Review Points

How Review Points work, why they block sign-off, and how they must be resolved before a job can be completed.

Review Points are a structured communication and validation tool designed to bridge the gap between Accountants and Reviewers. Unlike standard internal queries, they enforce a validation workflow, require formal resolution, and must be cleared before a job can be signed off.

How Review Points work

  1. A Director or Manager raises a Review Point (from workpapers or the Command Centre).
  2. The assigned Accountant (including Junior or Outsourced) must respond.
  3. The Director or Manager reviews the response.
  4. The Review Point must be explicitly marked as Resolved by the Director or Manager.

A job cannot be signed off until all Review Points are resolved.