Financial Reporting Checklists
Checklist Information
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.