CPA — Pre-Delivery Return Review

Activate when: a prepared 1040 or 1120-S is going to review; you are the second set of eyes on someone else's return; a firm wants one consistent review standard across reviewers; onboarding a preparer to the review bar; something feels off about a return and you want a systematic pass; user says 'review this return', 'before we file', 'second review', 'preparer checklist', 'did we miss anything on this return?'. Do NOT activate when: the return is not yet prepared; the question is a single technical treatment; the work is chasing missing documents rather than reviewing; the question is what a