What it is
A review notes log tracks every point raised by a manager, partner or quality reviewer until it is answered and cleared. Keeping them in one place stops notes from being lost and lets the team see what is still open before the report is released.
This workbook has a log with a status dropdown and a summary that counts open, responded and cleared notes by reviewer and by area, with a check that flags inconsistent entries.
When to use it
- During fieldwork and review on any audit, review or compilation.
- Before sign-off, to confirm nothing is open.
- For the engagement quality review, to evidence that points were cleared.
What’s inside
- Log with date raised, W/P ref, area, note, preparer, reviewer, review level, priority, status, response, cleared date and days open
- Status dropdown: Open, Responded, Cleared, Carried forward, Not applicable
- Summary: total, open and cleared counts, open by reviewer and by area
- Consistency check for cleared notes without a date and open notes with one
Standard cited
This template follows AU-C 220 / SQMS 1. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use. See AU-C 220 explained.
Questions
Should review notes stay in the file?
Firm policy decides. Many firms keep a cleared log in the file as evidence that review took place; others delete notes once cleared. AU-C 230 requires the file to show who reviewed the work, when and to what extent, however the review evidence is kept. Your quality management policies decide the format.
What counts as cleared?
A note is cleared when the reviewer is satisfied with the response, and any change to the workpaper has been made. A response alone is not clearance, which is why the log has separate Responded and Cleared statuses.
Related templates
- Audit Completion and File Review Checklist (AU-C 230 / AU-C 700)
- Engagement Quality Review Checklist (SQMS 2)
- Peer Review Readiness Checklist
Last updated 11/04/2026. All free templates.