Map where records are kept
Make a short inventory of the accounting system, contribution platform, bank accounts, payroll provider, and any separate records kept by ministries.
The aim is to understand where information lives and who maintains it. You are not being asked to gather or transmit confidential records for an initial inquiry.
Identify the people behind the records
Note the person responsible for each area and how a coordinating contact can reach them. Some records may be held by employees, others by volunteers or an outside bookkeeper.
If responsibilities have recently changed, make that visible. An unanswered handoff question is easier to address when everyone knows it exists.
Separate completed work from open items
Ask which accounts have been reconciled, which periods have been closed, and which entries or explanations are still outstanding. Avoid assuming that a report printed from the system means the period is complete.
Summarize the current status without trying to decide whether the records meet a prospective firm’s needs. That assessment belongs in the engagement discussion.
Note information that may need explanation
Examples to discuss can include designated or restricted gifts, building projects, separate ministry accounts, or changes in recordkeeping. A concise overview helps the prospective firm know what questions to ask.
This is a planning prompt, not a complete audit checklist or an instruction on how to account for a transaction.
Keep sensitive information out of the inquiry
Donor information, giving histories, payroll records, bank details, and personnel records need an appropriate secure process. Do not upload or paste them into an initial website message.
Start with your organization’s name, the reporting request, your timing, and a contact person. The prospective firm can explain how further information should be provided if the discussion moves forward.
Take this into your next conversation
Know where information lives, who maintains it, and what is still unresolved. That is a useful first step.
General educational information only. The prospective CPA firm would determine engagement-specific requirements. Do not submit confidential records through the inquiry form.