Prepare to publish current returns (4)
I believe the answer is:
edit
'prepare to publish' is the definition.
(to prepare material for publication)
'current returns' is the wordplay.
'current' becomes 'tide' (sea currents).
'returns' is a reversal indicator.
'tide' back-to-front is 'EDIT'.
(Other definitions for edit that I've seen before include "be a bookmaker" , "Redact, perhaps" , "Make textual changes" , "Revise for publication" , "Tide (anag.)" .)