The IRS recordkeeping overview explains that purchases, sales, payroll and other transactions generate supporting documents, and that the business must be able to substantiate relevant tax-return entries. The handoff should preserve that evidence rather than detach summary numbers from their sources.
Create a document index
Group records by entity, reporting period and purpose. Identify the version supplied and any later replacement. Ask the accountant which format and secure delivery route it prefers. An organized index should help the reviewer find a record without copying sensitive details into a less protected spreadsheet.
Keep the submitted package identifiable. If a document changes afterward, retain the original and record the reason for the replacement. A correction should create a traceable sequence instead of silently changing the evidence behind a completed review.
Keep questions beside the figures
Include a concise list of unresolved items, such as an unexplained deposit, missing statement or disputed invoice. Identify who is following up and which supporting record is expected. Do not conceal a gap with a balancing entry whose purpose nobody can explain.
For a business with several locations, confirm which records belong to each entity and which costs need further allocation review. Similar trading names can make a folder appear consistent while mixing different taxpayers or periods. Label the documents accurately before the adviser begins its work.
Confirm receipt and the next review step
Check that the intended reviewer can access and open the supplied files. Ask which items remain outstanding rather than assuming that a successful upload means the package is complete. Record the requested follow-up date and responsible person.
Retention requirements depend on the document and circumstances, so obtain appropriate advice before deleting originals. The practical goal is a reproducible handoff: a reviewer can locate the source, understand the revision and see the unanswered question. That makes year-end work easier to continue when staff or advisers change.