Guides for preparers and Reviewers who use AI tools on client folders: cited figures, checks and workpapers.
How a manager keeps a status board for AI-drafted files: six fixed stages, one owner and one date per file, and a weekly read for files stuck in a stage.
How a Firm can have a Preparer screen poor scans before an AI drafting pass, hold back pages a person can't read with confidence, and get a clean copy or key by hand.
How a Firm can have a Preparer mark each AI-drafted row as drafted, edited or keyed by hand, and have the Reviewer read changed rows, then the rest, before sign-off.
How a firm manager and Reviewers sort a season's send-back notes on AI-drafted files by cause, count each cause, and route each one to a single fix.
When an AI-drafted file changes hands mid-prep, a one-page handoff note shows the next Preparer what's checked, what's open, and which instruction ran.
A one-page cover the Firm can ask a Reviewer to build before signing an AI-drafted file: what was tied out, sampled, noted and left open, and who signed.
How a Firm logs Preparer and Reviewer minutes and send-backs for AI-pass and by-hand files, then decides at mid-season to keep, change or stop the pass.
A written path for a Preparer and Reviewer disagreement on an AI-drafted entry: both readings with the page cited, a set time to settle, a named senior, and a record.
A Preparer's self-review of an AI-drafted file before hand-off: locators, tie-out lines, blanks, prior notes, the file index, and a ready-for-review mark.
How a Reviewer sorts AI-drafted rows into tiers, reads every top-tier row and a stated sample of the rest, and widens the check when a sampled row fails.
A two-week practice plan to train a new Preparer to check AI drafts: synthetic Doe drill files with seeded errors, a drill log, and a senior's sign-off on each drill.
How a manager scores client files on four workload facts to pick which go through an AI-drafting pass first and which stay all by hand.