# Prepare an accounting review worklist

Organise approved client documents and business context into exceptions and questions for a qualified reviewer.

Canonical: https://aroai.com/resources/accounting-review-worklist/

## Protect the input boundary

Confirm client approval, purpose and data-handling requirements. Aroai's business tools do not provide automatic access to the client's accounting platform.

## Prepare useful structure

Retain original references, organise records by review status and make missing or inconsistent inputs explicit.

## Leave professional judgement visible

The output is a preparation aid. A responsible accountant checks the source records and determines the accounting treatment.