What are the better ways to restrict user to a single record and single subrecords (1-1 instead of 1-n)?

So, I am creating an app to a friend for an Accountant Quality Program.

Basically, it’s a big questionnaire of quality practices implemented by Accounting Companies. After companies answer, with evidence included, they get a rating, and the State Quality Program Organization gives them an award or something.

Ok… the fact here is that I need quite a lot of separation.

  1. No company can see answers from other companies.
  2. The program repeats each year.
    So for each year
    There are like 40 “practices”.
    And each practice has 4 questions, one for each stage pf the PDCA cycle.

The Practices are in a table that is already filled. So it will be blocked to the users.

HOWEVER, in that case, how will I use them again every year? Specially considering the PDCA questions are tied to each practice that are tied to each year?

Some screenshots from the POC to better illustrate the problem

Practice Table. Practice Name, Objective, Specific Questions, Examples of Evidence

The PDCA table with answer filled by user. Notice that PracticeRef refers to Practice Number 1

Now the second big question… how to prevent user for clicking the → button in the PDCA table and answering the same questions again for the SAME pratice?

In the screen that will be used by the users

here… practice number 1 and new record ready to be opened