A review point is a question or instruction left against a balance, usually by the person reviewing the file for the person who prepared it. It stays outstanding, and visibly so, until someone answers it and marks it as cleared.
Raise a review point
- On the working paper’s Trial Balance tab, open the group and find the line.
- Click the clipboard icon in Actions.
- Type the point under New review point and click Save.
Say what you want done, not only what looks wrong: “agree to the March supplier statements” is easier to clear than “creditors look high”. The point is recorded with your name and the date. You can raise as many as you need on a line.
See what is outstanding
A line with an outstanding review point turns red, and a red badge on the clipboard icon shows how many points it has.
The firm’s Working Papers list shows the same thing for the whole file: the Review Points column reads outstanding / total, so 1 / 3 means one of three points is still open.
Answer and clear a point
- Click the clipboard icon on the line. Existing Review Points lists each point with who raised it and when.
- Do the work, then type what was done in the Response box.
- Click Mark as cleared.
The point stays in the list with its response and the date it was cleared, so the file shows both the question and the answer. When every point on a line is cleared, the line stops being red and the badge turns green.
The response is optional but worth writing: a cleared point with no explanation tells the next reviewer nothing.
A simple review routine
- The preparer finishes the trial balance and questions and sets the status to Ready for review.
- The reviewer works through the file, raises points and sets the status to Review points.
- The preparer answers and clears each point, then sets the status back to Ready for review.
- With nothing outstanding, the reviewer sets Manager reviewed.
Tax Optimiser does not enforce this order or who may clear a point; the status is set by hand. See Questions, status and the report.
Review points are an internal record. They are not printed in the working papers report and are never shown to the client.