Workflow Demo Hub
Navigate the illustrative workflow from factual source provenance through traceability, review controls, management visibility, sample matters, and evidence packages.
What this page shows
Shows factual workflow information for one illustrative matter, including status, source capture, evidence requests, review routing, and open review items.
Why it matters
Helps reviewers inspect a matter record before opening the evidence package or aggregate workflow views.
What it does not do
Does not provide tax advice, accounting advice, materiality determinations, disclosure outcomes, audit committee recommendations, or final ASC 740 conclusions.
State apportionment law change workflow matter
This illustrative workflow shows how factual tax development information may be captured, classified, routed, and organized for professional review. It does not represent tax advice, does not represent accounting advice, and does not represent materiality determinations, disclosure conclusions, SEC compliance, or a final ASC 740 conclusion.
MatterIncome tax disclosure readiness
JurisdictionFinancial reporting / SEC registrant readiness
TopicRate reconciliation and income taxes paid disclosure preparation
Potential ASC 740 areasIncome tax disclosure, rate reconciliation, income taxes paid, jurisdictional data, audit committee reporting
SeverityModerate
StatusEvidence collection
OwnerTax Accounting
ReviewerController / CAO
Evidence statusDisclosure support package in progress
Audit committee escalationDisclosure readiness watch item
Workflow Status and Review Controls
Controlled status view for factual intake and professional review routing.
This section tracks current workflow state, evidence gaps, open items, control boundaries, and next actions without reaching accounting, tax, disclosure, materiality, or audit committee conclusions.
Current workflow stageEvidence organization
Review statusNeeds professional review
Evidence gaps4
Open items5
Control boundary notes
Control boundaryControl boundary: disclosure data is organized for review; no disclosure outcome is provided.
Control boundaryControl boundary: factual input requested from data owners before professional review.
Not concluded Management judgment required for significance review
Not concluded Disclosure readiness remains not concluded
Not concluded SEC reporting review status remains not concluded
Open item Factual input requested: jurisdictional income taxes paid support
Open item Open item: rate reconciliation category mapping
Open item Open item: disclosure checklist reviewer notes
Development intakeComplete. ASU 2023-09 readiness matter opened.
Factual classificationComplete. Rate reconciliation and taxes-paid tags applied.
Evidence organizationEvidence collection pending. Disclosure support package remains in progress.
Professional review routingNeeds professional review. Controller / CAO review pending; not concluded.
Background
Matter context for reviewer orientation.
This section adds factual context and close-process relevance without reaching a professional conclusion.
The sample matter tracks disclosure readiness activities for ASU 2023-09, including rate reconciliation categories, jurisdictional income taxes paid data, and the disclosure support package needed for reviewer inspection.
Disclosure readiness depends on factual data ownership, source-system extraction, prior-year comparability, and evidence organization. The workflow highlights open review items without determining disclosure adequacy, SEC compliance, or materiality.
Close-process relevance centers on federal, state, and foreign tax categorization, ERP / provision system data extraction, jurisdictional data completeness, and reviewer timing before the disclosure support package is reviewed.
Data inputs needed
Requested factual inputs for review workflow support.
These inputs are organized for professional review and remain not concluded.
Rate reconciliation category mapping and support for unusual or nonrecurring reconciling items
Jurisdictional income taxes paid data by federal, state, and foreign categories
Data source ownership across ERP, provision system, compliance, and treasury files
Prior-year comparability support and variance explanation inputs
Disclosure support package status, evidence owner list, and reviewer note log
Evidence requests
Evidence requested for professional review.
Evidence requests connect source examples, data dependencies, and open review items.
ASU 2023-09 source record and internal disclosure readiness checklist
ERP / provision system data extraction support for jurisdictional data
Income taxes paid support by jurisdiction and cash tax data source
Rate reconciliation category schedules and support for unusual or nonrecurring items
Prior-year comparability workpaper and disclosure support package index
Reviewer questions
Professional judgment areas and review questions.
Questions identify what reviewers may need to evaluate; they do not provide advice or outcomes.
Who owns each jurisdictional data source and what extraction status is pending?
Are federal, state, and foreign taxes paid categorized consistently for reviewer evaluation?
Which rate reconciliation categories include unusual or nonrecurring reconciling items?
What prior-year comparability items remain open for professional review?
Is the disclosure support package complete enough for review routing, without implying disclosure adequacy?
Open items
Example open review items.
Open items remain routed for evidence collection and professional review.
Open review item: collect jurisdictional income taxes paid data from ERP / provision system owners
Open review item: map federal, state, and foreign tax categories
Open review item: document unusual or nonrecurring rate reconciliation categories for reviewer inspection
Open review item: update prior-year comparability support in the disclosure support package
Management visibility items
Factual status items for management visibility.
These items support visibility into workflow status and do not recommend treatment or conclusions.
Disclosure support package in progress with owner and reviewer status
Jurisdictional data gaps summarized by source owner
Rate reconciliation categories tracked with reviewer notes pending
Open review items for unusual or nonrecurring reconciling items
Control considerations
Review-control discipline for the matter.
Control considerations show source, evidence, owner, and boundary discipline.
Data owner identified for each requested disclosure input
Evidence request linked to source-system extraction status
Reviewer questions visible before disclosure support package review
Non-conclusion boundary states disclosure adequacy and materiality are not determined
The workflow organizes disclosure readiness facts, jurisdictional data requests, evidence support, and review routing; it does not provide tax advice, accounting advice, materiality determinations, disclosure conclusions, SEC compliance, or a final ASC 740 conclusion.
Development Intake
Capture the factual source signal.
The workflow starts by preserving factual development details for review, without reaching a professional conclusion.
Disclosure data intake
Required factual data inputs are inventoried for rate reconciliation and income taxes paid preparation.
Jurisdictional data request
Jurisdictional income taxes paid data is requested from provision, compliance, and reporting owners.
Reviewer packet setup
Disclosure evidence requests, owner assignments, open data gaps, and review timing are organized for professional review.
ASC 740 Relevance Triage
Apply relevance tags for professional review.
Tags organize review attention around possible factual impacts; they do not represent accounting conclusions or disclosure outcomes.
Rate reconciliation
Tracks factual categories and supporting schedules that may be relevant to rate reconciliation preparation.
Income taxes paid
Organizes jurisdictional taxes-paid source data and open collection items.
Jurisdictional data
Flags whether source systems and owners have provided data needed for reviewer evaluation.
Audit committee reporting
Tracks open readiness items for management review and reporting support.
Factual Impact Mapping
Map factual items to evidence needs.
Each row captures facts, evidence needs, and review status so management and professional reviewers can evaluate the matter.
| Area | Factual item captured | Evidence to collect | Review status |
|---|---|---|---|
| Rate reconciliation | Rate reconciliation categories require factual support schedules | Provision workpapers, rate category mapping, and reviewer notes | Evidence collection |
| Income taxes paid | Jurisdictional income taxes paid data must be collected and reconciled | Cash tax reports, jurisdictional support, and data owner signoffs | Evidence collection |
| Jurisdictional data | Data owners need to identify source systems and unresolved data gaps | Source-system extracts, entity lists, and jurisdictional mappings | Needs professional review |
| Disclosure support | Disclosure support package needs reviewer-ready evidence organization | Disclosure checklist, supporting schedules, and management review notes | Needs professional review |
| Audit committee | Open readiness items may be tracked for management reporting support | Open item log, timing status, and reviewer notes | Not concluded |
Evidence File
Organize evidence before professional review.
The evidence file tracks factual completeness and open work items.
Disclosure data owners identified
Rate reconciliation categories tracked
Jurisdictional taxes paid data requested
Source workpapers linked
ASC 740 relevance tags applied
Disclosure checklist routed
Reviewer notes pending
Professional review assigned
Management reporting watch-item status pending
Professional Review Routing
Route the matter to qualified reviewers.
Routing fields show ownership, open questions, evidence gaps, and judgment areas that require professional review.
Assigned ownerTax Accounting
Required reviewerController / CAO
Review due dateBefore disclosure package review
Open factual questionsWhich data owners support each jurisdiction; which rate reconciliation categories need additional schedules.
Evidence gapsJurisdictional taxes-paid support, category mapping workpapers, data owner signoffs, and reviewer notes.
Required professional judgment areasDisclosure readiness review, professional judgment area review, data completeness evaluation, and management reporting status.
StatusEvidence collection
Audit Committee Watch-Item Output
Prepare a factual watch-item summary for management review.
This output organizes factual status and open items; it does not recommend audit committee treatment or conclude disclosure or ASC 740 outcomes.
Watch-item summary for management review
MatterIncome tax disclosure readiness
Potentially relevant areasIncome tax disclosure, rate reconciliation, income taxes paid, jurisdictional data
Current statusDisclosure support package in progress
Open itemsRate reconciliation category support, jurisdictional taxes paid data, reviewer notes, management review timing
Output typeWatch-item summary for management review
Review statusNot concluded
Next step
Review other sample matters.
Compare how factual disclosure readiness work moves through intake, evidence organization, and professional review routing.
Explore the full sample matter library.
Review other illustrative workflow matters organized from structured matter data.