data entry errors = public beheadings.
by frank stitely
the relentless cpa
your next role 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.