Provided by client

Provided By Client (PBC) is a term used by audit and consulting professionals to denote that some piece of information (usually a document or file) was provided by a client. Determining the source of information is important because it will affect the information's credibility. For example, a bank statement obtained directly from the bank is more credible than a bank statement obtained from the client, since there is a risk that the client could have tampered with the statement.

At the onset of an audit or consulting engagement a PBC Request List (also referred to as a CAG, or Client Assistance Guide) is sent to the client detailing all items that the client should prepare and send back. The information obtained from the client's response is then used to conduct testing. Auditors typically rely on information provided by the client as well as external sources. This is especially true for financial auditors, who are typically held to stricter evidence standards than consultants or other auditors.