Client Authorisation Before Filing: A Short Workflow

A practice may prepare a return through several conversations, document requests and corrections. The client may remember an earlier estimate while the preparer is working from a later draft. Written approval gives both sides a shared record of what was presented and what the client agreed could proceed.

It also creates a useful pause. The client can identify missing income, question an unfamiliar entry or explain a transaction before the practice acts. Approval should follow a meaningful review. A reply collected without showing the draft tells the team little about what the client understood.

Send a readable review pack through an agreed secure channel. Give the draft a clear version label and identify the relevant assessment year. Include enough explanation for the client to understand the proposed return without having to interpret working papers.

Where relevant, compare client records with information available through Form 26AS, AIS and TIS on the Income Tax e-filing portal. Investigate differences rather than treating either source as automatically complete or correct. This guide does not restate current rules or figures; check the current figure on the official portal or with your chartered accountant.

1. 01

   Complete the preparer's review

   Check the draft against the records received. List any unresolved matter and assign someone to resolve it. Do not describe a draft as ready for approval while a question remains that could change the return.

2. 02

   Identify the client reviewer

   Confirm who should review the information and communicate approval. For an entity, check the person's role and authority with the engagement lead. Avoid assuming that the person who sends records can also approve filing.

3. 03

   Share the identified draft

   Send the review pack with its version label. Explain the main outcome and ask the client to check completeness, personal or business details and any assumptions highlighted. Invite questions before approval.

4. 04

   Capture an explicit response

   Ask for a written reply that identifies the draft and approves proceeding with filing. A statement that the message was received, or that an attachment opened, does not clearly communicate that decision.

5. 05

   Check the handoff before filing

   The person handling filing should confirm that the approved version matches the version ready to proceed. Retain the approval and record any subsequent action separately, including any verification steps still outstanding.

A small practice can keep this workflow in a controlled checklist. Record the draft version, reviewer, query status, approval location and person responsible for the next action. Use clear statuses such as awaiting clarification, awaiting approval and approved for filing.

Keep the request short and specific. State that the client should review the attached or securely shared draft, raise corrections and confirm whether the practice may proceed. Avoid broad wording that appears to approve future drafts or unrelated work.

A useful reply identifies the same version and clearly says the client approves proceeding. Keep the original message and its context. If approval is discussed by phone, send a written recap and obtain a confirming reply before treating approval as complete.

Do not request passwords or OTPs as evidence of consent. Keep approval separate from authentication and verification. Agree a secure way to exchange records, and limit access to the people who need them.

• Treating silence as consent. Follow up and keep the work marked as awaiting approval.
• Accepting an unclear reply. Ask whether the client approves filing the identified draft.
• Saving approval without the draft. Keep both together so another reviewer can understand what was approved.
• Changing the return after approval. Explain changes that affect the reviewed information and obtain fresh approval.
• Relying on a colleague's memory. Store the original approval where the responsible team can retrieve it securely.
• Treating approval as proof of filing or verification. Record each stage separately and check what remains outstanding.

• ✓The exact draft and computation shared for approval.
• ✓The summary, queries and explanations sent with that draft.
• ✓The client's original approval and the identity of the person responding.
• ✓Any later correction, revised draft and fresh approval.
• ✓A separate record of filing status, acknowledgement and outstanding verification work, where applicable.

Store the pack in the client's controlled record location. Avoid leaving the only copy in one employee's inbox or personal messaging account. Apply the practice's access and retention arrangements, and confirm applicable requirements with the chartered accountant.

Close the workflow with a clear status update to the client. State what has happened and whether any action remains. This keeps the approval record useful during later questions and gives the next person handling the engagement a clear starting point.