# Reviewer checklist for AI-prepared work

From Cast & Rule: https://www.castandrule.co.uk/resources

For the person who checks AI-prepared work before it goes to a client or HMRC. Tick each line, or note why it doesn't apply.

## The right job

- [ ] It's the right client and the right entity.
- [ ] It covers the right period. MTD quarterly updates are cumulative from 6 April.
- [ ] Your AI-use policy allows this task, and it was done with an approved tool.

## The figures

- [ ] The totals agree to the client's own records or export.
- [ ] You can trace every figure back to a record you can open.
- [ ] Totals were calculated, not typed in as text by the AI.
- [ ] You've noted any change to the source records since the work was prepared.

## The words

- [ ] Every statement of fact has evidence behind it.
- [ ] Nothing is said about the client that you can't support.
- [ ] Exceptions and missing records are listed, not smoothed over.
- [ ] The wording is right for your practice and this client.

## Before it goes

- [ ] It's going to the right person.
- [ ] No other client's information is in it.
- [ ] You'd put your firm's name to it.
- [ ] You've recorded who checked it, what changed and when.

## Sources

- ICAEW, Generative AI guide: ethics: https://www.icaew.com/technical/technology/artificial-intelligence/generative-ai-guide/ethics (accessed 2026-09-28)
- HMRC, Send quarterly updates for Making Tax Digital for Income Tax: https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates (accessed 2026-09-28)
- HMRC, The standard for agents: https://www.gov.uk/government/publications/hmrc-the-standard-for-agents (accessed 2026-09-28)