Setting Up 4-Eye Partner Review Gates & Sign-Offs
Enforce ICAI SQC-1 quality control protocols. Route working papers from article trainee to audit manager to signing partner before release.
Horizon Exports Ltd — FY 2025-26 Form 3CD & ITR-6 Computation
Under ICAI SQC-1 (Standard on Quality Control) and global auditing frameworks, no deliverable, tax computation, or audit report may be issued without multi-tier verification. Pyngyn enforces this with automated 4-Eye Partner Review Gates.
21. 3-Tier Maker-Checker Architecture
Every deliverable moves through a rigorous three-step quality progression before it can be submitted to government portals or presented to the client:
- Tier 1 (Preparer / Article Assistant): Compiles working papers, ledger vouchers, and draft tax computation.
- Tier 2 (Audit Manager / Senior CA): Verifies trial balance alignment, checks statutory clauses, and approves schedules.
- Tier 3 (Engagement Partner): Conducts Engagement Quality Control Review (EQCR) and applies digital signature.
32. Observation Query Registers
Reviewers can highlight specific line items in draft schedules and log observation queries. Preparers receive instant notifications and must attach ledger evidence before the query can be resolved.
43. Cryptographic Tamper-Evident Audit Trails
Every sign-off records an immutable log containing the reviewer's user ID, IP address, timestamp, and SHA-256 document checksum, ensuring effortless compliance during ICAI Peer Reviews.
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