The operating problem
Start with an approved prepared-by-client request list. A successful handoff produces a current evidence status with owners and reviewer decisions. Define the accountable owner before connecting systems. Receipt of a file does not establish sufficient appropriate audit evidence. A source event is a request to evaluate the current state; it is not permission to make an irreversible change.
Use your own working copy
The free workbook for this process opens in a browser and works offline after download. It includes editable checks and notes, a text export, and a print view. It is a planning resource: it does not send messages, read account data, or run actions in business systems. No vendor account is needed to use the workbook.
Map the process
1. Import the scoped request list
Use the engagement-approved request IDs, periods, contacts, and access groups.
2. Assign owners and due dates
Make the client supplier and firm reviewer explicit for every request.
3. Track secure receipt
Record the upload reference, version, and claimed request ID without duplicating files in email.
4. Review adequacy separately
The assigned professional marks accepted, clarification needed, or superseded with a reason.
5. Follow up unresolved requests
Re-check current status before reminders and escalate overdue exceptions through the engagement owner.
Information to check
These reference fields describe the process. Use invented values while planning. Keep real records in an appropriate private system; the public website does not need them.
| Reference field | Working record | Check before progressing |
|---|---|---|
| engagement_id | engagement_id | Resolve the stable source reference in the correct client, entity, and engagement. |
| pbc_request_id | pbc_request_id | Resolve the stable source reference in the correct client, entity, and engagement. |
| evidence_version | evidence_version | Bind approval to this exact source version; changes require review. |
| review_status | review_status | Use the authorized owner or reviewed decision; unknown values stop the handoff. |
Acceptance checks
- A superseded file cannot satisfy the current request.
- An uploaded but unreviewed file stays distinct from accepted evidence.
- A repeated source event creates only one current review task.
- A changed source version invalidates an earlier approval.
Walk through a successful example, a duplicate, a missing item, an incorrect match, and an interrupted handoff with synthetic records. Record the expected result, observed result, owner, and recovery action. Checklists record your work; checking a box does not establish that an external action happened.
Ownership and review
Name the person responsible for the process and the person who can resolve an exception. Define which decisions require qualified professional review. Use stable references, limit access to private records, and document when work must stop. Educational material does not establish legal, accounting, tax, security, or regulatory compliance.
Run a measured pilot
Choose a small, reversible sample. Measure handling time, waiting time, review, rework, and errors before changing the process. Include the effort of maintaining the new method. Expand only when the observed result meets your acceptance criteria; a longer checklist is not proof of improved performance.
Use the free workflow planner to define your next step, or compare the assumptions in the opportunity calculator.