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, or a final ASC 740 conclusion.
MatterState tax law change involving potential corporate income tax apportionment impact
JurisdictionIllustrative U.S. state jurisdiction
TopicCorporate income tax apportionment formula change
Potential ASC 740 areasCurrent tax, deferred tax, AETR, disclosure consideration
SeverityMedium watch item
StatusEvidence collection and professional review pending
OwnerState Tax Lead
ReviewerTax Accounting Director
Evidence statusSource captured; model inputs requested; reviewer notes pending
Audit committee escalationPending management and professional review
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 stageProfessional review routing
Review statusNeeds professional review
Evidence gaps3
Open items4
Control boundary notes
Control boundaryControl boundary: factual input requested and routed; no accounting outcome is provided.
Control boundaryControl boundary: reviewer notes are pending and management judgment is required.
Not concluded Management judgment required for significance review
Not concluded Disclosure consideration remains not concluded
Not concluded Audit committee watch-item status remains not concluded
Open item Factual input requested: updated apportionment inputs
Open item Open item: temporary difference inventory review support
Open item Open item: forecast model support for state tax assumptions
Development intakeComplete. Source captured and jurisdiction identified.
Factual classificationComplete. State apportionment topic tagged for review.
Evidence organizationEvidence collection pending. Provision model inputs remain open items.
Professional review routingNeeds professional review. Reviewer assignment recorded; 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 a state corporate income tax apportionment change that may be relevant to current provision inputs, deferred state tax rate inputs, and forecasted state effective tax rate support.
Apportionment changes can affect factual provision inputs across legal entities, state apportionment factors, sales factor sourcing, and forecast assumptions. The workflow keeps those inputs visible for professional review and not concluded.
Close-process relevance centers on effective date tracking, affected legal entity scoping, current tax provision input requests, deferred state tax rate input requests, apportionment forecast dependency, and provision model update status before the quarter-end review gate.
Data inputs needed
Requested factual inputs for review workflow support.
These inputs are organized for professional review and remain not concluded.
Affected legal entities and filing groups for the state jurisdiction
Updated apportionment factors, including sales factor, payroll factor, and property factor inputs where applicable
Sales factor sourcing support and factual tags for throwback / throwout considerations if relevant
Current tax provision input request tied to the state apportionment change
Deferred state tax rate input request for temporary difference measurement support
Apportionment forecast dependency and provision model update status
Evidence requests
Evidence requested for professional review.
Evidence requests connect source examples, data dependencies, and open review items.
State legislative source with enactment date, effective date, and applicability date
Entity-level state apportionment workpapers and updated factor schedules
Sales sourcing support and throwback / throwout factual tags for reviewer inspection
Current tax provision input package and deferred state tax rate input package
Provision model update support showing requested inputs and reviewer notes pending
Reviewer questions
Professional judgment areas and review questions.
Questions identify what reviewers may need to evaluate; they do not provide advice or outcomes.
Which legal entities and filing groups may be affected by the apportionment change?
Are updated apportionment factors available before the provision model lock?
Does the sales factor sourcing support identify open review items for professional review?
Is the deferred state tax rate input support complete enough for reviewer evaluation?
Should the item remain a management watch item pending quantitative and qualitative review?
Open items
Example open review items.
Open items remain routed for evidence collection and professional review.
Open review item: confirm affected legal entities and filing groups
Open review item: collect updated apportionment factors and sales sourcing support
Open review item: confirm current tax provision input and deferred state tax rate input owners
Open review item: update provision model status after reviewer notes are received
Management visibility items
Factual status items for management visibility.
These items support visibility into workflow status and do not recommend treatment or conclusions.
Effective date captured and linked to close calendar timing
Provision model update status visible as an open review item
Current tax provision input and deferred state tax rate input requests tracked
Management watch item status pending quantitative and qualitative professional review
Control considerations
Review-control discipline for the matter.
Control considerations show source, evidence, owner, and boundary discipline.
Source captured before workflow routing
Evidence request linked to effective date and jurisdiction source
Open item assigned to state tax owner and tax accounting reviewer
Management visibility output marked not concluded
The workflow organizes apportionment facts, source references, evidence requests, and review routing; it does not provide tax advice, accounting advice, materiality determinations, disclosure outcomes, 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.
Source record
State legislative update captured with source link, publication date, effective date, and affected tax type.
Matter profile
Jurisdiction, corporate income tax topic, affected entities, owner, due date, and evidence needs are assigned.
Initial routing
The matter is routed to state tax and tax accounting reviewers because apportionment inputs may affect provision workpapers.
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.
Current tax
Potential effect on state taxable income apportionment inputs for the current provision.
Deferred tax
Potential effect on measurement inputs for state deferred tax balances.
AETR
Potential effect on forecasted state tax rate assumptions.
Disclosure consideration
Tracked for management review if facts and professional judgment indicate significance.
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 |
|---|---|---|---|
| Current tax | Law change may affect state apportionment formula | State legislative source and updated apportionment inputs | Needs professional review |
| Deferred tax | Change may affect measurement inputs for state deferred taxes | Temporary difference inventory and applicable state rate inputs | Needs professional review |
| AETR | Change may affect forecasted state tax rate inputs | Forecast model support and state tax assumptions | Needs professional review |
| Disclosure | Matter may require disclosure consideration depending on professional judgment | Disclosure checklist and management review notes | Not concluded |
| Audit committee | Matter may be tracked as a watch item if quantitatively or qualitatively significant | Reporting threshold and reviewer notes | Not concluded |
Evidence File
Organize evidence before professional review.
The evidence file tracks factual completeness and open work items.
Source captured
Effective date captured
Jurisdiction identified
Affected entities identified
ASC 740 relevance tags applied
Provision model inputs requested
Reviewer notes pending
Professional review assigned
Audit committee 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 ownerState Tax Lead
Required reviewerTax Accounting Director
Review due dateBefore quarter-end provision review
Open factual questionsWhich entities are affected; whether updated sales-factor data is available; when the law change is effective.
Evidence gapsUpdated apportionment inputs, temporary difference inventory, forecast model support, and reviewer notes.
Required professional judgment areasProfessional judgment review, disclosure consideration, measurement input review, and watch-item status.
StatusEvidence collection and professional review pending
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
MatterState tax law change
Potentially relevant areasCurrent tax, deferred tax, AETR, disclosure consideration
Current statusEvidence collection and professional review pending
Open itemsUpdated apportionment inputs, provision model impact, professional judgment review, disclosure consideration
Output typeWatch-item summary for management review
Review statusNot concluded
Next step
Review the broader workflow demo.
See how sample matters move through intake, triage, evidence organization, professional review routing, and reporting support.
Explore the full sample matter library.
Review other illustrative workflow matters organized from structured matter data.