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Spend busy season on judgment. Let AI handle your disclosure checklist.

dnl's AI pre-answers around 90% of your US GAAP disclosure checklist, each answer linked to its source. Your team reviews and signs off.

Read our checklist design paper

15,000

auditors use dnl

at firms in these networks worldwide

  • KPMG
  • BDO
  • RSM
  • Baker Tilly
  • Forvis Mazars
  • Moore
  • HLB
  • Nexia
  • 130+more firms

More to check, fewer people to check it

Every new standard adds questions to the disclosure checklist, while firms have fewer staff to answer them in the same few weeks of busy season.

Get through busy season with an AI-native US GAAP disclosure checklist

The same checklist, with around 90% of its questions answered by AI before your team starts.

AI that works through the checklist while your team makes the call

  • dnl's AI reads the financial statements and answers around 90% of the checklist before your team starts.

  • Each answer shows the note and page it relies on, so your reviewer can check it against the statements.

  • Preparers and reviewers sign off in the platform, and every decision is recorded, ready for engagement quality review, peer review and inspection.

Trusted by audit firms like yours

  • Moore Australia
    “The platform helps our teams automate traditionally manual disclosure checklist procedures, while maintaining transparency and auditability. We particularly like the intelligent checklist filtering, automated evidence referencing, and the quality of the AI-assisted responses.”
    Yolandie NellNational Head of Technical AuditAustralia
  • BDO Czech Republic
    “The quality of the exports is very good for the audit documentation, and the time spent is very short. Checking the financial statements and notes is very effective, and it brings us to handling the key issues with the clients, because of the topics and how dnl is structured.”
    Jana ZentrichAudit PartnerCzech Republic
  • Forvis Mazars
    “Forvis Mazars has been a development partner of dnl from the very beginning and was an early adopter of AI in the audit of reporting obligations. Since then, the tool and the performance of the AI models have continued to improve remarkably year after year. This year, we have significantly expanded our cooperation for the long term.”
    Timo HusemannPartnerGermany
  • HLB
    “By using AI-supported software, we want to raise the audit quality of our network members to a new level. AI-based automation will give our auditors additional scope for strategic decisions and thus secure a sustainable competitive advantage.”
    Malo KröningSecretary GeneralGermany
  • BDO
    “The use of new technologies guarantees an increase in audit quality. It often starts with the preparation of the often unstructured data, which first has to be made accessible for data analysis - AI can take the pressure off us here. Our experts can then focus more on the relevant areas of the audit that require expertise and experience”
    Andrea BrucknerCo-CEOGermany
  • HLB
    “With ai/checklist, we check notes quickly and easily — thanks to the roll-over feature for the following years, mostly automatically. The Notes Auditor is always being further developed and our feedback was always implemented quickly and uncomplicated.”
    Andreas PetersAuditorGermany

Which disclosure checklists can dnl automate?

  • Private companies

    US GAAP for nonpublic companies, from a single-entity business to a PE-backed group.

  • Nonprofit organizations

    Not-for-profit reporting under US GAAP (ASC 958), for foundations, associations and other nonprofits.

  • Local governments

    GASB standards for cities, counties and other local governments.

Your client data is safe with dnl

  • ISO/IEC 27001:2022Certified since 2024, with annual surveillance audits.
  • US data stays in the USUS client data is hosted in the United States.
  • AES-256 and TLS 1.2+Encrypted at rest and in transit, with strict isolation between firms.
  • SSO and MFAMicrosoft Entra ID, Okta and other SAML 2.0 or OIDC providers.

Full security details dnl information security

Talk to us before busy season

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What do firms ask first?

Can auditors rely on AI-generated answers as audit evidence?

Yes, once they have evaluated them. Under AU-C 500, as amended by SAS 142, the output of an automated tool is information the auditor assesses for relevance and reliability before using it as evidence. dnl links each answer to the page it relies on, and the preparer accepts or adjusts every one, so that evaluation is part of the work. More in Can you trust AI tools for auditors?

How should the use of AI be documented in audit workpapers?

AU-C 230 requires the file to show who performed the work and when, and who reviewed it and when. dnl records who accepted or adjusted each answer and who reviewed it, with the date, for every question on the checklist. See how dnl supports audit documentation.

Will an AI-prepared disclosure checklist hold up in peer review?

That depends on the support behind each answer, not on the tool. A peer reviewer looks for evidence for every conclusion. With dnl, every answer links to its source and every decision to a named preparer and reviewer, so the support is in the file. See how dnl creates the audit trail.

Can AI complete a disclosure checklist for a new client with no prior-year file?

With dnl, yes. ai/checklist pre-answers around 90% of questions from the current financial statements alone, so an initial audit gets the same head start as a recurring one.

Does ASU 2023-09 apply to private companies?

Yes. For entities other than public business entities it applies to annual periods beginning after December 15, 2025, so calendar 2026 financial statements are the first under it. Private companies disclose the nature of significant reconciling items and income taxes paid by federal, state and foreign jurisdiction.

Is there an AI disclosure checklist for nonprofits and local governments?

Yes. ai/checklist covers private companies and nonprofit organizations under US GAAP, and local governments under GASB standards. Outside the US, it covers UK GAAP (FRS 102), IFRS and Australian standards.

Is US client data stored in the US?

With dnl, yes: US client data is hosted in the United States. The rest of the controls are on dnl's security page.

How should AI in the audit be built and checked?

What's new on your checklist this busy season?

Each applies to 2026 financial statements, and to governments’ 2026 fiscal years.

  1. Income taxesASU 2023-09The nature of significant reconciling items, and income taxes paid by federal, state and foreign jurisdiction.
  2. Credit lossesASU 2025-05On receivables and contract assets: a private company using the new election discloses the date through which it counted later collections.
  3. GovernmentsGASB 103 and 104A reworked reporting model, from MD&A to budgetary comparisons, and capital asset disclosures by class, including lease and subscription assets.

Sources: FASB ASU 2023-09, FASB ASU 2025-05, GASB Statement 103 and GASB Statement 104.

Working under a different framework?

Most local GAAPs share much of their structure with IFRS. Talk to us about your jurisdiction, or see how ai/checklist handles disclosure checklists today.