What it is
An evaluation works when ratings rest on specific work and the plan that follows is tied to the firm’s needs. This form defines each rating, lists ten competencies that cover technical work, skepticism, documentation, time and budget, clients, supervision and independence, and asks the reviewer for an example for each.
It then summarizes the ratings, records strengths and development areas, sets goals, tracks exam, license and CPE status, and states readiness for the next role. Signatures confirm the discussion, not agreement with every rating. The firm’s system of quality management under SQMS No. 1 covers recruiting, developing and retaining personnel, and a completed form is part of that record.
When to use it
- Annual or mid-year reviews of audit, tax and accounting staff.
- Engagement-end feedback on a senior or manager.
- Promotion discussions that need a written basis.
What’s inside
- Rating scale of 1 to 5 plus N/A with plain definitions
- Ten competency rows with a prompt for an example in each
- Results summary with a worked arithmetic example for the average
- Strengths, development areas, goals and support from the firm
- Licensure and CPE section, career path and readiness
- Reviewer, employee and partner signature block
Standard cited
This template follows SQMS No. 1 (people and resources). 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.
Questions
Should the overall rating be the average of the competency ratings?
Use the average as a reference and the reviewer’s judgment as the answer. If the two differ, explain why. A single critical area, such as independence, can outweigh several strong ratings.
How does this connect to the firm’s quality system?
SQMS No. 1 requires firms to design a system of quality management that includes resources, which covers recruiting, developing and retaining people. Performance reviews that are consistent, documented and tied to development help show that the firm does this.
Who should see completed forms?
The reviewer, the employee and the partner or HR lead who oversees the process. Keep them confidential and under your records retention policy.
Does the form cover CPE?
It has a status line for CPE and licensure. Track the detail in a CPE log. Hours and ethics requirements depend on the licensing state, and engagements under Government Auditing Standards have their own CPE requirements.
Related templates
- Staff Competence and Training Matrix
- CPE Tracking Log
- Staff Utilization and Realization Tracker (Excel)
- Busy-Season Capacity Planner (Excel)
Last updated 11/05/2026. All free templates.