Accountant Town

In Accounting, the term PBC is an acronym for “Prepared By Client” and is typically used in auditing. Auditors will mark items received by the client with this in order to clarify what was and what was not prepared independently, as the independence of information is a highly important characteristic of audit work.

The term PBC is also used in preparing a “PBC List” which is a list given to the client at the start of an audit engagement showing initial information needed by the auditors to perform the audit.