Owner
Manager
Assigned
Review team
Workflow
Engagement closeout
Review cadence
Per engagement
Operating Standard
SOPs support review-first execution
SOP Library documents repeatable practice work, ownership, review checkpoints, and version history while preserving professional judgment and regulatory verification.
Review Control
Procedure steps
Steps define the minimum operating standard before client work advances to delivery, review, or closeout.
Step 1
Confirm working paper completeness
Owner: Reviewer
Step 2
Approve client-facing note
Owner: Manager
Step 3
Record closeout evidence
Owner: Staff preparer
Step 4
Archive engagement record
Owner: Owner CPA