working papers

Noun

working papers pl (plural only)

1. (US, plural, plural-only) A set of documents or a certificate serving as a permit that grants state permission for a minor (child or adolescent) to work, with restrictions on the amount and type of work.
   • If the child is of a working age it may be taken for granted that his relatives are desirous of putting him to work at once, to add to the family income. The institution should be charged with the duty of procuring the working papers of every boy of working age discharged, as this is a parent's...1909, Tenth New York State Conference of Charities and Correction: Proceedings. Albany, New York, November 16-18, 1909, Albany, New York: J.B. Lyon Company, State Printers, page 140
   • Exemption n.—By special permit issued for particular cases by some specially authorized person, as a judge of juvenile court. This permit is distinct from the papers spoken of as working papers or employment certificates. […] Chapter VI: Working papers. Classes of working papers defined. / The...1912, William F. Ogburn, “Progress and Uniformity in Child-labor Legislation: A Study in Statistical Measurement”, in Studies in History, Economics and Public Law, volume 48, number 2, Columbia...
2. (plural, plural-only) The notes and interim documents used during the work in process of an accountant, auditor, or other knowledge worker.
   • Working Papers. / The subject of working papers is very important to the auditor. It is so important and moreover so extensive that more than one book has been devoted entirely to it. For the author's views on the subject, the reader is referred to "Accountants’ Working Papers" by Palmer and Bell....1936 [1924], William Hansell Bell, John Abrum Powelson, Auditing, Prentice-Hall, page 24