• A1 Finalisation checklist • A2 Points forwards • A3 Submission receipts • A27 Review points • A28 Notes to the manager and queries for client • A100 Client correspondence • DISCLOSURE CHECKLISTS • B1 Planning checklist • B2 Planning notes • B10 Records available • C1 Taxes • C2 - Corporation tax checklist • C3 - Corporation tax losses • D1 DLA - Balance sheet reconciliation • D2 Directors' emoluments • E1 Fixed Asset Register • G1 Stock/WIP - Balance sheet reconciliation • H1 Debtors/Prepayments - Balance sheet reconciliation • H2 Accrued income - Balance sheet reconciliation • I1 Bank - Balance sheet reconciliation • J1 Creditors/Accruals - Balance sheet reconciliation • J2 Deferred income - Balance sheet reconciliation • J3 Hire Purchase - Balance sheet reconciliation • J4 Loans - Balance sheet reconciliation • K1 Commitments - FRS 102 only • L1 Share capital and retained earnings - Balance sheet reconciliation • M Wages and salaries in general • M1 Payroll