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.