When this guide is useful
A buyer wants advice and annual filing from one provider.
The distinction that matters
Determine which services are actually included and who reconciles recommendations to the return. A planning engagement can exist without a preparation engagement.
A worked situation to investigate
A client receives entity advice in November but their separate preparer does not receive the implementation evidence.
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.