Accountant review workflow

What should reach review

Review is efficient when ready work and exceptions are not mixed together.

• Prepared records with source evidence, extracted facts, and owner-provided context.
• Visible flags for low confidence, missing context, unusual VAT, split use, or policy-sensitive cases.
• Period context so the reviewer can see whether the month is close-ready or still blocked.
• A clear action path: approve, edit, reject, ask the client, or keep the item open.

Review workflow

The accountant controls the professional decision.

1. 01Triage the queueStart by separating clean prepared work from exceptions that need focused attention.
2. 02Inspect evidence and answersOpen the source document, owner answer, payment context, and flags before deciding.
3. 03Review proposal contextUse draft structure and confidence signals as review material, not as a final conclusion.
4. 04Decide the next actionApprove, edit, reject, ask for more context, or keep the item blocked with a visible reason.
5. 05Move the period forwardOnly approved and explained context should support month close, handoff, or export preparation.

What Hans prepares for the firm

Hans creates a review surface, not a professional opinion.

• Evidence and extracted context attached to each review item.
• Reasons why an item appears ready or why it needs accountant attention.
• Owner answers connected to the record they explain.
• Period-level readiness signals and open exceptions.

What the accountant decides

The firm remains the professional control point.

• Whether prepared context is acceptable, needs edits, must be rejected, or needs client follow-up.
• How VAT, account treatment, splits, private use, reimbursements, and special cases should be handled.
• Whether a month is ready for handoff or should remain open because review blockers remain.
• Which internal firm policy or professional standard applies to the case.

Review checks that prevent weak handoff

Use these checks before approving a prepared month.

• Every material decision can be traced back to source evidence, owner context, or accountant edit.
• Low-confidence items and missing evidence are not hidden inside ready work.
• Client questions are specific enough that the owner can answer without guessing what the accountant means.
• The handoff view reflects current review decisions, not stale preparation output.

Next guides

Use the surrounding guides to understand the full control loop.

• Booking proposals explains draft booking context and review boundaries.
• DATEV handoff explains what should be ready before export-context handoff.
• Working with your accountant explains the owner/accountant collaboration model.
• Trust and access explains responsibility, evidence, and role boundaries.