Due to ongoing operational failures following the recent software conversion, the firm has implemented a temporary dual-system workflow to ensure continuity of financial reporting and timely tax return preparation.

This procedure has been established to allow completion of year-end financial closing processes while the server-based production environment remains partially nonfunctional.

This interim procedure was implemented to:

Prevent delays in corporate tax return preparation

Maintain accurate year-end financial reporting

Protect client service continuity

Preserve revenue flow during peak filing season

This action represents a business continuity safeguard necessitated by software malfunction, not a change in standard accounting policy.

The laptop file is designated as the authoritative tax reporting ledger for the 2025 year-end close.

This interim procedure was implemented to:

Prevent delays in corporate tax return preparation

Maintain accurate year-end financial reporting

Protect client service continuity

Preserve revenue flow during peak filing season

This action represents a business continuity safeguard necessitated by software malfunction, not a change in standard accounting policy.