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Electronic Review - Not Applicable (N) Function (Desktop)
What it is: A setting on Electronic Review that controls whether working papers and financial data marked "Not Applicable" are hidden or visible, and allows you to reverse that status if needed.
What it's for
Items irrelevant to a particular client — such as disclosures that do not apply to the entity type — are marked Not Applicable to keep the AFS and working papers clean. If a user cannot find a working paper or AFS section, it may have been marked N/A. This feature lets the reviewer see those hidden items and, if necessary, restore them to applicable status.
How to do it
View items marked Not Applicable
- Navigate to Electronic Review.
- Select View N/A.
- Working papers and financial data marked Not Applicable appear highlighted in light blue under the Working Papers and Financial Data sections.
Restore an item to Applicable
- With N/A view active, select the relevant cell under the N column for the item you want to restore.
- The item returns to its normal (applicable) state.
Tip: If a working paper or AFS section is missing from view entirely, check whether it has been marked Not Applicable before assuming it has been deleted.