How It Works
Six ideas, each one on every screen.
Everything is an item.
An entity's obligations, a benchmarking study, a loan's working, an agreement checked against the policy, a functional analysis, each section of the Local File. Each is built from the file by the tool and carries the evidence it rests on.
Every item is a draft until people sign it.
Reviewed by a team member, verified by a manager, confirmed by a partner, in that order. Each sign-off saves who, when, what they looked at, any change and its reason, and a copy of the content as it stood.
A change reopens the sign-offs.
Each sign-off is tied to a Content hash. Change a comparable's decision, a loan rate, an answer in the functional analysis, or the practice's reading of a rule, and every sign-off resting on it stops counting, without anyone having to remember to reopen it. The Local File's sections rest on the items they quote, so they reopen too.
A suggestion counts for nothing until a person decides.
The screening of comparables, the terms read from an agreement by a model, a drafted narrative, a draft agreement: each is labelled a suggestion. The range is built only from comparables a person accepted; a model's quote that is not in the text, word for word, is flagged.
Every figure cites its source.
Thresholds, rates, deadlines and penalties come from the rules library, each with the law, circular, FAQ or OECD paragraph and the sentence relied on. What could not be verified says "to be confirmed by the practice" wherever it appears; a manager or partner records the practice's own check, and that reopens what rests on the rule.
Nothing leaves as final without its sign-offs.
A Local File exports as a marked draft until every section is confirmed. The evidence pack holds every item, its sign-offs, its changes and the hash of every document, for a quality reviewer or the Tax Department.