Examples of Client Assistance Procedures:	Assistance Desired?
Assistance Related to Assets
Assist with cash reconciliations
Assist with summarization of inventory
Assist with update of prepaid asset schedules
Assist with the development or assessment of allowances for losses, such as an allowance for doubtful accounts.
Assist with the accumulation or costing of inventory.
Assist with the determination of costs and earnings in excess of earnings for construction projects.
Assist with the calculation of work-in-process inventory.
Assist with the determination of the fair market value (or change in fair market value) of investments.
Update fixed asset schedules.
Update fixed depreciation schedules.
Assist with calculations for evaluating the impairment of long-lived assets.
Assist with the determination of capitalized interest.
Assist in determining the cash surrender value of life insurance policies.
Assist with consolidation of subsidiaries or preparing consolidating entries.
Assist with accounting for intangible assets.
Assistance Related to Liabilities
Assist with determining year-end accounts payable.
Assist with estimating accrued liabilities.
Update the calculation for accrued compensated absences.
Assist with amortization schedules for long-term debt or other obligations
Assist with determination of capital lease obligations
Assist with determination of annual commitments under operating leases
Assist with estimation of income tax provision or deferred tax balances.
Assist with estimating accruals for pension or profit sharing plans
Assistance Related to Revenue and Expense
Assist with the assessment of sales returns or allowances
Assist with the development of cost allocations or allocation methods.
Assist with identification of contributed goods and services
Assistance Related to Year-end Closing
Assist with preparation of year-end closing entries.
Assist with preparation of a year-end trial balance.
Assistance Related to Financial Statements
Prepare the financial statements, including the related notes.
Assistance with accumulating information needed for footnote disclosure.
Preparation of supplementary information
Assistance Related to Compliance and Regulation
Preparation of tax returns
Preparation of compliance reports or other regulatory filings
Assist with preparation of Schedule of Expenditures of Federal Awards
Other Assistance Procedures
Preparation of confirmation requests
Assistance with gathering documents needed for the audit
Follow up on differences noted in confirmations.
Consultation on implementation or application of accounting pronouncements.
Consultation related to assessing alternative accounting methods.
Performance of procedures that extend beyond what is normally performed in the audit, such as additional agreed-upon procedures.
Preparation of tax returns
Preparation of compliance reports or other regulatory filings