Product

A governed commercial-audit workflow in one engagement file

Trial balance linking, guided workpapers, review notes, electronic stamps, partner finalize, and a firm-branded permanent-file package—in one multi-user engagement.

7-day free trial · No credit card · Sample engagement · Self-service

533

methodology programs

4,318

procedures with assertions

8

controlled library scopes

Five commercial legal-form scopes (C-Corporation, S-Corporation, LLC, partnership/LLP, and sole proprietorship), plus governed-development libraries for not-for-profit, governmental, and employee benefit plan work. Specialty engagement creation remains disabled until the applicable independent review is complete.

Methodology controls

What a nontraditional library must support

Content pack 2026.5. Original, firm-adaptable programs with documented procedures, assertions, and decision points.

  • Applicable GAAS requirements coverageavailable

    Series A–Z plus specialty NFP / GOV / EBP packs with procedures and standards orientation notes

  • Sufficient documentation of work and reviewavailable

    Live worksheets with procedures, testing tables, exception fields, and narrative conclusions

  • Risk-responsive procedures (not generic checklists only)Available with firm tailoring

    Decision engines that branch documentation and suggested responses (yes/no with standards-oriented guidance)

  • Reporting templates and inappropriate-report safeguardsScoped support

    Report aid drafts (auditor report paths, engagement letter, TCWG, rep letter outlines)

  • Governed methodology updatesavailable

    Versioned content pack (2026.5) with quality-layer patches

  • Quality management supportScoped support

    A-1 acceptance/continuance and independence decisions; A-3 independence program

  • Professional judgment and engagement-specific tailoringAvailable with firm tailoring

    N/A with reason, editable suggest drafts, decision branching, and entity scoping

GAASFlow methodology is an original, firm-adaptable toolkit. It is not a substitute for professional standards, firm methodology, or engagement-specific judgment. GAASFlow is not AICPA-endorsed and does not guarantee peer-review outcomes.

Engagement workspace

One multi-user cloud file where firm brand, roles, status, notes, and documents live together.

  • Firm headers, logo, and confidentiality footers
  • Partner, manager, staff, and reviewer roles
  • Autosave, activity history, and export packages

Trial balance linking

Import client TB data and link it into cycle mapping, lead schedules, variance, and materiality assistance.

  • CSV upload or paste from common exports
  • Cycle mapping and financial-statement orientation
  • Seed lead workpapers from trial-balance balances
  • Materiality assistance and prior-year variance views

Guided workpapers and evidence

Live worksheets with procedures, testing tables, exceptions, conclusions, and attachments—not static checklists alone.

  • Procedure completion tracking
  • Document vault with version history and lock
  • Entity-type filtering
  • Decision points with standards orientation

PBC and confirmations

Track prepared-by-client requests and confirmation status without burying work in email.

  • Shareable client PBC portal link
  • Owners, due dates, and status workflow
  • Confirmation types and exceptions
  • Alternative procedures notes

Review, lock, and partner finalize

Preparer and reviewer stamps, open-note discipline, workpaper finalize/lock, and partner approve when readiness is clear.

  • One-click preparer and reviewer stamps
  • Review notes linked to workpapers
  • Workpaper finalize and lock
  • Partner readiness and partner approve file

Reporting, export, and roll-forward

Firm-branded packages for permanent files, report aids, and structure for the next period. Full FS package generation is expanding on the roadmap.

  • Print / PDF engagement package with filters
  • Engagement letter and report aids
  • Roll forward for next period
  • Duplicate engagement structure

Evaluator checklist

Shipped vs partial vs roadmap

Named the way engagement teams evaluate software—without overstating.

Trial balance import and linking

In product

Import the client trial balance, map accounts to cycles, seed lead schedules, and drive materiality and scoping assists.

  • CSV or paste import from common accounting exports
  • Cycle mapping and financial-statement orientation views
  • Seed lead workpapers from trial-balance balances
  • Materiality and planning assists grounded in imported balances
  • Prior-year columns when provided on the import

GAASFlow is an engagement file—not a full general-ledger or subledger system. Linking means TB → cycles, leads, and workpapers inside the file.

Guided workpapers and evidence

In product

Live worksheets with procedures, testing tables, exceptions, conclusions, and electronic stamps—not static PDF checklists alone.

  • Methodology library with programs, procedures, and decision points
  • Preparer and reviewer electronic stamps with re-review after material edits
  • Review notes that can block reviewer sign-off when open
  • Document vault with version history and per-document lock

Teams still apply professional judgment and approve the methodology used on each engagement.

File lock and finalization controls

In product

Workpaper lock and final status, partner approval when readiness blockers are clear, and engagement final/archived status with role rules.

  • Workpaper status through ready-for-review, finalized, and locked
  • Partner approve when peer-readiness blockers are clear
  • Engagement-level final and archived status (owner/partner/manager for final)
  • Role-gated saves so staff cannot invent partner approval

This supports engagement-file discipline. It is not a full firm SQMS or issuance workflow product by itself.

Documents, versions, and lock

In product

Engagement document vault with folders, version history, and lock for current evidence.

  • Document vault on the engagement (current / permanent-style organization)
  • Immutable version history and lock/unlock on documents
  • 25 MB PDF, image, text, XLS/XLSX, DOCX, and ZIP uploads with plan storage quotas
  • Bulk upload and latest-version ZIP download with SHA-256 manifest
  • Immutable client general-ledger CSV populations with field mapping, balance checks, and re-import history
  • Firm branding and confidentiality footer on packages

GAASFlow does not replace your firm’s written retention policy, legal hold process, or archive outside the engagement file. Stronger permanent-file retention UX remains an active investment area.

Reporting and financial statement support

In product

Governed draft statements, disclosure decisions, report aids, and firm-controlled release packages for supported commercial U.S. GAAP engagements.

  • Report aid drafts (engagement letter, opinion orientation, related letters)
  • R-series reporting workpapers and partner summary
  • Server-generated governed package PDF plus firm-branded workpaper print view with stamps and filters
  • Versioned balance sheet, income, equity, and cash-flow drafts tied to the adjusted trial balance
  • Deterministic statement tie-outs and governed disclosure decisions

GAASFlow provides scoped statement and disclosure support for implemented engagement profiles; it is not a general-purpose financial-reporting suite, and entity-specific presentation depth remains limited.

PBC portal and confirmations

In product

Client portal for prepared-by-client requests and confirmation tracking inside the engagement.

  • Expiring portal link; clients update existing PBC rows and attach screened files to a request
  • Owners, due dates, and status
  • Confirmation log and letter drafts

Portal access is token-based for PBC—not full client collaboration on the entire binder.

See also public roadmap.