FRS 102 and FRS 105 disclosure checklists — without paper

A more efficient way to complete disclosure checklists

• Only explain where there is an issue

  Action boxes only appear where a disclosure requirement is not met. This keeps the checklist focused and avoids unnecessary notes where everything is compliant.

• No paper-based checklists

  Replace printed checklists and manual tick marks with a clean, digital workflow that is easier to complete, review, and retain.

• Faster completion

  Move through sections with structured inputs instead of writing repetitive notes. Focus time on the disclosures that require real judgement.

• Clear audit trail

  Sign-offs, completion status, and review history are stored within the system, making the checklist easier to evidence and revisit later.

Exception-based review instead of repetitive ticklists

Traditional disclosure checklists often create unnecessary noise. Teams end up writing repetitive notes even where there is no issue, which slows preparation and adds little value for review.

WpAccPac keeps the process focused. Where a disclosure requirement is satisfied, you can complete the checklist quickly. Where something needs attention, the system prompts for action so the reviewer can focus on the areas that actually matter.

Built into your working papers file

Disclosure checklists sit alongside planning, working papers, queries, and accounts completion. Everything is organised by client and accounting period, with no need to manage separate checklist files.

For lease-related disclosure evidence, review the related lease accounting software working paper support, including right-of-use asset working papers and hire purchase agreements.

• Linked to accounts completion

  Checklists form part of the overall accounts completion process, so disclosure is reviewed as part of the wider file rather than as a separate task.

• Consistent each year

  Structure is retained across periods, helping firms maintain a more consistent process from one year-end job to the next.

How it works

• 1. Complete disclosure questions by section

  Work through the checklist in a structured format organised within the client’s accounting period.

• 2. Add explanations only where needed

  The system keeps compliant areas light-touch and draws attention to the disclosures that require explanation or follow-up.

• 3. Review as part of the wider file

  Sign-offs, review history, and completion status are visible in the same structured working paper file as the rest of the job.

Why firms move away from paper disclosure checklists

Paper checklists and manual ticklists can slow down review, create repetitive note-writing, and make it harder to see which disclosure areas actually need attention. They also add unnecessary admin when teams are trying to complete and review multiple jobs consistently.

Structured disclosure checklist software keeps the process focused, easier to review, and easier to evidence across the team.

Disclosure checklists sit within the wider accounts completion process.See how working papers are structured →

WpAccPac does not replace your existing accounts production software or spreadsheets. It structures the working paper file and helps firms complete key areas such as disclosure more consistently and efficiently.

Frequently asked questions