Independent review

Review begins with an instruction in Review. The Accounting Reviewer examines the named organization, counterparty, amount and attached evidence. A decision records the source revision, reviewer, time and reason. The reviewer is a different person from the preparer. The decision trail remains available when a later correction changes the instruction.

• Identify the work. Send only the current instruction revision to the review queue.
• Keep the evidence. Check the organization, counterparty, amount and supporting attachment together.
• Handle the result. Record the reviewer, source revision and reason before changing the instruction status.

Agree who has reviewer authority for each organization and how the team handles a returned or rejected request. A reviewer needs the supporting attachment and balanced journal context before authorizing the instruction. The App Administrator may maintain membership but does not gain approval authority merely by holding an administrative role.

Test the reviewer boundary with a preparer account and a separate Accounting Reviewer account. A decision on the wrong organization or a stale revision must not change the instruction. Preserve the rejected or returned decision when the preparer corrects the draft.

Have a preparer submit a draft and ask an independent reviewer to inspect it. Record an approval only for the revision on screen, then change the draft amount and confirm that the old decision no longer describes the new revision. Rehearse rejection with a reason that tells the preparer what must change.

For a dated instruction, have a different Accounting Reviewer inspect the current amount and journal entries. Record a decision and its reason, then revise the amount. The earlier approval remains as history but cannot authorize the changed instruction. Ask the reviewer to reject the new revision with a reason the preparer can act on.

The reviewer should compare the amount and counterparty on the current revision with the attached request before deciding. A Return decision calls for correction and a new review; it does not authorize the instruction. Keep the decision reason readable to the preparer and later Auditor.

• Review queue — Show instructions in Review with their owner and current revision.
• Instruction board — Show the instruction’s status alongside the reviewer’s decision trail.

Follow the instruction lifecycle for the complete handoff. Use implementation to agree provider evidence and access before the first live cycle. The data model lists the parent and related records to prepare for migration.