This sample questionnaire can be used to ensure that all necessary quarterly financial reporting disclosures are addressed, and any changes to these disclosures are explained by management.
Example questions include: Any changes in the selection of accounting policies? Any changes in the application of accounting policies? Any changes in estimates? Any correction of errors? Any prior period adjustments or reclassifications? Any loss of a significant customer (please list names and estimated lost revenue)? Any new customer sales contracts during the quarter (please list names and estimated revenue)? Any one-time, nonrecurring or unusual transactions?