# Prepare an accounting client review worklist

Organise approved client records, business context, exceptions and questions for accountant review.

Canonical: https://aroai.com/recipes/accounting-client-review/

## The useful result

A client preparation worklist that records the inputs used, organises exceptions and leaves accounting decisions with the responsible professional.

## Inputs and access

- An approved set of client records and a clear processing purpose.
- Business context from sources your team may access.
- A list of required records or checks maintained by your practice.
- A reviewer able to resolve exceptions and validate the result.

## Create the review worklist

1. **Gather records** Use only records approved for the workflow; preserve the original references.
2. **Add context** Research supported business details and state the source and jurisdiction.
3. **Organise exceptions** Group missing, conflicting or unusual inputs into a list without deciding their accounting treatment.
4. **Review** A qualified team member checks the source records, questions and next steps.

## Keep system access separate

Aroai access does not authorise access to a client's accounting platform. Configure any system connection under your organisation's approved credentials and policies.