The U.S. GAAP
Checklist (the "application") is intended to
assist entities in evaluating their compliance with U.S. GAAP. It allows users
who are Deloitte Accounting Research Tool (“DART”) subscribers to view the
accounting and disclosure guidance contained in the FASB Accounting Standards
Codification (the “Codification”). Deloitte engagement teams can provide
entities with access to the U.S. GAAP Checklist by initiating a checklist within
the application and adding the entity as a user. The application will create a
separate checklist for the entity.
Entities that use the U.S. GAAP Checklist need to be subscribers
to DART to view the Codification within the application. Users that do not have
a subscription to DART do not have the license to the FASB's Codification
through Deloitte and, therefore, will not be able to view the Codification
within the application. These users will be able to view only the questions
within the U.S. GAAP Checklist.
See the Quick Reference Guide for guidance on the U.S. GAAP
Checklist offered through the Disclosure Analytics suite.
If you are using the legacy U.S. GAAP Checklist Tool, see the
Client User Guide
(December 2011) for additional guidance. Note that starting
June 1, 2020, you will no longer be able to create new quarterly or year-end
checklists or rollforward existing checklists using this legacy tool, which will
be retired after year-end.
Before using the U.S. GAAP Checklist, audit clients of Deloitte
& Touche LLP should obtain audit committee preapproval in accordance with
the audit committee’s established preapproval policies and procedures.
To access the U.S. GAAP Checklist, please contact your
engagement team. If you are not an audit client of Deloitte & Touche LLP and
would like access to the U.S. GAAP Checklist Tool, please contact US National
GAAP Checklist at (800) 877-0145 or gaapchecklist@deloitte.com.