sheet (GIS) submitted to SEC. Copy
Certification of Capital Structure issued by Company’s Corporate Secretary as of
28 December 31, 2018. Copy
29 Detailed schedule of Revenue for the year 2018. Copy
30 Detailed schedule of Cost of Sales & Services for the year 2018. Copy
31 Detailed schedule of Operating expenses for the year 2018. Copy
32 Detailed schedule of other income and expenses for the year 2018. Copy
33 Detailed schedule of taxes and licenses for the year 2018. Copy
34 Schedule of key management personnel compensation. Copy
Letter of Notice / Assessment from Bureau of Internal Revenue received in 2018, if
35 any. Copy
36 Copy of the following Returns filed with the BIR:  
Monthly VAT Returns (BIR Form No. 2550M) and Quarterly VAT Return (BIR
Form No. 2550Q – 1st to 4th Quarter) including VAT relief for the period covering Copy
37 December 31, 2018, if applicable.
Monthly and Quarterly Information return of creditable income taxes withheld
(expanded) BIR Form No. 0619 – E (formerly 1601 – E) and 1601 – EQ for the period Copy
covering December 31, 2018.
Annual Information return of creditable income taxes withheld (expanded) BIR Form
Copy
No. 1604E.
Summary Alphalist of payees subjected to expanded withholding Taxes for the year
Copy
2018.
Monthly Information return on income taxes withheld on compensation (BIR Form
Copy
No. 1601C) for the period covering December 31, 2018.
Annual Information return of income taxes withheld on compensation and final
withholding taxes (BIR Form No. 1601CF) for the period covering December 31, Copy
2018.
Alphalist of employees filed with BIR for the period covering December 31, 2018. Copy
Quarterly income tax return ( BIR Form No. 1702 Q) for the period covering
Copy
December 31, 2018.
Creditable Withholding Taxes Forms (BIR Form No. 2307) and Summary Alphalist
Copy
of Withholding Taxes (SAWT) for the period covering December 31, 2018.

We appreciate your immediate compliance of the above requirements.

Thank you.

Sincerely yours,

`Engagement Manager

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