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Checklist for Components of Financial Statements Checklist for Components of Financial Statements

Checklist for Components of


For STOCK Corporations For NON-STOCK corporations, General Information Sheet
BRANCH and REGIONAL offices
Four (4) copies including Original set
Four (4) copies including Original set Four (4) copies including Original set
Cover Sheet
Original BIR / bank stamp RECEIVED on:
Cover Sheet To determine that the following entries are properly filled up:
Auditors Report Original BIR / bank stamp RECEIVED on: Corporate Name
Balance Sheet/Statement of Financial Position Auditors Report Date Registered
Income Statement Balance Sheet/Statement of Financial Position
SEC Registration No.
BOA registration number of external auditor w/ expiration date Income Statement
Fiscal Year End
Statement of Managements Responsibility (SMR) over BOA registration number of external auditor w/ expiration date
the Financial Statements signed by ALL of the ff:
Annual Meeting per By-Laws
Statement of Managements Responsibility (SMR) over
President / Chief Executive Officer the Financial Statements signed by ALL of the ff: Actual Date of Meeting
Chairman of the Board Corporate Tax Identification Number (TIN)
Treasurer /Chief Finance Officer President / Chief Executive Officer
Officer/s holding positions equivalent to the Chairman of the Board Complete Principal Office Address
aforementioned as may be authorized in the By-Laws Treasurer / Chief Finance Officer Primary Purpose
Auditors Report 1 originally signed Officer/s holding positions equivalent to the Name of Directors / Officers
Balance Sheet/Statement of Financial Position
aforementioned as may be authorized in the By-Laws Stockholders Information
Income Statement 2 Auditors Report originally signed TIN for Filipinos and Foreigners
Cash Flow Statement If not required, notarized Treasurers Certification 1 Soft copy of General Information Sheet1
Statement of Changes in Equity 3 Balance Sheet/Statement of Financial Position
Notes to Financial Statements Statement of Receipts and Disbursements2 Anti-Money Laundering Act (AMLA) page 1-A
Supplemental written statement of External Auditor on the Cash Flow Statement Page numbers must be in numerical order
number of stockholders
Statement of Fund Balance 3 ORIGINAL signature of the Corporate Secretary
Soft copy of General Form for Financial Statements (GFFS)
or Special Form for Financial Statements (SFFS)4 Notes to Financial Statements Must be NOTARIZED
1 Treasurers Certification for: (see ** below)
1 Auditors Report for paid-up capital stock of P50,000.00 or more. Non-stock corporations - with annual gross receipts of less than P100,000.00 1 Applicable to corporations required to submit the General
Treasurers Certification for: OR total assets of less than P500,000.00; Information Sheet in CD per Memorandum
: Domestic corporations with paid-up capital less than P50,000.00 Branch offices - non-stock with total assets equivalent to less than P1 Million Circular No. 6, series of 2006.
: Foreign Branch Office w/ assigned capital in the equivalent amount of less Regional Operating Headquarters with total revenues equivalent to less than P1 Million
than P2 Million Representative office with total assets of less than P1 Million;
2 NOT required if the company was not in operation during the two comparative years 2 NOT required if the company was not in operation during the two comparative years
3 NOT required if the only change in equity is the net income/loss for the period. 3 NOT required if the only change in equity is the net income/loss for the period.
4 Applicable to corporations required to submit the General Form for Financial ** (1) Statement of Financial Position/Statement of Fund Balance;
Statements (GFFS) and Special Form for Financial Statements (SFFS) in CD per (2) Income Statement or Statement of Receipts / Disbursements;
Memorandum CircularNo. 6, Series of 2006. (3) Applicable explanatory Notes.