Four-Eyes Execution Architecture
One Continuous, Audit-Ready Operating Flow.
A disciplined 6-stage practice workflow enforcing strict role separation between preparer, checker, signing partner, and practice finance.
Stage 01Signing Partner / Practice Manager
Client Onboarding, KYC & SQC 1 Scope
Objective: Formal engagement acceptance, KYC dossier assembly, and scope declaration under ICAI SQC 1.
Stage Operational Checkpoints:
- PAN, GSTIN & MCA CIN instant validation against master registries
- Conflict of interest check across existing firm client portfolio
- Formal Engagement Letter issuance declaring service scope and ICAI SQC 1 compliance
- Assigning lead CA Partner, Audit Manager, and Article Assistant preparers
Stage 02Client & Article Staff
Document Ingestion & Permanent Client Vault
Objective: Secure document drop-off, OCR extraction, and permanent dossier archiving.
Stage Operational Checkpoints:
- 24/7 document upload via white-labeled Client Collaboration Portal
- Automated OCR extraction from tax challans (ITNS 280/281), bank statements, and purchase invoices
- Permanent client master archiving (COI, MOA/AOA, Deeds, Director Class 3 DSCs)
- Automated missing document reminders triggered for outstanding records
Stage 03Article Assistant / Paid Senior Accountant
Worksheet Preparation & 3-Tier Reconciliation
Objective: Preparation of computation worksheets, GSTR-2B 3-way matching, and draft return assembly.
Stage Operational Checkpoints:
- 3-tier GSTR-2B matching: Purchase Register vs 2B (Exact, Probable, Missing)
- Section 16(2)(aa) eligibility checks & Section 17(5) blocked ITC isolation
- Quarterly e-TDS returns worksheet assembly and ITNS 281 challan validation
- Draft financial statements & tax audit Form 3CD 44-clause annexure preparation
Stage 04Senior Chartered Accountant / Audit Manager
Four-Eyes Review & Quality Control Gate
Objective: Independent verification of evidence, tax law application, and working paper validity.
Stage Operational Checkpoints:
- Reviewer checks preparer worksheets against underlying bank statements & invoices
- Verification of statutory tax positions (MAT u/s 115JB, Sec 194J, Rule 37A)
- Flagging observations or returning items to preparer with revision hashes
- Clearing working papers for licensed signing partner sign-off
Stage 05Licensed CA Partner
Partner Sign-Off & Mandatory UDIN Filing
Objective: Final professional attestation, UDIN generation, and statutory portal submission.
Stage Operational Checkpoints:
- Signing partner conducts executive review of computation & review logs
- Mandatory Unique Document Identification Number (UDIN) generation and verification
- One-click filing payload dispatch to Income Tax, GST, or MCA portals
- Archiving final filed acknowledgment receipts (ITR-V, GSTR-3B, AOC-4)
Stage 06Practice Finance & Admin
SAC 998222 Billing, 194J Tracking & Dossier Lock
Objective: GST fee invoicing, client TDS credit tracking, and 7-year SA 230 dossier archive.
Stage Operational Checkpoints:
- GST-compliant fee invoice issuance under Service Accounting Code SAC 998222
- Client 194J TDS deduction tracking (10% / 2%) and Form 26AS credit reconciliation
- Aged debtor recovery tracking and out-of-pocket disbursement collection
- Locking engagement dossier for mandatory 7-year ICAI SA 230 audit retention