The current state remains visible to preparers and reviewers.
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Carry reviewed prior-period values into the current file with explicit period context, reconciliation, and visible gaps that need fresh evidence.
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.
Current and comparative columns that reconcile to their respective source periods.
Controlled workflow
Record the comparative reporting dates and the source engagement from which values are derived.
Human-visible state and evidence+1 related controlIllustrative sample · live engagement values remain inside AutoFS.
Controlled workflow
Eligible closing values and selected workings can be brought forward with their provenance intact.
Human-visible state and evidence+1 related controlIllustrative sample · live engagement values remain inside AutoFS.
Controlled workflow
Compare classifications, note references, and changed entity facts between periods.
Human-visible state and evidence+1 related controlIllustrative sample · live engagement values remain inside AutoFS.
Controlled workflow
Missing or inconsistent material comparatives remain visible and can block release.
Human-visible state and evidence+1 related controlIllustrative sample · live engagement values remain inside AutoFS.
Carry-forward is controlled reuse, not automatic evidence that a prior-period amount or presentation remains appropriate.
Keep source, human decisions, workings, review, and final output in one controlled engagement file.