PBC Lists: How Modern Accounting Firms Run "Provided by Client" Workflows

A PBC list (Provided by Client) is a structured checklist of every document and piece of information an accounting firm needs from a client to complete an engagement. Modern firms have moved PBC lists from static spreadsheets and email attachments to interactive digital checklists that clients fill out directly, with automatic tracking and reminders. This shift eliminates the manual chase and cuts document collection time by 50% or more.

What Is a PBC List

A PBC list is the bridge between what your firm needs and what the client has. It itemises every document, record, and data point required to complete a specific engagement. Without a PBC list, the document collection process devolves into a series of ad-hoc emails: "Can you also send me your bank statements?", "I forgot to mention, I need the mortgage interest certificate too."

A well-built PBC list prevents this by putting every requirement in one place, upfront, at the start of the engagement. The client knows exactly what they need to provide. The firm knows exactly what is still missing.

The Traditional PBC Workflow (and Why It Fails)

The traditional PBC workflow at most small and mid-sized firms looks like this:

1. Accountant creates a PBC list in Excel or Word.
2. Accountant emails the list to the client as an attachment.
3. Client opens the attachment, reads it (maybe), and starts gathering documents.
4. Client emails some documents back. Some are attached to the reply. Some arrive in separate emails. Some come via WhatsApp from the client's spouse.
5. Accountant manually tracks what has been received. They update their spreadsheet, rename files, and move them to the right folder.
6. Accountant sends a follow-up email asking for missing items. Client forgets. Accountant sends another.
7. Repeat steps 4 through 6 for several weeks.

This workflow wastes time at every step. The accountant spends more time chasing documents and filing them than actually doing the accounting work. The client is overwhelmed by a static list and has no clear way to show progress.

The Modern PBC Workflow

Modern firms replace the spreadsheet and email chain with a digital PBC tool. The workflow becomes:

1. Create a PBC template once for each engagement type (audit, individual tax, company accounts, VAT registration).
2. Customise for the client by adding or removing items based on their specific situation.
3. Send one link. The client opens it on any device, sees the full checklist, and uploads documents against each item.
4. Automatic reminders go out on a schedule you set. Clients who have not completed the list get gentle nudges without any effort from you.
5. Files arrive organised. Every document is automatically named and placed in the correct folder in your cloud storage.
6. Review and approve. If a document is wrong (blurry, expired, or the wrong form), reject it with a note. The client gets a re-upload link automatically.

The total time the accountant spends on document collection drops from hours per client to minutes. The client experience improves because they have a clear, interactive list instead of a static PDF.

PBC List Template for Common Engagements

Here are starter PBC lists for the three most common engagement types. Use these as templates and customise for each client.

Individual Tax Return PBC List

For the complete individual checklist with more detail, see our 2026 tax document checklist.

Company Accounts PBC List

Audit PBC List (Additional Items)

Spreadsheet PBC vs. Digital PBC Tool

How FileCollect Handles PBC Workflows

FileCollect turns your PBC list into an interactive checklist that clients fill out directly. You build a template once for each engagement type, then reuse it for every client. The client opens a link, sees each item, and uploads files one by one. Text questions (like "What is your company registration number?") can be mixed in alongside file upload items.

Every uploaded file is delivered directly to your Google Drive, named and organised into a client folder. Automatic reminders go out until the checklist is complete. If a document needs to be re-submitted, you reject it with a note and the client receives a re-upload link. No email back-and-forth.

FileCollect Pro costs 19.99 EUR/month with unlimited active requests. The Team plan at 49 EUR/month adds 3 seats so every team member can see all client files in a shared Drive. There is a permanent free plan for testing the workflow.

For a broader overview of how this fits into your practice, read our guide on how to stop chasing clients for documents. To understand the security model, visit our security page.

PBC List Best Practices

• Be specific. "Bank statements (January through December 2025, all accounts)" is far better than "bank statements." Specificity reduces follow-up questions.
• Mark required vs. optional. Not every item applies to every client. Mark items clearly so clients do not waste time hunting for documents they do not have.
• Include descriptions. Many clients do not know what a "P11D" or "trial balance" is. Add a one-sentence description or example for each item.
• Set a deadline. A PBC list without a due date is a PBC list that never gets completed. Set a specific date and let automatic reminders enforce it.
• Send early. Send the PBC list as soon as the engagement starts. The more lead time the client has, the less chasing you need to do.
• Standardise templates. Build one template per engagement type and reuse it. This saves setup time and ensures consistency across your practice.