Tax Authority Account
Agree the authority’s statement of the corporate tax account to the ledger.
- Ledger + tax authority account statement
- Key analysis in Tax
How the result is read
The authority keeps its own account of what the entity owes — HMRC’s corporation tax statement, the IRS account transcript, the compte fiscal on impots.gouv.fr — and it is external evidence the ledger cannot produce for itself (ISA 500.A31). Every payment it received should be a payment the ledger made: matched on amount within ten days, so a payment recorded but never sent shows. Every charge it raised — an assessment, a penalty, late-payment interest — should be in the ledger; one that is not is a liability nobody booked.
In the application
Tax Authority Account is filed under Tax, index letter I. "Run all analyses" runs it with every other analysis the ledger and the documents loaded can answer. The worksheet states the population it tested on its face — or "Not applicable" with the reason when a column it depends on is empty — and the Excel workbook the engagement exports files it under I, beside an index of the source files with their SHA-256 fingerprints.
Read it with
Run your next audit file test without the Excel crash.
One free engagement to evaluate, valid 60 days. The ledger never leaves the machine.
- 20 minutes
- Runs on a fictional engagement
- No client data required