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Free Audit Workpaper · 2026 Edition

ACA Filing Transmission
Audit Checklist

AIR acceptance is not the same as compliance accuracy. This formal audit workpaper gives you 60 procedures across 9 sections to close the gap between a technically accepted transmission and a defensible filing.

What’s Inside — 9 Sections, 60 Procedures
Section 1: Governance and Authorization
Section 2: Pre-Transmission Data Quality
Section 3: Form 1094-C Review
Section 4: Form 1095-C Code Logic
Section 5: Transmission Execution
Section 6: Acknowledgement Review
Section 7: Employee Furnishing
Section 8: Exception and Escalation Log
Section 9: Retention and Post-Filing
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60
Audit procedures covering every stage of ACA transmission
9
Sections from governance through post-filing retention
5
High-risk escalation triggers that require immediate action
What’s Inside

Full Table of Contents

  • 1

    Governance and Authorization

    TCC validity, authorized signer documentation, transmission infrastructure controls.

  • 2

    Pre-Transmission Data Quality

    BLOCKING and WARNING severity checks, TIN validation, employee population completeness.

  • 3

    Form 1094-C Review

    Part III certifications, full-time counts, Aggregated ALE Group entries, authoritative transmittal.

  • 4

    Form 1095-C Code Logic

    Line 14/15/16 dependencies, incompatible combinations, affordability safe harbor documentation.

  • 5

    Transmission Execution

    AIR submission controls, batch structure, production vs. test environment confirmation.

  • 6

    Acknowledgement Review

    Accepted, Accepted with Errors, and Rejected outcome handling; error code triage.

  • 7

    Employee Furnishing

    1095-C delivery verification, PBRA alternative notice compliance, employee request procedures.

  • 8

    Exception and Escalation Log

    Documented exceptions with owners, remediation status, escalation triggers, sign-off chain.

  • 9

    Retention and Post-Filing

    Record retention schedule, correction filing procedures, IRS notice readiness.

Companion resource

Use alongside the AIR Error Codes & Corrections Guide for complete transmission coverage.

Who This Is For

Built for Practitioners

📋

ACA Compliance Leads

Run a documented, reproducible audit trail before every transmission.

🔍

Internal Audit Teams

Use as a formal audit workpaper with cross-functional sign-off and exception documentation.

📊

ACA Reporting Vendors

Standardize pre-transmission review across all client accounts.

👔

Finance and Compliance Officers

Ensure the filing is defensible before it reaches the IRS.

Disclaimer. This guide is informational only and does not constitute legal, tax, or accounting advice. Verify all figures against current IRS publications before relying on them in a filing or controversy posture. Consult qualified ERISA, tax, and benefits counsel. PenaltyShield is not a law firm.

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