Is an aircraft equipment list required?

FAA guidance:

The aircraft equipment list is originally issued by the aircraft manufacturer and is
required to be maintained by the Type Certificate Data Sheet (TCDS). An aircraft and its
installed components and parts must continually meet the requirements of the original
Type Certificate or approved altered conditions. The aircraft equipment list is normally
submitted in the form of a multiple page document for transport type aircraft.

An air carrier operating under an approved weight and balance program may not be
required to maintain an equipment list if an alternative means is documented in the
approved system.

https://www.faa.gov/licenses_certificates/airline_certification/air_carrier/media/2d-14.pdf