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> Permanent file for audit
Permanent file for audit
Company Information
Current business structure and ownership details
Articles of incorporation and by-laws
Business registration documents
Tax identification number (TIN) and related certificates
Financial Statements
Last three years of audited financial statements
Latest interim financial statements
Detailed trial balances for the last fiscal year
Notes to financial statements
Internal Controls
Documentation of internal control policies and procedures
Reports of internal audits and assessments
Risk management policies
Evidence of compliance with regulatory requirements
Legal Documents
Copies of significant contracts and agreements
Litigation history and current status
Intellectual property registrations (patents, trademarks)
Insurance policies and coverage details
Tax Records
Copies of filed tax returns for the last three years
Correspondence with tax authorities
Documentation of tax liabilities and payments
Any tax credits or deductions claimed
Governance
Board of directors’ meeting minutes
Shareholder meeting minutes
Governance policies and procedures
Code of ethics and conduct
Miscellaneous
Organizational chart
Key personnel resumes and bios
Industry analysis and market research
Relevant correspondence and memos
Review and Updates
Schedule for regular review of the permanent file
Checklist for updating documents as needed
Assignment of responsibility for maintaining the file
Accessibility
Location of the permanent file (physical/digital)
Access controls and confidentiality measures
Backup procedures for digital files
This checklist serves as a guideline to ensure that all necessary documents are organized and available for audit purposes.
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