Open and review an assigned filing

Who can perform the task

The assigned reviewer or an administrator. A table-level review allowlist can restrict the reviewer’s scope.

Before you begin

Use your own account. Obtain the approved review criteria and source/evidence expectations. Confirm you are independent where policy requires it.

Quick path

1. Open the filing assigned to you and confirm its entity, period, and review status.
2. Read the review summary and inspect material movements and validation findings.
3. Check source lineage, attachments, comments, and audit history for representative values.
4. Record questions or request precise corrections where evidence is insufficient.
5. Approve only when the complete filing and its evidence meet the organization’s review process.

Detailed guidance

1. On Filings, use the attention list to open the intended entity and period. Ready and delayed review work is prioritized there.
2. Confirm the status is Ready for review and you are the assigned reviewer. The filing opens in Review for reviewers.
3. Review keeps the selected filing table visible in a read-only central grid. Open the Review bottom panel from the phase control or status bar for the prior-period comparison, reviewer brief, automation evidence, comments, and governed decision controls. Review evidence and history open in bounded panels, so you can return to the same table and cell without a page-length scroll. Labelled cell markers identify validation findings, prior-period movements, missing or stale movement explanations, and non-manual provenance. Select a marker to open the matching detail in Problems, Review, or Evidence.
4. Use Data to review applicability, each selected table, open-row dimensions, calculated values, and completion.
5. Use Validate for the full validation workspace and root-cause tools. Confirm the compared periods and approved materiality settings.
6. Inspect material added, removed, and changed facts. Require an evidence-backed explanation for material movements.
7. Review every brief section and follow each statement to its listed filing evidence.
8. Inspect validation root causes, exact affected evidence, source lineage, and any controlled correction previews.
9. Return to Review, open supporting evidence, and compare it with the reported values.
10. Review enrichment conflicts, mapping revisions, manual overrides, comments, and audit history, including earlier correction cycles.
11. Open Evidence for attachments and source lineage. Open Filing utilities only when applicability, import, enrichment, reference data, or another secondary filing control is needed. Add a clear comment for questions or observations.

Expected result

You can explain the filing’s source, material changes, mapping and enrichment decisions, remaining findings, evidence, and limitations before making a decision.

How to verify

Reconcile a risk-based sample and material totals. Follow reviewer-brief statements and material explanations to exact evidence. Confirm your table access covers all selected tables. Record questions as comments so the review is attributable.

Common problems

• If you are not assigned, ask the preparer or administrator to correct the assignment.
• If a table is outside your review scope, do not approve; ask an administrator to correct access or assign a suitable reviewer.
• If no earlier filing exists, complete the current-period review without treating the missing comparison as proof of no movement.
• A stale movement explanation must be replaced before it supports the current comparison.
• A generated brief is an evidence index, not a substitute for reviewing the underlying facts.

Audit and data consequences

Comments form part of the filing history. Avoid including passwords, secrets, or unrelated personal information.

Regulatory limitations

A clean implemented validation result does not prove that every authority rule is covered. Review disclosed coverage and known limitations.