Practice
Carrying an engagement forward
A practice does not start a quarter from nothing. The bank accounts are the same accounts and the mapping is the same mapping. But last quarter's conclusions are not this quarter's conclusions, and the line between those two things is what this feature is.
What carries
| Carried | Why |
|---|---|
| Bank account scope | The same ledger accounts are the bank this quarter |
| Import mappings | The same export, the same columns |
| Rule configuration | Thresholds and overrides exactly as the last period ran them |
| Control-account scopes | Copied onto the new engagement, not shared across periods |
| Reconciliation settings | Date window and amount tolerance |
| Reviewer | The local label on the working paper |
| Known counterparties | So the new period can tell a new counterparty from one you have seen |
| Prior decisions | As review context, see below |
What does not
- Transactions. The new period is imported fresh.
- Bank movements. A statement belongs to the period it covers.
- Findings. A finding is about records, and the records are not carried.
- Validation and reconciliation runs. A run belongs to the data it ran against.
- Suppressions, as suppressions.
- Tax regimes the new period is not evidenced for. Every dated rule re-evaluates its own regime against the new dates.
Both columns are shown in full before anything is created, and you confirm. Nothing happens on the strength of a button labelled “carry forward” alone.
Suppression is carried as an explanation, not as a decision
The rule still runs
A prior decision is matched to a new finding on the rule and, where the decision named one, the same counterparty or account. Exact identity, never a fuzzy match on a name. The reviewer then decides again, with the earlier explanation in front of them, which is what a second pair of eyes is for, and what an automatic suppression quietly prevents.
The period it proposes
Accounting periods are months, not spans of days: a quarter is three calendar months whether it has ninety days or ninety-two. Where the period is whole months, the next one is the same number of months on, ending on the last day of its final month, and is labelled the way a quarter or a year is labelled. Anything else falls back to the same number of days and is labelled by its dates rather than pretending to be a quarter.
What it refuses
- An archived engagement. Archiving means put away; reopen it first if it really is the one the next period should be built from.
- A second engagement over a period a client already has. The existing one is named, and you open that instead.
Isolation
Every read a carry-forward makes is scoped to the client the source engagement belongs to, and the target engagement is derived from the same client identifier. The tests serialise the payload and assert that no identifier from the previous period’s records: and no trace of another client, appears anywhere in it.