What Is a Disclosure Checklist?

For a public company, the requirements come from Regulation S-X (the form and content of the financial statements), Regulation S-K (the non-financial disclosures), and the specific ASC topics the company's transactions touch. For a private company, the checklist derives from GAAP presentation and disclosure requirements alone — there is no Reg S-X or S-K layer.

Firms often maintain their own branded versions (a “Deloitte checklist,” a “BDO checklist”). The underlying requirements are the same; the value is in having a documented, repeatable process for confirming completeness rather than relying on institutional memory. In practice, most checklist items do not apply — and being able to show that each one was considered is most of the work.

Frequently asked questions

References: SEC Regulation S-X; SEC Regulation S-K; FASB ASC presentation and disclosure requirements. This page is general information, not accounting advice for a specific entity.

Written and maintained by the Gaapio team of CPAs. Last reviewed August 2026.