PwC’s Disclosure Checklist is an online tool that provides an interactive andfilterablechecklist of disclosure requirements that enhances the efficiency of financial reporting. Each checklist incorporates applicable provisions of accounting and reporting pronouncements promulgated by the FASB, GASB, SEC, AICPA,  IASB® and other regulatory bodies, and provides the user with references and links to the underlying guidance available in Viewpoint (access to Viewpoint is subject to a separate agreement and subscription).

The Disclosure Checklist Offering includes

• • For-profit entities (annual and quarterly)
  • Not-for-profit entities 
  • Employee benefit plans 
  • State and local government entities 
  • Insurance companies - statutory
  • Foreign private issuers
  • RIC Registration Statements - Forms N-1A, N-1, N-2, N-3, N-4, N-5, N-6, or N-14
  • Form S-1
  • Yellow book/A-133 Supplement
  • IFRS® entities