Reviewer guides
Guides for accountants and CPAs who work on other firms’ files as independent contractors. Each rule page says what the rule is, who it binds, what to do and where the official text is.
Rules are labelled US rule, Country-neutral or Check your own regulator. For law outside the United States, pages link to the official regulator or tax authority and do not summarise it.
Looking for contract review work? Build your reviewer profile in five steps and join the waitlist. Already on it? Sign in.
Topics
- Getting startedTitles, license basics and the first decisions.Start with How to become a freelance accountant
- Finding clientsProfiles, outreach and what the rules say about solicitation.Start with How to find freelance accounting clients
- Rates and pricingMethods for setting a rate, with calculators that show their working.Start with How to set freelance accountant rates
- Contracts and scopeEngagement terms, scope documents and change control.Start with Freelance contract basics for accountants
- Invoicing and getting paidInvoices, payment terms and keeping your own books.Start with How to invoice as a freelance accountant
- Taxes for the self-employedYour own tax position as a contractor, with the official sources.Start with Taxes for self-employed accountants: an overview
- Contractor classificationThe factors agencies and courts look at.Start with Independent contractor or employee: the basic question
- Independence and ethicsIndependence, confidentiality and professional conduct on other firms’ files.Start with Independence when you freelance for CPA firms
- Licensure, mobility and supervisionState licensure, practice mobility, supervision and workpaper ownership.Start with State CPA licensure basics for freelancers
- Section 7216, data security and AI useTax return information, client data handling and software use.Start with Section 7216 basics for anyone who touches tax return information
- Insurance and liabilityCover types and liability questions for contractors.Start with Professional liability insurance for freelance accountants
- Remote work, day to dayWork types, workflow and communication.Start with How remote accounting work runs day to day
Latest additions
| Page | Topic | Type | Applies to | State |
|---|---|---|---|---|
| ABC testUS rule. The ABC test is a worker-classification test found in some state laws, named for the lettered conditions in the statute. | Contractor classification | Glossary | US rule | Draft |
| Acts discreditableUS rule. Acts discreditable is the name professional codes give to a general rule against conduct that brings discredit on the profession. | Independence and ethics | Glossary | US rule | Draft |
| AI-use policies for freelance accountantsWhat a written AI-use policy for a solo accounting practice should cover, built on confidentiality, section 7216, service-provider duties and security. | Section 7216, data security and AI use | Guide | US rule; elsewhere, check your own regulator | Draft |
| AICPA Code: independence explained for subcontractorsHow the AICPA independence framework reaches a subcontractor who performs audit procedures: the engagement team definition and what the firm must ask. | Independence and ethics | Ethics | US rule | Draft |
| AICPA Code: the confidentiality rule explainedWhat the AICPA Confidential Client Information Rule requires, who it binds, its main exceptions, and what a freelancer should do with client files. | Independence and ethics | Ethics | US rule | Draft |
| AICPA Code: using a third-party service providerWhat the AICPA interpretation on third-party service providers asks of a firm, and what it means for a freelancer who receives client files. | Independence and ethics | Ethics | US rule | Draft |
| Audit file preparation: what the work involvesWhat preparing an audit file means under AU-C 230, 330 and 200: schedules, evidence references, tick marks, indexing, and what the signer still decides. | Remote work, day to day | Guide | US rule | Draft |
| Bank and credit card reconciliations explainedWhat a bank or credit card reconciliation proves, the reconciling items to expect, how to document it so a reviewer can re-trace it, and a worked example. | Remote work, day to day | Guide | Country-neutral | Draft |