Stage 05 of 5 — Review & Issue

Separate preparation from review, then lock and issue

The reviewer checks the grouping, working papers, notes, disclosures and release blockers. Queries are assigned, answered and resolved. After the firm completes its professional process, an authorised user records the UDIN obtained outside AutoFS, the financial year is locked and the package is bound to its evidence and audit history.

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Why this stage exists

A visible hand-off prevents review from becoming an undocumented conversation. The issued pack should identify exactly what was approved — AutoFS records a user-obtained UDIN; it does not generate or verify UDIN.

The stage in three parts

What goes in, who acts, what comes out.

Input

Grouped Trial Balance
Derived schedules and disclosures
Draft financial statements
Evidence and open review points
UDIN obtained by the user from ICAI

Accountable action

Perform independent review checks
Raise, assign and resolve review points
Answer outstanding applicability questions
Record the user-obtained UDIN
Confirm finalisation, lock the year and download the pack

Controlled output

Reviewed preparation record
Query log with status and history
Locked financial statement package
Recorded UDIN linked to reviewed content
Tamper-evident package hash

Authorised action

Review and issue

Review and issue
Item	State
Group Ledgers	Reviewed
Working papers	Reviewed
Open review points	Must be resolved
UDIN	Recorded by user
Financial year	Locked
Evidence pack	Hash recorded

Controls

What is enforced here.

Role-separated review
Assigned review points
Release blockers
User-obtained UDIN guardrail
Financial-year lock
Tamper-evident package digest

See the whole engagement, not just this stage.

Every stage hands the same file to the next one. Nothing is re-keyed.

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Eligible Non-Corporate Entities only. AutoFS supports preparation under the ICAI Guidance Note; applicability, professional judgment, approval and sign-off remain with the firm.