Reviewer
What is Reviewer?
Source: About, For CPA firms
How it shows up in tax prep
The Reviewer reviews the entry list beside its sources, grouped by form, and every row opens to its source in two clicks or fewer. A row exception needs a written reason, and the Reviewer can send the work back to the Preparer. The Reviewer cannot change a value or an entry state. Sign-off waits until every row is read back as a match and no row exception is open, and it is not a signature on the tax return.
How it shows up in a Study
The Reviewer is a role at the customer Firm, not at TracePrep. The Preparer assembles the file; the Reviewer receives the conclusion, every figure's source trail, and each Preparer adjustment with its written rationale. When the Reviewer approves, the approval is recorded in the audit log. The Reviewer holds both the conclusion and the delivery. TracePrep supports that judgment; it does not make it.
What a Reviewer checks
A review works through three questions. Does each figure open to a named source, release and period? Does each adjustment say which fact it responds to and why it was treated that way? Does the conclusion follow from the facts captured at intake: the duties performed, the period under study and the compensation already recorded? Any figure that cannot answer those questions is the one to resolve before sign-off. In tax prep the questions are shorter: does each row open to its source, and does the value in the tax software match the row?
Where the role sits
Sign-off happens inside the Firm's own engagement. Who holds the Reviewer role is the Firm's call, and TracePrep does not verify a credential. The Firm owns the finished Study and its workpapers, and can export them.