Define the purpose of the Working Paper in your Smart Engagement, design the Working Paper accordingly.

Adopt a Working Paper design standard for your firm's engagements and formalise.

Ensure all roleplayers involved in the creation and usage of the Working Papers have an appropriate level of knowledge and competency.

Work collaboratively in designing the Working Papers, share ownership with the users, ensure the Working Papers are peer reviewed before implementation and used.

Use spreadsheets for Working Papers if it's the appropriate tool for the job.

If a Working Paper is intended to be understood and used by others, design it for that purpose.

Include an introduction in the Working Paper to explain its purpose.

Design the Working Paper for scalability and longevity.

Focus on the Working Papers required outputs.

Clearly separate and identify the 3 main components of Working Papers; inputs, workings and outputs.

Be consistent in the structural design of Working Papers.

Use formulas consistently across all Working Papers.

Keep the formulas simple and short.

Parameterise all components of a formula so that formulas are more dynamic and changes to formulas are reduced.

Calculate a value once and then refer back to that same value.

Use simple features over advanced features if they can achieve the same result.

Include content version control in each Working Paper.

Quality Control test, each and every cell in the Working Paper.

Build in validation and diagnostics throughout the Working Paper design process.