R&D documentation governance
Most companies generate R&D tax credits worth millions. Fewer than 20% have documentation that survives a formal examination. Archway closes that gap.
Three-layer architecture
Archway's R&D documentation governance is deployed in three layers. Each layer addresses a different phase of the documentation lifecycle — from initial system installation through examination defense.
Layer 1
Governance installation
- — Control framework for evidence collection
- — Documentation standards and templates
- — Contemporaneous capture protocols
- — Four-Part Test methodology alignment
Layer 2
Pre-filing qualitative review
- — Documentation quality assessment
- — Methodology validation
- — Gap identification and remediation
- — Evidence sufficiency scoring
Layer 3
Examination readiness
- — Audit defense preparation
- — Evidence organization and indexing
- — Response architecture design
- — SME preparation and rehearsal
Regulatory context
Form 6765 Section G now requires mandatory per-business-component reporting beginning tax year 2026. Companies claiming R&D credits must substantiate each business component with contemporaneous documentation that demonstrates qualification under the Four-Part Test. The documentation burden has increased — governance systems that were optional are becoming necessary.
R&D documentation credentials
Scope boundary
Archway provides qualitative governance only — Four-Part Test substantiation, contemporaneous documentation architecture, and examination defense preparation. Archway does not provide tax advice, credit calculation, or tax return preparation. Those services require CPA or Enrolled Agent licensure.
Assess Your Documentation Risk
Answer six questions about your R&D activities and documentation practices for a structured risk assessment — gaps, exposure, and what a fix looks like.