Which of these would not normally be included in the permanent file portion of the working papers?
A) extracts or copies of the company replaceable rules.
B) a copy of prior years' working trial balances.
C) analysis of accounts that are important to the audit each year.
D) analytical review schedules from previous years.

Question

Quizplus · Accepted Answer

A permanent file typically includes documents that are relevant to multiple accounting periods, such as company rules or foundational financial statements. Prior years' working trial balances, which change each year and are specific to a single period, would not normally be included in the permanent file.

Which of These Would Not Normally Be Included in the Permanent