two types of tax review and how to use them

let color-coded tick marks be your friends.

one of your roles as ceo is reviewer. there are two types of review: primary and secondary.

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depending on the size of your firm, you may only have primary reviews. if your firm consists of you and a preparer, you won’t have a second level of review. i don’t consider the self-review as a review step. i consider it part of preparation.

posted on march 25, 2025

frank stitely

about the author

frank stitely, cpa, cva, is the managing member of stitely & karstetter cpas in chantilly, va., and leader of clarity practice management – sign up for the next free demo here.

he is the author of the relentless cpa,
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he graduated summa cum laude from clarion university and received the elijah watt sells certificate in recognition of his performance on the cpa exam. his professional affiliations include the american institute of certified public accountants, virginia society of certified public accountants, president of the association of professional accounting software consultants, member of the sage software small business certified consultants' steering committee, member of the national association of certified valuation analysts, chair of the audit committee on the board of directors for christian relief services, maryland society of accountants, and the national society of tax professionals.

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