Efile admin process Efile admin information can be reviewed from inside of Practice Engine and CCH Axcess Tax efiling Practice Engine – Efile Admin Screens https://ksmpe.ksmcpa.com/PE/KSM/EFileAdmin/457 Item 1: Export Returns Shows all returns that are in the queue that need to be manually released or will be automatically released by the system (green bar) icon indicates that we have already received an 8879 for the record and we have received some other document Must go into CCH efiling to confirm that there is a record to release Click the box in CCH (if applicable) to release Click the box in PE > Export Data to process and remove the record ***removing the record from this screen DOES NOT release it in CCH efile - Return Debit Lock – Debit Locked. DO NOT unlock this. Staff have to go through their own process to unlock debit locked returns to keep the responsibility on them for understanding - Staff Manual Lock – Staff have gone into the job, and manually locked the return. The return will not queue for auto-release until staff remove the lock. Never manually release a locked return > - IT/Admin – This is used by IT/Admin to temp lock the return and to send all staff on the job an email to export the return. You will need to unlock it so if staff do export the return, it will auto-release. Select record > Push Email Lock > staff receive an email > Click the padlock to undo In order to process a manual return (non-green bar), select the record in PE > Select Export Data AND go into CCH Efile and release the return Item 2: Export Extensions Shows all extensions that are in the queue that need to be manually released or will be automatically released by the system (green bar) - Extension Debit Lock – Debit Locked. DO NOT unlock this. Staff have to go through their own process to unlock debit locked extensions to keep the responsibility on them for understanding - Staff Manual Lock – Staff have gone into the job, and manually locked the extension. The extension will not queue for auto-release until staff remove the lock. Never manually release a locked record > - IT/Admin – This is used by IT/Admin to temp lock the return and to send all staff on the job an email to export the return. You will need to unlock it so if staff do export the return, it will auto-release. Select record > Push Email Lock > staff receive an email > Click the padlock to undo In order to process a manual extension (non-green bar), select the record in PE > Select Export Data AND go into CCH Efile and release the extension Item 3: 8879 Approval This screen identifies all records that we have received 8879s for that have not been fully approved Returns are not processed without being approved first Practice Engine - How to request to release return without signed 8879s Above is the only way to release returns without approval. Never release a return without the partner approval in PE. You cannot accept email, phone call, walk-by, etc. Practice Engine – Staff Workflow Dashboard All jobs in the system are guided by proper dates on jobs and proper roles being filled Select specific job > Dates > Make certain these match the return period dates Common Troubleshooting: Missing return association Incorrect return association to wrong version, year, type Barcode is incorrect and tied to wrong job and no 8879s Check Documents tab on PE job to make certain 8879s are there and match client Manual 8879 association is tied to wrong record Staff selected to e-extend jurisdiction by mistake or did NOT export extension first Staff used wrong Job template in PE Staff copy template from previous year and just change text in description Notes and history show what has happened with the record Deadline Days – March, April, May Go through ALL Ready to Release returns for all relevant entities that are due to determine if they have an accepted extension or not Check CCH Efiling for Ready to Release return and check for accepted extension CCH Efiling – if there is an accepted extension, enter the deadline date in the Signature Form field on the e-filing status tab PE – Jurisdictions tab to see if e-extended and maybe not released in CCH yet or PE - https://ksmpe.ksmcpa.com/PE/KSM/EFileAdmin/457 > Admin > Send Email based on Status > Accepted with Ready to Release This will show ALL accepted extensions that also have a Ready to Release return PE – Keep in mind that this typically updates every 30 minutes unless CCH is having speed issues, and then the update time could be up to 4+ hours PE – Export Returns and Export Extensions Staff returns must be processed and released Check for any schema validation errors and incorrect EIN rejections. Although notifications are emailed to staff, if these returns are not handled properly, these are not true IRS rejections and will be considered not filed timely At end of day, make certain ALL ready to release extensions have been released Otherwise, notify partner and person that released the record You can use the efile admin tool in order to send blanket emails to everyone on job At end of day, make certain ALL ready to release returns have been released. Otherwise, notify partner and person that released the record You can use the efile admin tool in order to send blanket emails to everyone on job Confirm that all preparer/debit locks have been validated/removed/extended/released by the staff. Under no circumstances should you remove a lock, unless you placed the lock Rejected records: No more than 5 days for efile and 10 for paper, manually follow up with staff to make certain they are following through. Deadline Days – September, October Go through ALL Ready to Release returns for all relevant entities that are due to determine whythey are in Ready to Release Practice Engine Documents tab – are there 8879s that did not process correctly? Is the return locked and staff didn't unlock it (manual, Admin, debit) Does the return association have the correct ID, version, and type that matches efile Does the PE client ID match the CCH Axcess Tax ID – need to update Axcess Tax to match PE and then remove any exports from the efiling system PE – Keep in mind that this typically updates every 30 minutes unless CCH is having speed issues, and then the update time could be up to 4+ hour CCH Efiling NEVER release a return without having a partner go into PE to override it Practice Engine - How to request to release return without signed 8879s At end of day, make certain ALLready to release extensions have been released Otherwise, notify partner and person that released the record You can use the efile admin tool in order to send blanket emails to everyone on job At end of day, make certain ALLready to release returns have been released. Otherwise, notify partner and person that released the record You can use the efile admin tool in order to send blanket emails to everyone on job Confirm that all preparer/debit locks have been validated/removed/extended/released by the staff. Under no circumstances should you remove a lock, unless you placed the lock Rejected records: No more than 5 days for efile and 10 for paper, manually follow up with staff to make certain they are following through. Complexities: Returns with multiple versions – Must release manually as the CCH efile system overwrites subsequent uploads of returns, including different versions. This is typical in the case of disregarded entities, or returns that are filed with fed and specific states and then another version that is only to go to specific states. Must do this on the phone with staff after an 8879 is accepted. Complex consolidated returns must be manually released as some have federal dependencies Staff are able to pull their own history in CCH efile. Staff can contact CCH on their own for rejection detail

ISSUE: Staff deleted return and need to recover it PROCESS: Return can be searched for and recovered from the Recycle Bin in Axcess tax if it is within a 90-day period RESOLUTION: Open Return Manager Click on the drop-down in lower left corner that shows your current view. Select the Recycle Bin Sort by the return field that you can easily find the return by. You can also use the filter to search for a specific return Once selected click on the Restore Selected at the top. The Recycle Bin Report will show after the restore is completed to show the status of each return

Purpose This policy establishes the best practices and procedures to follow when a client transitions to a new accounting firm (successor firm). The guidelines outlined ensure compliance, consistency, and the protection of client information. Best Practices When a client requests a transfer of records to a successor firm, the following best practices must be followed: Format of Provided Documents: Workpapers should be provided in PDF format. Copies of tax returns should also be provided in PDF format. Workpapers may include, but are not limited to: Fixed asset schedules Book-tax reconciliations IAS/CAS reports Basis schedules Restrictions on CCH Axcess Backups: Firm Policy: KSM does not send backups of CCH Axcess files. In rare circumstances where a backup is necessary, approval must be obtained from Claire Sheets or Madison Will before submitting a helpdesk ticket for the backup request. Providing backups of fixed assets is generally permitted and can be provided upon request. Client Handling of Record Transfers: Best practice is for KSM to send client workpapers and tax returns directly to the client, allowing them to share the information with the successor firm at their discretion. This includes sending copies of tax returns (included K-1s) to other third parties. We should provide records to the client, and they should distribute their returns at their discretion. We should not send anything directly to a 3rd party unless specifically approved by Claire Sheets or Madison Will. Providing Information Directly to the Successor Firm: If the client prefers that KSM provides records directly to the successor firm, the following requirements must be met: An access letter must be signed by the client and successor firm before any records are released. This access letter should be prepared by the Tax Support Coordinators and sent to the client and successor firm electronically for signature. Both the successor firm and the client must sign the access letter before any records are shared. For any questions or clarifications, please contact Claire Sheets.

ISSUE: Staff reports that a client needs to be deleted from Axcess Tax NOTES: A client profile will not be able to be deleted if any tax returns exist Returns will need to be moved to another client if they need to be retained RESOLUTION: Open Axcess Tax > Dashboard > Client Manager Enter Client # to remove > close the profile if it opens Select the checkbox in front of the client # to delete Select Delete icon The following message indicates that there are no returns attached and the profile can be removed > Select Delete to finish If you receive the message below, you are unable to delete the Client Profile and must explore alternatives