Files will be selected by the reviewer in consultation with the member in charge. The firm will be given enough time prior to the visit to ensure that the files are either printed and organized in files or transferred onto electronic hardware/software for the reviewer to access. Notice of the selected files is typically given one to two days before the scheduled review date. The files provided normally include the current working paper file(s) for the most recent year-end, financial statements, tax return, permanent file and billing and correspondence.
*For a non-assurance review (desk review): The client list will be requested by the practice review coordinator much earlier in the review process. Files will be selected in-house from the client list and the selected files will then be forwarded electronically or by courier to the CPA Alberta office for review. The coordinator will notify the firm approximately one week prior to the review date as to which files have been selected for review. All physical files will be returned to the firm within a few days of the review.