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 source references, requested inputs, evidence requests, open review items, review notes, and professional review routing for one matter.
Why it matters
Helps reviewers inspect the evidence package before using it for management visibility or professional review workflow.
What it does not do
Does not provide tax advice, accounting advice, materiality determinations, disclosure outcomes, audit committee recommendations, or final ASC 740 conclusions.
Matter Overview
Factual matter status for professional review.
This overview summarizes workflow status and evidence readiness without reaching a conclusion.
TitleSample ASC 740 Workflow Matter
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
Workflow stageProfessional review routing
Review statusNeeds professional review
Evidence statusSource captured; model inputs requested; reviewer notes pending
Open item count4
Evidence gap count3
Package Summary
Open review items and evidence gaps first.
This summary brings unresolved workflow status forward before longer evidence details.
3
Source captured; model inputs requested; reviewer notes pending
4
Needs professional review
Tax Accounting Director
State Tax Lead
Evidence Request List
Factual evidence requests and next actions.
Each item is a factual evidence request or open action for review workflow support.
Factual evidence request Source captured
Factual evidence request Effective date captured
Factual evidence request Jurisdiction identified
Factual evidence request Affected entities identified
Factual evidence request ASC 740 relevance tags applied
Factual evidence request Provision model inputs requested
Factual evidence request Reviewer notes pending
Factual evidence request Professional review assigned
Factual evidence request Audit committee watch-item status pending
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
Open Items and Evidence Gaps
Open factual items and control boundaries.
This section records gaps, professional judgment flags, and boundary notes for review discipline.
Evidence gaps3
Open items4
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
Control boundary Control boundary: factual input requested and routed; no accounting outcome is provided.
Control boundary Control boundary: reviewer notes are pending and management judgment is required.
Data Inputs Needed
Factual inputs requested for this evidence package.
Inputs are organized for review workflow support 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
Matter-Specific Evidence Requests
Evidence requests tied to factual workflow needs.
These requests supplement the checklist items and next required actions.
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
Open questions for professional review routing.
Questions identify professional judgment areas and factual gaps without providing 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?
Source Examples
Source examples and provenance inputs.
Source examples show the factual reference types that may support the evidence package.
State legislative bulletin or enacted bill text
State tax department apportionment guidance or filing instruction update
Company apportionment workpaper and provision model input request
Entity list, state filing group support, and forecast assumption file
Source and Intake Summary
Source signal and factual intake fields.
The intake summary preserves factual source and routing information for reviewer inspection.
| Intake field | Factual summary |
|---|---|
| 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 Tags
Non-conclusion tags for review routing.
Tags identify areas that require professional review, monitoring, or further factual input.
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.
Review Routing
Owner, reviewer, routing fields, and workflow timeline.
Routing information shows who owns factual follow-up and where professional review remains pending.
OwnerState Tax Lead
ReviewerTax Accounting Director
Review statusNeeds 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
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.
Management Watch-Item Summary
Factual watch-list support for management review.
This section summarizes open watch-list facts and status without recommending committee treatment.
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
Control Boundary Statement
Evidence package boundary.
This evidence package is illustrative only. It organizes factual inputs and review workflow information. It does not provide tax advice, does not provide accounting advice, disclosure conclusions, materiality determinations, audit committee recommendations, or final ASC 740 conclusions.