This module covers the standard folder structure and naming conventions used to organize an audit-ready tax support package. It introduces the eight-folder package layout, including folders for the index, returns, workpapers, source documents, reviewer notes, correspondence, authorities, and reference materials. The module also explains how to classify files correctly, distinguish primary authority from reference material, apply version control, retain only reviewed correspondence, and flag source documents that may require anonymization before external sharing. The focus is on making the package predictable, consistently named, and easy for reviewers to navigate.

This module focuses on building and evaluating traceability from tax return positions to supporting workpapers and source documents. It introduces the traceability matrix as the central tool for proving where a return amount came from and whether the support ties to source data. The module includes examples for gross receipts, officer compensation, charitable contributions, depreciation, and Schedule M-1 federal tax expense. It also covers how ONESOURCE return positions connect to Excel workpapers and source documents, and how to assess whether support is complete, current, and reviewable.

This module covers how to manage audit and examiner requests using a structured request tracking log. It explains how to record request IDs, dates, requestors, subjects, statuses, response dates, and response references so open and completed items are easy to monitor. The module also addresses common reasons audit packages are returned for revision, including missing workpaper references, workpapers that do not tie to source data, inconsistent anonymization, missing support, unanswered reviewer notes, citation errors, and unclear version control. The focus is on closing every loop, preventing avoidable rework, and creating a repeatable year-end process for stronger audit readiness.