Boulangerie La Fournée in Bohicon has closed its year. Afiavi Hounkpatin must now hand over the annual statements as one frozen set, and not as figures that move when someone posts a late entry. A filing does this: it keeps the balance sheet, the income statement, the cash flow and the notes of a closed year exactly as they were computed. The same steps apply to any accountant who files statements for a client account. Before filing, the year must be closed (see Close the year). To read the statements and write their notes, see Official annual statements. The same steps file the transfer-pricing declaration, on its own form (see Declare transfer pricing).

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Who works where

Afiavi works in the organization space of her firm, on the book of her client account. A client account can also work on its own book from the client space. Both spaces offer the same actions.

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Prepare a draft

Afiavi prepares the filing with Prepare a filing, naming the closed year. Exowpee computes the statements as they are now and freezes them in a draft. It also remembers the closing date of the year and the state of the notes, so that it can tell later whether the draft is out of date. A transfer-pricing draft remembers the related parties and the written answers instead of the notes. She can read the draft with View a filing, and see all the filings of the book, filtered by year or status, with List filings.

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Refresh it when figures change

Comlan Adjovi completes a missing note, or Afiavi corrects an entry and closes the year again. The draft still shows the old figures. She uses Refresh a draft filing, which recomputes the same draft in place. It keeps its identifier.

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Download it for review

Before submitting, Afiavi downloads the draft with Download a filing as PDF and reads it with the baker. The PDF prints the frozen content. It works for a draft, a filed filing and a superseded one. Only the statements have a PDF: a transfer-pricing filing has none yet.

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Submit it

When everyone agrees, Afiavi submits the draft with Submit a filing. From then on the content is never recomputed.

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Correct a filing that was already submitted

The baker finds an error after the submission. A filed filing cannot be refreshed. Afiavi reopens the work, prepares a new draft and names the filed filing it replaces. When she submits the new draft, the earlier one becomes superseded.

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The rules

  • Preparing and refreshing also compute the statements and notes, so they also need the permissions to view accounting reports and to list notes. On the transfer-pricing form, they need the permissions to view accounting reports, to list related parties and to list the written answers.
  • The accounting module must be enabled for the organization. In the organization space the caller needs an access grant on the book. In the client space the book is the client account’s own.
  • The book must have accounting set up (it has at least one journal).
  • A draft can be prepared only for a closed fiscal year of the book. The year is required. A book holds one draft per fiscal year and form: a second draft is refused. Filed and superseded filings do not count.
  • The form defaults to the normal one, the annual statements. The transfer-pricing form holds the declaration described in Declare transfer pricing. The country-by-country form passes validation but is refused, because it cannot be computed from the books.
  • A draft can be refreshed only while the year is still closed. A filed or superseded filing is refused.
  • On the normal form, preparing or refreshing is refused when an account has activity that no line of the statements claims; the error names the account.
  • When a link to the filed filing to replace is sent, it must be a filing in the filed state, of the same book, year and form. When refreshing, a link can be set but never cleared: leaving the field out keeps the current one.
  • To submit, all of these must hold: the filing is a draft; the year is still closed; the draft is current, so it is refused as stale if the year was reopened and closed again, or if the notes changed since it was computed (on the transfer-pricing form, the related parties it declares or the written answers). On the normal form, the balance sheet and cash flow checks stored in it must also pass, and every mandatory note filled in by hand must have data.
  • When another filing of the same book, year and form is already filed, the draft must name it, otherwise it is refused.
  • The PDF is generated when downloaded from the frozen content and is not stored. Only the PDF format exists, and only for the normal form.
  • To keep a stored copy or hand the statements to someone outside, use an export (see Export and share accounting files).

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All the actions of this topic