Supporting documents can arrive at different stages of a job. A revised copy may still be in someone’s inbox while the earlier version is saved in the shared folder. The reviewer then has to look for the current copy and confirm which version the preparer used.
This is worth addressing before the file is marked ready for review. CPA Australia’s 2025 Professional Standards Report assessed 796 members from 670 firms and identified gaps in working-paper documentation among its common findings. In some cases, the papers didn’t adequately support the engagement and compilation report. Even when a document is on file, the reviewer needs to know where it is and which copy supports the workpaper.
Decide where supporting documents belong before preparation starts. You might use a document-management system or an agreed folder structure, but the person preparing the workpaper and the reviewer should be looking in the same place. When a client emails a new statement, save it there instead of leaving the only copy in the inbox of the person who received it.
Name files so someone else can recognise them. A statement’s filename should show which client and financial year it belongs to; when there are several for one account, include the period too. ‘Scan001’ gives the reviewer nothing to work with. The practice-management guide hosted by CPA Australia makes the same point: storing documents is only part of the job; they must also be easy to identify and retrieve.
A late statement or revised schedule can leave two plausible versions in the file. Keep a clear record of which one was used for the workpaper. If an earlier copy needs to be retained, mark it as superseded or use the version history in your document system. Two files both called ‘final’ leave the reviewer guessing.
Before sending the job for review, open the evidence as the reviewer would. Can they access the current source for the figures they need to check? If a document was replaced, does the workpaper reflect the new version? Sorting out a missing file or access issue at this point is simpler than interrupting the review to chase it later.
Workpapers Sorted lets you upload supporting documents from your computer. If you use FYI Docs, you can also select documents there and load them into Workpapers Sorted. A generated workpaper file can then be saved back to the appropriate client, year and cabinet in FYI. Your team still needs to choose the current documents and keep them clearly named.
For more on bringing supporting documents into the workpaper process, take a look at our cloud-based workpapers. If you’re considering changes to the way your team stores and finds those documents, get in touch with us.
