Engagement closeout
Review and Engagement Closeout SOP
Defines the minimum review checkpoints before client-facing work is delivered or archived.
Needs reviewOwner: Manager
Review Checklist
Procedure checkpoints
Confirm that required review points, role ownership, and client-work boundaries are clear.
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