What makes a tax workpaper reviewer-ready?
My senior keeps sending workpapers back saying they are not review-ready. I get the formulas right. What am I missing?
A reviewer-ready tax workpaper lets another person follow the number from source data to calculation to conclusion.
At minimum, it should identify the source file or document, show how the data was transformed, reconcile the final schedule to a control total such as the trial balance or return line, and explain any manual adjustments. The reviewer should not need to ask where a number came from or why a difference exists.
Clean formatting helps, but traceability matters more than appearance.
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