Completing the Disclosure Checklists

A block has been provided for each major disclosure caption. If the major caption is not applicable to your client, simply insert a check mark in the block by left-clicking it. Then it will not be necessary to check N/A for each question under the major caption. Otherwise, respond to each question with a check mark in the appropriate column by
right
-clicking the column: (a) Yes - disclosure made; (b) No - item present but no disclosure made (Any item checked "No" should be explained in a separate memorandum.); or (c) N/A - either the item is not present or it is immaterial to the financial statements. Use the “Comment Reference” column to enter references to explanations included on the Comments worksheet. To assist reviewers, topic titles of completed sections appear in blue.