The tax agent ledger version should be identified when a final export is requested after the accounts or tax workings have already been approved. Preserve the approved snapshot and explain any later postings. The newest file in a shared folder is not necessarily the version underlying the accepted tax computation.

Accounting records, calculator and glasses on a desk
Illustrative photograph by Cht Gsml.

Establish what was approved

Record the company, financial period, approval reference and relevant trial balance. Ask whether approval covered the financial statements, tax computation, return or a particular working schedule.

Identify the exact ledger export used for that work. Keep its export date, included accounts and any filters so the basis can be reproduced.

Reconcile later changes

List journals posted after the approved snapshot, including their effective periods and supporting references. Ask the accountant and tax agent what those entries affect before sending a replacement file.

Do not label an export final while a material adjustment remains unresolved. Equally, do not remove a genuine later entry merely to force agreement with an older tax pack.

Example: a post-approval journal changes an expense

The company posts a supported adjustment after the tax reviewer approved the earlier working papers. Provide both snapshots and a bridge explaining the change. The tax agent should assess whether the computation or return needs a further review or correction through the appropriate process.

Keep the accepted handover

Retain the actual file supplied, covering explanation and agent acknowledgement. Record any required reapproval or filing action separately. IRAS recordkeeping guidance supports a traceable transaction history; sending a final ledger does not itself prove that a tax return has been filed or that later changes were accepted by IRAS.

Related practical guidance

For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.

Official guidance: IRAS official guidance.

Help with your company records

For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.