74504fb3_ernational_Accounting_Bulletin__Project_Phases
[Allowed for audit firm] Auditor can discuss technical aspects of IRFS or other standards with client Decision about turning requirements of accounting standard into the soft-ware must be done by client [Project Phases] 
Phase 2 Technical concept for the tool must be de-fined and written down
Expert comment: Accounting tools and accounting firms - International Accounting Bulletin
Project Phases