When this guide is useful
A buyer requests cleanup but the provider starts from unverified account balances.
The distinction that matters
Compare how opening balances, prior-year adjustments and missing evidence will be resolved. Reconciled cash accounts do not prove every balance-sheet account is correct.
A worked situation to investigate
A new bookkeeper cleans transactions while old shareholder loans and fixed-asset balances remain unsupported.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.