| name | workpaper-standards |
| description | Use whenever producing an accounting workpaper, schedule, reconciliation, journal entry, or audit deliverable. Defines firm formatting conventions, the evidence-table requirement, journal entry templates, and the standard for source tie-outs. Required dependency for bank-rec, flux-analysis, prepaid-schedule, pbc-package, and je-review skills. |
Workpaper Standards
This skill defines the formatting, evidence, and review conventions that every workpaper-producing skill in this bundle inherits. Other skills in this bundle assume these conventions and do not re-state them — read this before acting on any workpaper request.
Workpaper layout
Every workbook produced by a workflow skill in this bundle has the same tab structure:
Cover — header block (preparer, period, deliverable type, status), table of contents, sign-off lines.Source — raw inputs loaded as-is. One tab per source file if multiple. Never edit values in this tab.Calc — derived values. Cells contain formulas referencing Source ranges. One tab per logical calculation.Summary — the answer. References Calc cells. This is what a reviewer reads first.Evidence — the evidence table (see references/evidence-table-template.md). Required on every workpaper. No exceptions.Review_Notes — preparer questions, reviewer comments, items flagged for follow-up.
If the workpaper is being delivered as something other than a workbook (CSV, PDF, narrative), the evidence table still ships alongside it.
Color and format conventions
- Blue font — manual input (preparer-entered)
- Black font — formula computing from this workbook
- Green font — link to another workbook or external source
- Red font — flagged for review (paired with a
Review_Notes entry)
- Bold + double underline — final totals
- Single underline — subtotals
- Negative numbers in parentheses, not minus signs
- Dates as
YYYY-MM-DD in cells; display format may vary
- Currency: USD unless the workpaper header states otherwise
- Account numbers always rendered as text to preserve leading zeros
The evidence table is non-negotiable
Every numerical output in a workpaper must appear in the evidence table with its source. If a number is calculated rather than sourced, the Calculation column must show the formula and its inputs. Never produce a workpaper without an evidence table. The format is defined in references/evidence-table-template.md.
This is the single rule that makes outputs reviewable instead of impressive. A reviewer should be able to spot-check any number on the Summary tab and trace it back to a source in under 30 seconds.
Journal entry format
All JEs use the format in references/je-template.md. Mechanical rules:
- Each entry must have at least one debit and one credit.
- Debits must equal credits per entry.
- Memos describe why, not just what — "Record May rent" is too thin; "Record May rent per lease #2024-114, signed 2024-01-15, $8,500/mo through 2027-01" is right.
- Every JE references support (file path, page, or workpaper tab) in the
Support Reference column.
Review flag vocabulary
Use the controlled flags from references/review-flags.md. Don't invent new flags. The four canonical states for any deliverable item are:
READY_TO_POST / READY_FOR_REVIEW — meets all criteriaNEEDS_CLARIFICATION — answerable with one round of preparer questionsMANUAL_REVIEW_REQUIRED — requires judgment beyond what the skill can confidently applyREJECT — fails a hard rule (out of period, unbalanced, missing required field, etc.)
When to say "I don't know"
If inputs are insufficient for a step, output what's missing instead of filling the gap with assumptions. Acceptable forms:
- "Service period not present on invoice — flagged for preparer."
- "Prior-period variance commentary references invoice INV-3398, which is not in the support folder — cannot verify continuity."
- "Bank statement balance does not reconcile to GL after all identified adjustments; unexplained difference of $X."
A workpaper that surfaces gaps is a better workpaper than one that hides them.
