The IRIS worksheet

The worksheet turns a reconciled ledger into the numbers a human keys into IRIS. It is the last step, not the first.

Why it may refuse to export

Each blocker is a specific claim about trustworthiness:

• Missing field codes. TY2026 replaced the flat coded sheets with a screen flow, so the SRO publishes labels while the numbers live inside IRIS. A line with no code cannot be keyed into anything, and inventing one is the worst failure available here.
• Unverified codes. A code with no record of where it was confirmed is a transcription, not a fact.
• The year does not reconcile. Every figure below an unreconciled year is provisional.
• Questions still unanswered. That money is on no line at all.
• A category mapped to two fields in one section. The winner would be arbitrary.

What still exports

Everything except the worksheet. The rest of the package — ledger, reconciliation, document index, cover — exports regardless, with the discrepancy printed on the face of every document. An honest incomplete package beats a confident wrong one.

Traceability

Every number carries the categories that made it, down to the transactions, and that trail survives into the exported CSV. A number you cannot trace is a number you cannot defend.