Rolling Forward your File (Mercia Changes Nov 2022)

The MyWorkpapers Mercia Audit packs will be seeing major changes as a result of updates to ISA240 and ISA315.


Therefore, when rolling forward files you will now see new referencing in the Working Paper Index, changes to some of the procedures within the workpapers, and some new functionality surrounding Enhanced Risk Management.


In order to ensure that this is a smooth transition for all users of MyWorkpapers, we have outlined a brief guide below to ensure users can roll-forward files, whilst ensuring that these updates are incorporated into the new file.


The steps below demonstrate an example of rolling forward a file created using the Limited Companies 2021.12 template, into the new Limited Companies 2022.04 (Enhanced Risk Management) template or later.

For other file types please look out for “(Enhanced Risk Management)” in the file name but follow the guide below.


Step 1

Select Roll-forward file from the My File menu;



Step 2

Search for the client you wish to roll-forward.

The prior period, File Period and File Period Start date will all auto-populate based on the file selected.


You now have the option to roll the file forward into the the 2021.12 or the 2022.04 (Enhanced Risk Management) templates. Please note that the "2022.04 (Enhanced Risk Management)" template should be used for any periods beginning after the 15th December 2021.



Press Next to continue.


Step 3

In Step 2 of the Roll forward wizard, you will now need to select the workpapers from the prior year's engagement that you wish to copy into the new file. 

In order to get access to the updated content and functionality of the Enhanced Risk Management templates, you should only select the supporting documents and Review Points from the prior year's file.  


Financial information will have automatically rolled-forward during step 1 of the roll forward process. All mandatory workpapers will automatically be added in the next stage with the most recent versions.

Please note: If you see “Roll Forward Customiser” ticked, please untick this, as the old Customiser will be rolled forward which is not compatible with the updated  content.


Once you have selected the information you wish to copy into the new file, please select Next.


Step 4

In the 3rd and final stage, you will be pre-populating the remaining folders and workpapers with the updated content from the 2022.04 (Enhanced Risk Management) templates.


If for example you open the B section, you will see the new Mercia referencing;

B01 – Planning Checklist

B02 – Audit Strategy

B40 – Audit Plan


We recommend using the “Select all folders and associated workpapers” option at this point. Please also ensure that the "Roll-forward Customiser" box at the bottom of the page is ticked.

Click "Import Workpapers" to complete the roll forward process;




You have now successfully created your new rolled forward file.

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