When this guide is useful
A buyer wants to change firms without losing essential history and work products.
The distinction that matters
Compare access to final deliverables, source documents and exportable records. Portal access and rights to internal workpapers may differ.
A worked situation to investigate
A buyer expects every planning worksheet to transfer to a new firm, but the agreement defines a smaller set of client deliverables.
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.