What the document covers
The FAQ explains the mentoring function of hot review while retaining the signing accountant's responsibility. Its references use the earlier statutory framework.
Specific requirements and implications
Review should take place as the engagement develops, allowing deficiencies to be corrected before the report is signed. It is therefore more than a final document check. The individual order determines the engagements subject to review and may cover the accountant's full audit portfolio. The reviewer can guide improvement, but does not replace the engagement partner's judgement or assume responsibility for the audit opinion. This FAQ belongs to the earlier framework.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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