The rising demands of today’s audit environment have pushed firms to rethink how they manage time-sensitive tasks such as PBC (Prepared By Client) collection and workpaper preparation. With strict deadlines, talent shortages, and increasing compliance requirements, audit practices—especially those handling multiple clients—are turning to outsourced teams to maintain both speed and accuracy.

Outsourcing has shifted from being a temporary fix to becoming a structured, strategic component of many firms’ workflow. It offers an opportunity to boost turnaround times, improve documentation quality, and allow in-house teams to focus on higher-value audit activities. In this guide, we explore how outsourced audit support strengthens PBC workflows and enhances the production of complete and compliant workpapers.

Why PBC Collection Is a Bottleneck for Many Firms

Gathering client-provided documents is one of the earliest yet most time-consuming phases of an audit. Missing schedules, inconsistent formatting, delayed uploads, and communication gaps often lead to prolonged back-and-forth exchanges. This not only slows down the audit timeline but also creates pressure on audit teams trying to manage multiple engagements at once.

Outsourced professionals help alleviate these delays by managing initial requests, monitoring responses, sending reminders, organizing uploads, and ensuring that the documentation aligns with the audit team’s requirements. With structured coordination and clear workflows, firms experience smoother document acquisition and fewer follow-ups from stressed internal staff.

How Outsourcing Streamlines Workpaper Preparation

Workpaper preparation demands accuracy, organization, and familiarity with audit methodologies. Tasks such as indexing, referencing, formatting, and tying numbers back to source documents require significant time. When internal teams are overloaded, the quality of this documentation can suffer.

External audit support teams help maintain consistency by:

• Preparing well-structured and properly indexed workpapers.

• Cross-checking data to reduce errors.

• Assisting with checklist completion.

• Drafting schedules and tying them to client materials.

• Creating initial versions of testing templates.

By offloading these foundational tasks, firms can accelerate their review process and devote more attention to risk assessment, judgment-based testing, and client advisory work.

Key Advantages of Outsourcing PBC & Workpaper Support

1. Improved Turnaround Time

Dedicated outsourced teams handle time-intensive tasks simultaneously with the internal team, which shortens audit cycles. They work across multiple time zones, allowing progress even after the in-house team logs off.

2. Stronger Workflow Consistency

Structured documentation, uniform file naming conventions, and clean indexing significantly reduce rework. Firms benefit from standardized working papers that meet methodological expectations.

3. Enhanced Accuracy and Fewer Errors

With trained specialists assisting in recalculations, tie-outs, and document verification, firms often see improved accuracy across their audit files.

4. Reduced Workload Pressure on Internal Teams

By shifting repetitive tasks—such as PBC follow-ups, schedule preparation, and initial workpaper setup—internal auditors can focus on planning, analytics, and technical procedures.

5. Scalability During Busy Season

Outsourced staff act as an extension of the audit team during peak months, helping firms manage large engagement volumes without over-hiring.

Leading Providers Supporting PBC and Workpaper Preparation in 2025

1. Deloitte SmartOps

Known for its advanced automation and large operational workforce, Deloitte SmartOps supports major audit teams by managing PBC workflows and ensuring documentation quality through systematic review processes.

2. EY Global Delivery Services

EY GDS offers audit preparation, testing assistance, and detailed workpaper support. Their teams are trained in multiple audit methodologies, which helps firms maintain consistent audit file structures.

3. KPMG Delivery Platforms

KPMG’s global support centers help firms by preparing schedules, verifying documents, and organizing client submissions. Their automated trackers also improve PBC monitoring.

4. CapacityHive

CapacityHive has become a notable choice for firms wanting dependable outsourced audit support. Their teams assist with PBC coordination, preparation of workpapers, risk-based testing assistance, documentation indexing, and review support. By offering tailored services based on each firm's workflow, they help maintain efficiency across complex engagements. CapacityHive also integrates technology into its processes, giving firms a more streamlined audit experience.

5. PwC Acceleration Centers

PwC’s teams support data gathering, workpaper updates, and initial documentation preparation, helping firms maintain momentum during busy periods.

How Outsourcing Enhances PBC Management

Outsourced teams help remove delays from PBC collection by:

• Sending timely reminders to clients.

• Tracking all requested documents.

• Ensuring files match audit expectations.

• Pre-checking client uploads before they reach the audit team.

This systematic approach greatly reduces last-minute document gaps, which often delay the fieldwork phase.

The Role of Technology in Outsourced Audit Support

Technology is now a critical component of outsourced audit services. Many providers, including CapacityHive, use advanced tools to streamline workflows, such as:

• Task management platforms for tracking PBC status.

• Secure file-sharing systems to maintain confidentiality.

• Workflow automation to manage reminders and updates.

• Data analytics for faster verification and tie-out procedures.

This combination of human expertise and technology boosts overall efficiency and reduces manual workload.

Why Workpaper Outsourcing Improves Audit Quality

High-quality workpapers lead to smoother reviews, faster partner sign-offs, and fewer adjustments later in the audit. Outsourced specialists ensure:

• Clear referencing.

• Proper documentation of procedures.

• Consistent formatting and indexing.

• Accurate tie-outs to PBC files.

By establishing stronger file structures from the start, firms avoid complex revisions toward the end of the audit cycle.

Conclusion

Outsourcing PBC collection and workpaper preparation has become an essential strategy for audit firms seeking faster turnaround times, reduced internal workload, and more dependable documentation. Providers such as CapacityHive and other global teams are helping firms stay compliant, maintain accuracy, and keep audits running smoothly—especially during high-pressure periods.

For firms aiming to scale without expanding their workforce or compromising quality, outsourcing is now one of the most practical and efficient solutions in modern audit operations.