In this guide
Tick marks are the compact language reviewers use to show what was checked and how. There is no single official standard. Every firm keeps its own legend, and the legend is what matters. Still, most firms use a similar core set. Here are the marks you will see most often and what they usually mean.
Common tick marks and their usual meanings
| Mark | Usual meaning |
|---|---|
| ✓ | Checked or agreed, with no exception |
| F | Footed: the column was added and the total is correct |
| XF | Cross-footed: the row was added across and agrees with the column totals |
| TB | Traced to the trial balance |
| GL | Agreed to the general ledger |
| PY | Agreed to the prior year’s return or workpapers |
| A | Agreed to a source document |
| R | Recomputed: the calculation was redone and agrees |
| V | Verified or vouched to support |
| PBC | Prepared by client |
| N/A | Not applicable |
| N/R | Not relevant or not reviewed, depending on the firm’s legend |
| ? | Open question that needs follow-up |
| ✗ | Exception: the figure does not agree |
Treat this as a starting point. If your firm defines a mark differently, your firm’s legend wins.
Write the legend down
- Put it on the first page of every binder, or link to it from the index.
- Prefer words for anything unusual. A stamp that says “Traced to balance” needs no legend at all.
- Use color consistently. Many firms reserve red for exceptions and open items.
- Never reuse a mark for two meanings within the same engagement.
Tick marks on PDF workpapers
On paper, a mark was ink. On a PDF it should be an annotation: a separate, editable object that shows in any viewer and can be listed, searched and removed if it was placed in error. Flattening marks into the page image loses all of that.
The free Debits plug-in for Adobe Acrobat includes the marks above. It has 40 tick marks in standard, tax and audit, and review groups, 10 written-out stamps such as Footed, Agreed, Recomputed, Traced to balance and Prepared by client, and room for 24 custom marks for your firm’s own legend. It also adds sign-offs, a calculator tape and cross-reference links, all saved as standard PDF annotations.
Download it free for Windows. There’s no account to create.
Frequently asked questions
Is there a standard set of tick marks in accounting?
No single official standard exists. Firms keep their own legend, though most use similar core marks for footed, cross-footed, traced and agreed.
What does XF mean on a workpaper?
XF usually means cross-footed: the row was totaled across and agrees with the column totals.
What does PBC mean?
PBC means prepared by client: the schedule or document came from the client rather than the firm.