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 firstname.lastname@example.org.