We don’t have a specific notes section at the entity or group level at the moment.
What should I do instead?
It depends on the purpose of the notes:
For notes relating to a specific workpaper and specific worksheet:
Use internal comments within the relevant worksheet.
Example: Motor Vehicles Worksheet: “Client mentioned they sold a vehicle this year; please make sure you locate the sale proceeds and action the disposal.”
For notes about a specific workpaper but not tied to a specific worksheet:
Add an internal comment to the workpaper.
Example: “The client is new to Xero this year, so double-check how they’ve allocated their expenses; some cleanup may be required.”
For general notes that apply across workpapers:
As a workaround, store a file at the entity level.
This approach is less collaborative and may require team members to be prompted to review the document.
Example: “The company operates a consulting business; this should help determine whether expenses are deductible.”
💡 Tip: If you choose to store notes in a file, ensure clear guidance is provided for team members to review it as part of their workflow. This can help avoid miscommunication or missed details.
Utilising Procedures
For consistent, firm-wide instructions, we recommend leveraging procedures. Procedures allow you to manage guidance at the firm level and avoid repetitive instructions, for instance you could have the following preliminary procedures:
"Changes to client file: Check with manager or prior correspondence to confirm if you are authorised to make changes in the client’s file. If unsure, send a query to the client for written confirmation before proceeding."
"Confirm client industry: Ask the client to confirm their primary industry and business model if it’s not already documented. Record the information in the relevant workpaper for reference"
However, if notes are unique to a particular group or scenario, internal comments may still be the most practical option.