The second tab of a working paper is the firm’s checklist. This page covers answering it, moving the file through its stages, keeping track of every file in the firm, and producing the report for the client file.
Answer the questions
Open the working paper and choose the Working Paper Questions tab. The sets are listed in the firm’s order, each with a count of how many of its questions have been answered. Click a set to open it.
- Choose Yes, No or N/A under Value.
- Use Comment to explain a No or an N/A, or to say where the evidence is.
- A red asterisk marks a question the firm has made required.
Each answer is saved as you make it, and Saved. appears at the foot of the tab. The Save button saves the whole tab at once. When every question in a set has an answer its badge turns green.
If the tab says there are no questions, the firm has no default question set group for this period’s type of accounts: see Question sets and packs.
Set the status
The Status list at the top of the working paper records where the job has got to. Choose a stage and it is saved at once.
| Status | Typically means |
|---|---|
| Ready to Start | Period created, nothing done yet |
| In Progress | Being prepared |
| Waiting | Held up, usually for information from the client |
| Ready for review | Preparer has finished |
| Review points | Reviewer has raised points for the preparer |
| Manager reviewed | Review complete, nothing outstanding |
| Draft for Client | Draft accounts sent to the client |
| Ready for sign off | Client has approved; awaiting final sign-off |
| Completed | Signed off and filed |
The status is the firm’s own marker. It is set by hand, any stage can follow any other, and it does not lock the period or stop anything being filed.
Keep track of every file
Working Papers in the firm menu lists every client period.
- Working Paper Status is the stage set on the file.
- Review Points is outstanding / total.
- Questions is unanswered / total. The count starts once the questions have been saved for the first time.
- Filter by Accountant, Manager or Partner (as assigned on the client), by Status, or search by client name. Filtering on Ready for review gives a reviewer their queue.
Click the period name to open its working paper, or the client name to open the client.
Print the working papers
Click Print at the top of a working paper. The report opens in a new tab with the client and the period at the top, and the firm’s logo if one has been uploaded.
The tick boxes at the top choose what goes in: TB & balances, Balance-confirmed, Supporting notes and Questions & comments. Click Print and use your browser to print it or save it as a PDF.
Supporting documents are not included in the report; download them from the working paper. Review points are not included either.
Common questions
Can the client see the working papers?
No. Working papers are for the accountant firm. A client who logs in to their own organisation does not see the Working Papers menu, or the note, review point and document icons on the trial balance.
Do working papers have to be complete before I can file?
No. Nothing in the working paper blocks filing the accounts or the tax return. They are the firm’s record of its work.
What happens to the working paper if the trial balance changes?
The working paper always shows the current balances. A tick in Balance Confirmed is not removed when a figure changes, so re-check any balance that moved after it was confirmed.
Can two people work on the same working paper?
Yes. Balances, notes, answers and review points are saved one at a time as they are made, so a preparer and a reviewer can both be in the file. Refresh the page to see the other person’s changes.
We changed our questions. Do existing working papers change?
Yes, if the period uses that question set group. Answers already given stay with their questions.
How do I see only my own clients?
Filter the Working Papers list by Accountant, Manager or Partner. The names come from the people assigned to each client.