# Free-first intake exception & handoff checklist
**Design for staff use; not jurisdiction-specific accounting guidance.**

## A — Set up before any client request
- [ ] Confirm what documents are within the *agreed engagement*; qualified reviewer approves the expected-item list.
- [ ] Assign one intake owner, one follow-up owner, one qualified reviewer, and a backup.
- [ ] Identify approved incoming channel, secure storage, retention and access rules; no public links.
- [ ] Establish a unique non-identifying `case_id` + one record per expected item; no client balances or transaction figures in the tracker.
- [ ] Agree dates for status checks and exceptions; date values in examples are illustrative, not legal deadlines.

## B — Check every incoming item
- [ ] Match the source to case ID and expected document type.
- [ ] Record `received_on` and an internal `evidence_id` that can be resolved in authorized storage.
- [ ] Check legibility, stated period and whether the file appears to be the requested *type*.
- [ ] Record **ADMIN_ACCEPTED** only for administrative completeness; do not validate financial content.
- [ ] If missing, mark **REQUESTED** and the next responsible person.
- [ ] If unreadable, partial or wrong period, mark **NEEDS_REPLACEMENT** with specific reason and missing range.
- [ ] If relevance/classification requires judgment, mark **SPECIALIST_SCOPE_REVIEW**; do not decide it yourself.
- [ ] If an item is received but not checked, mark **RECEIVED_UNCHECKED**; never equate receipt with acceptance.
- [ ] If scope review determines item is not required, log authorized **NOT_REQUIRED** with reference to that decision.

## C — Follow-up and reassignment
- [ ] Write one factual draft listing *only* outstanding items; avoid copying financial data into email.
- [ ] Have an authorized person approve the message and destination before sending through the existing channel.
- [ ] Record last attempt, status, responsible owner, next check date and any pause/escalation.
- [ ] If the owner is unavailable, reassign explicitly; avoid unowned queues.
- [ ] Preserve a simple action log when status/owner changes; do not silently overwrite the reason.

## D — Qualified review handoff
- [ ] Ensure the case status is READY_FOR_REVIEW after administrative checks; otherwise hand off only as an explicit exception.
- [ ] Provide an evidence ID for each accepted expected item and precise outstanding exceptions.
- [ ] Reviewer opens **original authorized records** and checks provenance, dates, figures and completeness.
- [ ] Reviewer independently checks classification, implications, professional advice and any jurisdiction-specific requirements.
- [ ] Reviewer records a decision/rejection, identity and date in the firm's **approved** system.
- [ ] No final accounting statement, filing, professional conclusion or client communication is released automatically.

## E — Completion
- [ ] Confirm traceability: all status claims link to item rows; all item acceptances link to evidence IDs or an authorized exception.
- [ ] Apply the firm's privacy, security, retention and deletion procedures.
- [ ] Evaluate manual pain points before considering AI or purchasing a tool.

**Data warning:** These templates contain only intentionally fictional metadata and do not replace secure document storage, a CRM or professional judgment.