Short answer. One request list, sent before fieldwork, in roughly this order: bank and investment statements for the year plus the first month after; the general ledger and trial balance; contribution records by donor and by fund; payroll reports and the W-2 and 1099 filings; debt agreements, leases, and any covenant letters; board and finance committee minutes; the organizing documents and bylaws; the prior year statements; and the detail behind designated funds, fixed assets, and any restricted gifts. Most churches gather everything in a week or two. The list is shorter for a review and shorter still for a compilation, which needs a closed trial balance and the prior year statements.
Bank, investment, and loan statements. Every account, every month of the year, plus January of the following year for cutoff. For an audit the CPA also confirms balances directly with the bank, so a signed authorization letter is on the list too. What it is for: cash is the starting point of every church audit, and the platform Credex Assurance uses ties every schedule back to these statements.
General ledger and trial balance. An export from your accounting software (QuickBooks, Aplos, Realm, Planning Center, Shelby, or whatever you use), not a PDF. What it is for: the statements are built from it, and the audit tests it.
Contribution records. Total giving by donor for the year, giving by fund (general, building, missions, benevolence, and any other designated purpose), and the year end contribution statements you sent donors. What it is for: contributions are the largest number on the statements, designated gifts carry donor restrictions that must be tracked, and the statements to donors are the church's own record of what was received.
Payroll. Quarterly 941s, the W-2s and W-3, 1099s for contractors, the housing allowance resolutions for ministers, and a list of staff with pay rates. What it is for: payroll is usually the largest expense, ministers' housing allowances have to be designated in advance by the board, and the filings must agree to the ledger.
Debt, leases, and covenants. Loan agreements, amortization schedules, the lender's year end statement, any lease for property or equipment, and the paragraph of the loan agreement that states what financial statements the lender requires. What it is for: the audit confirms the balances and reads the covenants; the CPA also uses the covenant to confirm the level of service you need.
Minutes. Board, elder, session, vestry, or council minutes for the year and through the date of the report, plus finance committee minutes. What it is for: minutes record approvals of budgets, borrowing, compensation, housing allowances, and designated fund decisions, and they are where the auditor learns about commitments and disputes.
Organizing documents. Articles of incorporation, bylaws, the IRS determination letter if you have one (churches are not required to file for it), and any denominational affiliation documents. What it is for: the first year permanent file, and the notes to the statements.
Prior year statements. Last year's audited, reviewed, or compiled statements if any exist, or the internal year end reports if none do. What it is for: opening balances.
Designated and restricted funds. A roll forward for each fund: beginning balance, gifts received, amounts spent, ending balance. If it lives in a spreadsheet, send the spreadsheet. What it is for: this is the item most likely to hold up a church audit. Donor restricted gifts must be reported separately from unrestricted funds under ASC 958, and the balances have to reconcile.
Fixed assets. A list of property, buildings, vehicles, and equipment with cost and date acquired, plus anything bought or sold during the year, and the insurance schedule. What it is for: the balance sheet, depreciation, and the notes.
Other items the CPA may ask for. Investment statements and any endowment agreements; pledge records for a capital campaign; grant agreements; insurance policies; the list of related parties (staff, board members, and their businesses that the church pays); and any correspondence with the IRS or a state agency.
Assign one contact. The request list goes to that person and, if you like, directly to your bookkeeper, and questions come back in batches. Export, do not print: ledgers and giving reports as spreadsheets, statements as PDFs from the bank's website. Reconcile the designated funds before the books close, not after fieldwork starts. And send the covenant, the denominational requirement, or the grant language with the first batch, so the engagement letter names the rule the statements are meant to satisfy.
We send one list, we track status so you do not have to, and we hold questions until we have a batch. Fieldwork is remote, from exports and statements, and the fee is fixed before we start. Schedule a call.
AICPA AR-C sections 80 and 90 and AU-C section 200, aicpa-cima.com. FASB ASC 958, Not-for-Profit Entities, fasb.org. IRS Publication 517 (ministers' housing allowance), irs.gov. Credex Assurance engagement experience, 2025 and 2026.