When designing templates for your firm, it is important to understand the purpose and function of each template type so they are built correctly from the start.
Procedure templates, checklist templates and other schedule templates each serve a different purpose. When used correctly, the procedures, checklists and other schedules they create work together as a system within a job.
Use the guidance below to keep your templates clean, intentional and easy to follow.
Understanding the System
A workpaper is made up of worksheets. Where those worksheets live depends on the job type:
A trial balance is made up of worksheets and is relevant for annual compliance jobs
A lead sheet is made up of worksheets and is relevant for BAS and FBT jobs
Other schedules are also made up of worksheets and can exist across all job types
Understanding this is important because each template type operates at a different level within this structure:
Procedure templates define the overall job workflow
Checklist templates define the tasks required to complete a specific worksheet
Other schedule templates define which additional worksheets should appear in a job
These templates are not standalone. They are designed to work together.
Procedure Templates → Job-Level Workflow
A procedure template defines the workflow for a job. The procedures it contains sit at the job level and guide the overall flow of the job rather than the completion of any specific worksheet.
Add a procedure to your procedure template when:
The task applies to the job overall
It needs to be assigned to a specific role
Structuring Procedure Templates (Best Practice)
Procedures within a procedure template can be grouped into categories to avoid one long, undifferentiated list of tasks.
Best practice is to structure them chronologically, reflecting the natural flow of the job. For example:
Preliminary
Preparation / other groupings (as required)
Finalisation
This makes it immediately clear what needs to happen at the start of the job versus what happens at the end.
Example
Checklist Templates → Worksheet-Level Tasks
A checklist template defines the tasks required to complete a specific worksheet.
Those worksheets could sit in the trial balance, a lead sheet, or an other schedule. The checklists it creates support the completion of that worksheet.
Add a task to your checklist template when:
The task is specific to a particular worksheet
It forms part of completing that worksheet
Checklist tasks are completed by whoever is working on that worksheet.
If the task only makes sense in the context of a particular worksheet, it belongs in a checklist template.
Examples
Other Schedule Templates → Other Worksheets
An other schedule template defines which worksheets should appear outside of the trial balance or lead sheet in a given job type. The other schedules it creates are simply a place for worksheets and evidence that don't belong elsewhere in the workpaper.
Create an other schedule template when:
A similar set of worksheets is needed across most jobs of that type
There is evidence or information that needs to be captured outside the trial balance or lead sheet
Designing Other Schedule Templates (Rule of Thumb)
When building an other schedule template, think in terms of bundles — a curated set of worksheets that belong together for a given job type.
Ask yourself: which worksheets apply in 90% of these jobs?
Include the worksheets that are commonly required, and remember:
Users can exclude a worksheet if it is not relevant to a particular job
Users can add additional worksheets if needed
The goal is not rigidity. The goal is that most jobs feel complete by default, with minimal adjustment required.
Example
Common Template Mistakes
1. Overlapping Tasks
A task shouldn't appear in both the procedure and checklist template for a job. This is because having to manage this task in multiple places would take up extra time in a job and cause confusion if statuses are misaligned.
2. Worksheet-Specific Tasks in Procedure Templates
If a task only makes sense in the context of a particular worksheet, it should not be in a procedure template. Placing worksheet-specific tasks there makes the procedure harder to follow and means the task is no longer tied to the work it relates to.
3. Checklist Templates Only Configured for Trial Balance Worksheets
Traditionally, checklists were only used alongside the trial balance. As a result, many firms have built checklist templates where all tasks are tagged to trial balance account codes — for example, ASS.CUR.BAN for bank accounts.
What many firms don't realise is that checklist templates can also be configured to apply to other schedule worksheets. For example, a checklist task such as "Check for no typos" could be set up to appear specifically on a Financial Statements worksheet within an other schedule.
For this to work, two things need to be set up correctly:
The other schedule template must have a tag assigned to each worksheet. There is no built-in standard for this — the coding system is entirely your own. A Financial Statements worksheet could be tagged
AC.FS,FS,FSTMT, or anything else. The only requirement is that your system is consistent and easy to follow.The checklist template must use the same tags. If the tags don't match, the checklist tasks will not appear on that worksheet — and there will be no error or warning to indicate why.
This is one of the most commonly missed steps in template setup. If a checklist is not appearing on an other schedule worksheet as expected, mismatched or missing tags are almost always the cause.