── ── Industry
CPA — Pre-Delivery Return Review
Errors that reach clients are rarely exotic. They are a carryover nobody re-checked, a state that quietly changed, a name spelled two ways, an election made last year and forgotten this year, and a number that is technically correct but obviously wrong next to last year's.
Run CPA — Pre-Delivery Return Review on a real problem
Bring something you're actually deciding — free, in the browser.
How it works
Run in order. Each sweep is its own pass.
When to use it
- a prepared 1040 or 1120-S is going to review
- you are the second set of eyes on someone else's return
- a firm wants one consistent review standard across reviewers
- onboarding a preparer to the review bar
- something feels off about a return and you want a systematic pass
- user says 'review this return', 'before we file', 'second review', 'preparer checklist', 'did we miss anything on this return?'
When not to use it
the return is not yet prepared; the question is a single technical treatment; the work is chasing missing documents rather than reviewing; the question is what an examiner would attack or whether a position invites audit rather than whether the return is right (use tax-prep-pre-file-audit-premortem instead — it applies to…
Worked example
CPA — Pre-Delivery Return Review
Errors that reach clients are rarely exotic. They are a carryover nobody re-checked, a state that quietly changed, a name spelled two ways, an election made last year and forgotten this year, and a number that is technically correct but obviously wrong next to last year's.
Install this skill (free, MIT)
npx skills add deciqAI/knowledge-skillsUseful? Star the repo — stars help other builders find it.
Related mental models
The parent second-order-thinking traces downstream consequences others miss.
The parent opportunity-cost measures the value of the best foregone alternative.
The parent mece forces mutually-exclusive, collectively-exhaustive buckets.
The parent decision-tree maps branching qualification logic.