Workpapers & review

Sign-offs and locking

Who signed what, what happens when a document changes after signing, and how to reopen.

5 min readUpdated July 24, 2026Requires Documents

A sign-off records that a named person reviewed a specific version of a workpaper. The version part is what makes it mean anything.

Where to find it

Tasks(any task)Workpapers(any workpaper)

The sign-off bar sits on the workpaper.

Signing

Your firm defines the sign-off roles — typically preparer, reviewer, and a partner or second reviewer. Each role signs independently, so the bar shows the full state of review at a glance.

Sign-offs are tied to a version

This is the important behaviour, and it's what separates a real sign-off from a checkbox.

A sign-off records which version of the document was signed. If the document is re-uploaded afterwards, that sign-off is marked as cleared · re-uploaded, showing which earlier version was actually reviewed.

The sign-off doesn't silently carry over to the new file. Somebody signed off on a document, that document changed, and the record says so.

This is the single most valuable thing the sign-off system does. Without it, a review sign-off means "someone clicked this at some point," and the document underneath could be anything.

Locking

A fully signed workpaper locks. Locked means the workpaper is settled and shouldn't drift.

Unlock and Reopen all are available to administrators. An individual role's sign-off can also be reopened on its own, which is the right move when one reviewer needs another look and the rest of the review stands.

Reopening well

Reopening isn't an admission of failure — it's the correct response to new information, and it's better than editing around a lock.

What matters is that reopening is visible. The sign-off state changes, and the audit log records who reopened what and when.

Reading the bar

Signed, current version — reviewed and unchanged since
Cleared · re-uploaded — signed, then the document changed. Needs another look.
Unsigned — waiting on that role
Locked — fully signed and settled

The cleared state is the one to actually work. It looks signed at a glance and isn't, and it's the state that exists precisely to stop a stale review passing as a current one.

Notes and limits

Sign-off roles are defined by your firm.
Only administrators can unlock a locked workpaper.
Reopening a single role leaves other sign-offs intact.
Sign-off activity appears in the audit log.

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