We cannot edit docx and xslx files directly in ACC. We cannot add Issues directly in ACC in docx and xslx files. ACC should use openDocument formats and allow creation of Issues in document files.
We can only add Comments in docx and xslx files, but Comments are not Issues, we can't add status to Comments, we cannot assign roles or users to Comments. We cannot filter Comments by status, by role or by user. We cannot create reports on those Comments, therefore we can't track Comments.