The current state remains visible to preparers and reviewers.
Prepare a Cash Flow Statement when it is applicable to the entity, using a dedicated working, reconciled movements, and reviewed classifications.

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 cash-flow statement that reconciles opening and closing cash and equivalents.
Controlled workflow
The firm records whether a Cash Flow Statement is required for the entity and reporting framework.
Human-visible state and evidence+1 related controlIllustrative sample · live engagement values remain inside AutoFS.
Controlled workflow
Current and comparative balances, non-cash adjustments, and classified movements are assembled with references.
Human-visible state and evidence+1 related controlIllustrative sample · live engagement values remain inside AutoFS.
Controlled workflow
Operating, investing, and financing treatments remain visible for professional review.
Human-visible state and evidence+1 related controlIllustrative sample · live engagement values remain inside AutoFS.
Controlled workflow
Opening cash plus net movement must agree to the closing statement balance before release.
Human-visible state and evidence+1 related controlIllustrative sample · live engagement values remain inside AutoFS.
AutoFS does not assume universal applicability. The firm records and supports the applicability conclusion for each engagement.
Keep source, human decisions, workings, review, and final output in one controlled engagement file.