· Reviewed by Nimra Khalid
What is accounting quality review outsourcing?
Accounting quality review outsourcing is a maker-checker service where an outside reviewer checks work an accounting firm's own staff have prepared, before the partner's final review. The reviewer re-performs reconciliations, ties figures to support, checks coding and completeness against a checklist and writes review notes. The firm's preparer fixes the issues and the partner signs a cleaner file.
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Quality review: what we do and how it runs
Accounting quality review outsourcing is a maker-checker service where an outside reviewer checks work an accounting firm's own staff have prepared, before the partner's final review. The reviewer re-performs reconciliations, ties figures to support, checks coding and completeness against a checklist and writes review notes. The firm's preparer fixes the issues and the partner signs a cleaner file.
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What it is
Accounting quality review outsourcing is a maker-checker service where an outside reviewer checks work an accounting firm's own staff have prepared, before the partner's final review. The reviewer re-performs reconciliations, ties figures to support, checks coding and completeness against a checklist and writes review notes. The firm's preparer fixes the issues and the partner signs a cleaner file.
02 / 06 -
What you get
Maker-checker second pass on your staff's own bookkeeping, closes and returns
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How it runs
Review notes logged, tracked and trended by preparer and client
04 / 06 -
Discovery call
We look at what your partners find in review today, which service lines cause the most rework and where notes are recorded. You choose the files to start with.
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A named accountant, a backup and a team lead
Inside your own software, on a fixed close calendar, with a reply from a person within 1 business day. Call +1-657-777-0006 or start a quote.
Start a pilot 06 / 06
Who it is for
Partners who are the only reviewer
Every file crosses your desk and you find the same errors each month. A second-pass reviewer catches them first so your review is about judgment.
Firms growing faster than their senior bench
You hired preparers but have no one to check them. A structured review with logged notes trains your staff while protecting the client.
Firms preparing for peer review or a quality inspection
You want consistent files across every client and preparer. A checklist-driven second pass makes the standard visible and measurable.
What's included
- Review checklist built from your standards, by service line and client type
- Second-pass review of bookkeeping files: coding, reconciliations, cut-off
- Second-pass review of month-end close packages and supporting schedules
- Draft tax return review against workpapers before the signer sees it
- Payroll, sales-tax and VAT or GST liability checks against filings
- Review notes logged in Karbon, TaxDome, Canopy or your review template
- Rework verification: every note re-checked after your preparer clears it
- Monthly error-rate report by preparer, client and error type
- Recurring-error summary with suggested checklist or training changes
- Pre-season file review for tax and year-end work
- Peer review or inspection readiness file checks on request
Deliverables and KPIs
| Deliverable | KPI we report | Cadence |
|---|---|---|
| Reviewed file with notes | Notes returned within one business day of the file being ready | Per file |
| Rework verification | Every cleared note re-checked and closed in the log | Per file |
| Error-rate report | Notes per file by preparer and type, trending down quarter on quarter | Monthly |
| Recurring-error summary | Top five recurring issues with a suggested fix for each | Monthly |
| Checklist maintenance | Review checklist updated when your standards or software change | Quarterly |
KPIs are what we measure and report, agreed per engagement. Service-level commitments are set in your agreement.
How it works
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Discovery call
We look at what your partners find in review today, which service lines cause the most rework and where notes are recorded. You choose the files to start with.
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Checklist build
We turn your standards into a written review checklist per service line, with severity levels for notes and a template for logging them in your practice-management tool.
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Calibration files
A named reviewer, backup and team lead review a first batch. Your partner reviews the same files and we compare notes to calibrate what counts as an error and how notes are worded.
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Ongoing review
Files come to us when your preparer marks them ready. Notes go back within one business day, rework is verified, and partners get a monthly error-rate report.
Software we work in
How much does quality review cost?
Quality review is priced per file by type, or per reviewer seat per month for firms with steady volume, with the backup and team lead included. There is no setup fee and engagements run month-to-month, so seasonal review capacity can be added for tax season. Pricing depends on volume and scope, and we send a custom quote within 1 business day.
What moves the quote
- Files per month by type: bookkeeping, close package, draft return
- Depth of review: checklist pass or full re-performance of reconciliations
- Per-file or per-seat pricing and seasonal peaks
- Whether notes are logged in your tool or in our template
Market benchmarks
| Market | Typical range | Source |
|---|---|---|
| US | $10 to $25 per hour for offshore accounting support versus $40 to $75 per hour for US-based staff | Madras Accountancy, Acculink (2026) |
| US | $8 to $35 per hour all-inclusive for offshore staffing depending on seniority | Rose Talent (2026) |
| UK | £20 to £55 per hour for outsourced accounting support | UK provider pricing surveys (2026) |
| Canada | C$30 to C$90 per hour for freelance and outsourced accounting support | Canadian bookkeeping rate surveys (2026) |
Third-party ranges for orientation, not our prices.
Start a pilot No setup fee. Month-to-month.
Quality review for your industry
Case study
12-person firm, first season with a dedicated pod
Case studyA 12-person CPA firm's first tax season with a dedicated pod
This CPA firm outsourcing case study covers a first tax season with a dedicated pod. A 12-person CPA firm in the western US had grown its business-client list faster than its preparer bench. Each season the partners hired temporary staff, trained them in February and lost them in May. For the following season the firm engaged LedgerBPO for tax preparation support and a dedicated pod: named preparers, a backup and a team lead, working inside the firm's own tax and practice-management software. The pod handled bookkeeping clean-up and first-draft preparation, and the firm's reviewers and signing partners kept every review and every signature. It was the firm's first season with an offshore pod, so the engagement was built around IRS §7216 consent, a written workflow and a weekly status report the partners could rely on.
- Firm headcount1212, plus a dedicated LedgerBPO pod
Security and compliance
- Review-level access only, MFA on every login, access logged per client file
- Section 7216 consent on file before any US draft return is reviewed offshore
- NDA per firm, background-checked reviewers, managed devices, no local downloads
Full control list on the security page and country rules on the compliance page. Certifications are listed only when held.
Frequently asked questions
How much does accounting quality review outsourcing cost?
Pricing depends on volume and scope, and we send a custom quote within 1 business day. As a market reference, offshore accounting support for CPA firms typically runs $10 to $25 per hour versus $40 to $75 for US-based staff (Madras Accountancy, Acculink, 2026). Most firms are quoted per file by type or per reviewer seat per month.
Does a second-pass review replace the partner's review?
No. It sits between your preparer and your partner. The reviewer catches coding, reconciliation, tie-out and completeness issues against a written checklist, and your preparer fixes them. Your partner still performs the final professional review and signs, but spends that time on judgment rather than on arithmetic and missing support.
Do we need IRS section 7216 consent for return reviews?
Yes, when the file is a US tax return. Section 7216 requires written taxpayer consent before return information goes to anyone outside the United States, and that includes a reviewer. We provide consent templates and a tracking log. Bookkeeping files and close packages do not need consent because no return information is involved.
How do you protect client confidentiality during review?
Reviewers work inside your ledger, tax software or practice-management tool with review-level access, MFA and a per-user log. Nothing is downloaded or printed. Staff are background-checked and sign an NDA for your firm and its clients, and you can revoke access from your side at any time.
How are review notes delivered and tracked?
Notes are logged where your team already works: Karbon, TaxDome, Canopy or your review template. Each note carries a severity, a reference to the workpaper or transaction and a suggested fix. When your preparer clears a note we re-check it and close it, and the monthly error-rate report summarizes notes by preparer, client and type.
Will my staff see this as criticism?
Most preparers welcome a consistent checklist because they know what a clean file looks like. Notes are written to be factual and specific, never personal, and the recurring-error summary is framed as checklist and training changes. Partners often use the monthly report as a coaching tool rather than a scorecard.
What turnaround and time zone should we expect?
Notes return within one business day of a file being marked ready, and rework verification is same day. Our team covers US Eastern and Pacific hours, UK hours and Australian Eastern hours, so the reviewer can be reached while your preparer is at their desk. Seasonal review seats can be added for tax season.
Can you review work that LedgerBPO also prepared?
Our own bookkeeping and close work already passes Two-Tier Review, so a separate review of it would be redundant. This service is for work your own staff prepared. Where we prepare part of a file and your staff prepare the rest, we review only the parts your team did and our team lead signs for ours.
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