FICTIONAL RECORDS · ALL CASES NOT RUN · LOCAL PREVIEW

Right amount, which engagement?

A practical companion to the November 6 draft, The right amount in the wrong tax file. Identify a proposed association, its evidence and the reviewer’s next question. Start with the firm’s existing process.

Agree on the rule first

For this exercise only: an exact fictional engagement reference and intended period support a proposed association. Display name, amount and filename alone do not. Hold conflicts for practitioner review. This is not an identity or authenticity check.

The practitioner sets the actual acceptance rule before any demonstration. Never upload genuine cross-client records for this exercise.

Fictional engagement map

• CASE-ALPHA: Morgan Cedar, reference ALPHA-17, intended period 2025
• CASE-BRAVO: Morgan Cedar, reference BRAVO-62, intended period 2025
• CASE-CHARLIE: Cedar Workshop LLC, reference CHARLIE-08, intended period 2025

First review: cards 01–05

Record the proposed engagement and period, supporting fields, uncertainty, next owner and action. Preserve a legitimate unresolved question.

Introduce the correction later

Only after the first observations are recorded, the facilitator supplies card 06: later correction. Ask which earlier review used the source and who must reconsider it. A correction is not automatic approval.

Twenty-minute working session

1. 0–3: agree acceptance and escalation rules; keep the answer key separate.
2. 3–11: review cards 01–05 without coaching; record exact observations.
3. 11–14: introduce the correction and record the affected question.
4. 14–18: a second authorized reviewer reconstructs the handoff without verbal explanation.
5. 18–20: reveal the facilitator key, discuss disagreements and record limitations.

Observation sheet

Actual results are blank. Record appropriate holds separately from wrong associations and preparation effort separately from review effort.

Download the local exercise

• Initial fictional cards and engagement map
• Blank observations CSV
• Separate facilitator key — reveal after recording

What this can establish

This small exercise can identify a handoff question worth investigating. It cannot establish production accuracy, tax correctness, authenticity or identity certification. Any comparison needs equivalent independently authored variants and a record of order/learning effects.

I am Raman Yakkala, AmitaSoft’s founder. TaxFlo on SafeVault supports extraction, classification, discrepancies, missing-evidence visibility and authorized prior-year context. This packet does not claim every association behavior is implemented or tested. Accounting/tax judgments, audit conclusions and final approval stay with practitioners.

Background: NIST AI RMF1.0 Core, MEASURE 2 is voluntary guidance, not certification or endorsement of this exercise. A revision is in progress. Request a 20-minute fictional-workflow review; no taxpayer files needed.