The current state remains visible to preparers and reviewers.
Build the Balance Sheet from approved mappings and reviewed workings, with comparative values and note references connected to every presented line.

The current state remains visible to preparers and reviewers.
The current state remains visible to preparers and reviewers.
The current state remains visible to preparers and reviewers.
The current state remains visible to preparers and reviewers.
Relevant source and support remain available from the work item.
Open, reviewed, approved, and blocked states are never conflated.
A balanced, cross-referenced statement ready for independent review.
Controlled workflow
Only the current engagement’s reviewed classifications feed statement line items.
Human-visible state and evidence+1 related controlIllustrative sample · live engagement values remain inside AutoFS.
Controlled workflow
Working-paper outcomes flow into the statement with their source references retained.
Human-visible state and evidence+1 related controlIllustrative sample · live engagement values remain inside AutoFS.
Controlled workflow
Each line is presented with the relevant prior-period value and note number where applicable.
Human-visible state and evidence+1 related controlIllustrative sample · live engagement values remain inside AutoFS.
Controlled workflow
Balance, classification, note-link, and release-readiness checks remain visible to the reviewer.
Human-visible state and evidence+1 related controlIllustrative sample · live engagement values remain inside AutoFS.
The live statement can change with working data. Only the reviewed, approved, signed, and locked package is the issued output.
Keep source, human decisions, workings, review, and final output in one controlled engagement file.