By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms
Last updated: July 10, 2026 | 17-minute read
Most managers can recognize review-ready work almost immediately.
The problem is that many staff accountants have never been shown how the manager makes that judgment.
They complete the task.
The balance ties.
The return calculates.
The reconciliation has no unexplained difference.
The workpaper is uploaded.
Then the reviewer opens the file and starts asking questions.
Where did this number come from?
What procedure was performed?
Why did this balance change?
What did the client say?
Was that explanation verified?
What is still open?
What conclusion did the preparer reach?
Why was this treatment selected?
Did anyone compare this to the prior period?
The staff member may have answers.
But those answers are still in the staff member’s head instead of in the workpaper.
That means the work may be completed.
It is not yet review-ready.
Completed work says, “I finished the task.” Review-ready work says, “Another professional can understand, evaluate, and rely on what I did.”
Who I Am and Why You Should Listen
I’ve worked in public accounting since 1990. I founded my own firm in 1993, merged it in 2001 to form Howard, Howard and Hodges, and helped grow the organization from three people to approximately 50 staff across multiple offices and states. Our firm was named PASBA Firm of the Year.
I have reviewed more workpapers than I could ever count.
I know what it feels like to open a file expecting to review judgment, risk, and client impact—only to spend the next hour locating support, rewriting explanations, identifying open items, and reconstructing what the preparer did.
That is not efficient review.
It is manager cleanup.
I have also seen the mistake firms make when trying to fix it.
They tell staff to be more careful.
They add another review note.
They create a manager-only checklist.
They remind everyone to improve documentation.
But they do not turn the reviewer’s expectations into a visible staff submission standard.
That is the missing step.
Since 2020, I’ve built and run a structured accounting workforce development platform that more than a thousand accounting professionals across dozens of PASBA member firms have moved through.
The lesson is clear:
Staff submit better work when firms teach review readiness before the manager opens the live client file.
Why Workpaper Review Readiness Matters
Workpaper quality affects more than the review process.
It affects:
- Manager capacity
- Engagement turnaround time
- Documentation quality
- Client response time
- Deadline management
- Knowledge transfer
- Risk management
- Staff confidence
- Future reviewer development
The PCAOB’s audit documentation standard explains that documentation supports conclusions, facilitates engagement planning and supervision, and gives reviewers written evidence supporting significant conclusions.
It also says audit documentation should provide enough detail for an experienced auditor with no previous connection to the engagement to understand the procedures performed, evidence obtained, results, conclusions, preparer, and reviewer.
That standard applies specifically to PCAOB engagements.
But the operating principle is useful across CPA firm work:
A strong workpaper should be understandable to a qualified professional who did not prepare it.
That principle applies whether the workpaper supports:
- An audit procedure
- A tax return position
- A bookkeeping reconciliation
- A payroll setup decision
- A monthly close adjustment
- A client accounting services workflow
- An advisory analysis
- An AI-assisted conclusion
The exact requirements will differ by service line and applicable professional standards.
But every reviewer needs a clear record of what was done, what was used, what was found, and what was concluded.
What Is Review-Ready Work?
Review-ready work is work another qualified professional can understand and evaluate without having to reconstruct the preparer’s process, search for missing support, guess at the conclusion, or discover unresolved issues that should have been flagged before submission.
Review-ready does not mean perfect.
It does not mean the reviewer will have no questions.
It does not mean junior staff should make decisions outside their authority.
It does not mean hiding uncertainty.
In fact, review-ready work makes uncertainty visible.
It identifies:
- What remains open
- Where judgment was required
- Which assumptions were used
- What changed from prior periods
- Where client information was incomplete
- What needs reviewer attention
| Completed Work | Review-Ready Work |
|---|---|
| The task is finished | The purpose and result are clear |
| The numbers tie | The support and reasoning are clear |
| The preparer knows where information came from | The source is labeled and linked |
| The preparer knows what remains open | Open items are documented and assigned |
| A conclusion is implied | The conclusion is stated |
| The reviewer finds unusual changes | The preparer identifies and explains unusual changes |
The Seven-Part Review-Ready Workpaper Standard
A workpaper review checklist should be short enough to use and complete enough to prevent the most common readiness failures.
The following seven-part standard works across many CPA firm workflows.
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Seven Questions Every Workpaper Should Answer
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Why does this workpaper exist, and what objective is it intended to support?
Where did the information come from, and can the reviewer locate the support quickly?
What did the preparer do with the information?
What did the work identify, calculate, verify, reconcile, or reveal?
What conclusion did the preparer reach, and is it supported by the work?
What is unresolved, who owns it, and what requires reviewer attention?
Did the preparer check accuracy, reasonableness, documentation, links, and completeness before submission?
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1. Purpose
The reviewer should not have to infer why a workpaper exists.
The purpose can often be stated in one sentence:
Purpose: Reconcile the December 31 operating account to the general ledger and identify outstanding items requiring adjustment or follow-up.
2. Source
Every key amount should have an identifiable source.
That may include:
- Client-provided document
- Bank statement
- General ledger
- Tax organizer
- Payroll report
- Prior-year workpaper
- Contract
- Invoice
- Software report
- AI-generated draft that was independently verified
Label the source clearly.
Do not force the reviewer to search through folders to determine where a number came from.
3. Procedure
The workpaper should explain what was done.
Examples include:
- Compared the bank balance to the general ledger
- Recalculated depreciation
- Traced payroll totals to quarterly filings
- Compared current-year amounts to prior year
- Inspected supporting invoices
- Reconciled the subsidiary schedule to the control account
- Evaluated an AI-generated summary against the source documents
4. Result
The reviewer needs to know what the procedure found.
Was there a difference?
Did the support agree?
Was an exception identified?
Was the client explanation consistent with the evidence?
5. Conclusion
A workpaper should not stop at the calculation.
State the conclusion.
Conclusion: The account is reconciled after recording the outstanding service-charge adjustment. The remaining reconciling items cleared in January and require no further action.
6. Open items
Review-ready work does not hide uncertainty.
It organizes it.
Each open item should show:
- The issue
- The information needed
- The person responsible
- The due date
- Whether work can continue without it
- Whether the reviewer needs to make a decision
7. Self-review
Before submission, the preparer should review the work as though they were the reviewer.
That means asking:
- Does this make sense?
- Can someone follow what I did?
- Is every material amount supported?
- Did I address unusual changes?
- Did I identify what remains open?
- Does the conclusion match the work?
- What would my manager question?
Workpaper Review Checklist for Staff Accountants
The checklist below is designed for the preparer to complete before submitting work.
Firms should adapt it for service line, engagement risk, professional requirements, and internal standards.
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Review-Ready Workpaper Submission Checklist
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| Client or engagement | |
| Workpaper | |
| Preparer | |
| Date completed |
A. Purpose and scope
☐ The work performed is appropriate for the assigned objective.
☐ The period, account, entity, return, or workflow covered is identified.
☐ Any limits on the scope of the work are documented.
☐ The workpaper title and file name accurately describe the content.
B. Source documents and support
☐ Source documents are labeled, linked, indexed, or cross-referenced.
☐ The source period and entity match the workpaper.
☐ Client-provided information is distinguished from firm-created analysis.
☐ Missing or incomplete support is listed as an open item.
☐ Prior-year information was not copied forward without evaluating whether it still applies.
☐ AI-generated or automated output was verified against reliable source information.
C. Procedures and calculations
☐ Calculations were checked for mathematical accuracy.
☐ Formulas, links, roll-forwards, and references were tested.
☐ The work agrees or reconciles to the relevant ledger, return, report, schedule, or source.
☐ Adjustments are clearly identified and supported.
☐ Material differences are explained.
☐ The work performed addresses the assigned objective rather than only completing a template.
D. Reasonableness and professional judgment
☐ Unusual balances, transactions, ratios, or changes were investigated.
☐ Client explanations were evaluated rather than accepted automatically.
☐ Assumptions are stated and supported.
☐ Conflicting or contradictory information is documented.
☐ Items requiring technical research or higher-level judgment are escalated.
☐ The final result makes sense in the context of the client and engagement.
E. Documentation and conclusion
☐ The result of the work is clear.
☐ The conclusion is stated rather than implied.
☐ The conclusion is supported by the documented work.
☐ Tickmarks, notes, legends, and abbreviations are understandable.
☐ Comments are professional, concise, and written for someone who did not perform the work.
☐ Superseded drafts, duplicate files, and irrelevant information were removed or handled according to firm policy.
F. Open items and reviewer attention
☐ The owner of each open item is identified.
☐ The next required action is stated.
☐ Items blocking completion are distinguished from items that do not block progress.
☐ Questions requiring reviewer judgment are highlighted.
☐ Client follow-up has been drafted or completed where appropriate.
☐ Deadline risks are communicated before submission.
G. Final preparer self-review
☐ I confirmed the workpaper meets the assigned objective.
☐ I checked the work for accuracy, completeness, consistency, and clarity.
☐ I considered what the reviewer is likely to question.
☐ I corrected issues I could resolve independently.
☐ I documented uncertainty instead of guessing.
☐ The workpaper is ready for professional review.
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| Open Item | Owner | Next Action | Due Date |
|---|---|---|---|
Workpaper Review-Readiness Scorecard
A checklist confirms that staff considered each requirement.
A scorecard helps the firm measure whether quality is improving.
Score each area from zero to two:
- 0: Missing or materially deficient
- 1: Present but needs meaningful reviewer correction
- 2: Review-ready with normal professional review
| Review Area | 0 — Deficient | 1 — Developing | 2 — Review-Ready |
|---|---|---|---|
| Purpose | Objective is missing or unclear | Purpose can be inferred but needs clarification | Objective, period, and scope are clear |
| Source support | Material support is missing | Support exists but is hard to locate or incomplete | Material amounts are supported and cross-referenced |
| Procedure | Reviewer cannot determine what was done | Work is visible but not fully explained | Procedure and relevant calculations are clear |
| Reasonableness | Unusual results were ignored | Some analysis exists but questions remain | Material changes and unusual items were evaluated |
| Conclusion | No conclusion or unsupported conclusion | Conclusion is present but needs refinement | Conclusion is clear and supported |
| Open items | Reviewer discovers unresolved issues | Open items are noted but ownership or action is unclear | Open items, owners, actions, and risks are clear |
| Presentation and self-review | Work contains obvious errors or incomplete sections | Work is usable but requires cleanup | Work is organized, consistent, and professionally presented |
Interpreting the 14-Point Score
12–14 points: Review-ready. The work should require normal professional review rather than basic reconstruction.
9–11 points: Developing. The work can be reviewed, but repeated weaknesses should become targeted coaching or practice.
6–8 points: Not ready. Meaningful documentation, support, or judgment gaps remain.
0–5 points: Return to preparer before formal review unless urgency, risk, or staff level requires direct intervention.
This score should not replace reviewer judgment.
It gives the firm a consistent way to identify patterns.
Completed Example: Bank Reconciliation Workpaper
December Operating Account Reconciliation
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| Purpose | Reconcile the December 31 bank balance to the general ledger and identify adjustments or unresolved items. |
| Sources | December bank statement, December general ledger, January bank activity, and client-provided outstanding-check list. |
| Procedure | Agreed statement balance to the bank statement, agreed ledger balance to the general ledger, traced deposits in transit and outstanding checks to January activity, and recalculated the reconciliation. |
| Result | The account reconciles after a $145 bank service charge adjustment. All outstanding checks cleared in January except check 1086 for $2,400. |
| Reasonableness | The balance is consistent with the client’s normal operating range. Check 1086 is older than 90 days and requires client follow-up. |
| Conclusion | The account is reconciled after the service-charge adjustment. No other adjustment is required based on available support. |
| Open item | Confirm whether check 1086 remains payable or should be voided and reissued. Client question drafted and assigned to staff accountant. |
| Reviewer attention | Review the proposed treatment of check 1086 after the client responds. |
The example does not merely prove that the account ties.
It tells the reviewer what was done, what was found, what remains unresolved, and where judgment may be needed.
How to Adapt the Checklist by Work Type
The core standard stays the same.
The emphasis changes by workflow.
| Work Type | Additional Review-Ready Questions |
|---|---|
| Bookkeeping and monthly close | Were unusual transactions investigated? Are balance-sheet accounts reconciled? Were recurring adjustments evaluated instead of copied automatically? |
| Tax preparation | Does the return agree to source documents? Are carryforwards supported? Are material changes explained? Are open organizer questions documented? |
| Payroll | Were employee changes authorized? Do payroll totals agree to filings and ledger activity? Were unusual pay changes or classifications reviewed? |
| Audit and assurance | Does documentation satisfy the applicable professional standards? Are procedures, evidence, exceptions, significant matters, and conclusions clearly documented? |
| Client accounting services | Are deliverables complete? Are client-dependent items separated from firm tasks? Are recurring issues communicated? Is the file ready for client-facing discussion? |
| Advisory analysis | Are assumptions documented? Are data limitations explained? Does the analysis distinguish fact, estimate, interpretation, and recommendation? |
| AI-assisted work | Was the output verified against source material? Were citations checked? Were assumptions, omissions, confidentiality risks, and unsupported conclusions evaluated? |
Why Manager-Only Review Checklists Do Not Fix the Problem
Many firms already have review checklists.
But only the reviewer sees them.
That creates an avoidable expectation gap.
The reviewer knows what they will inspect.
The preparer does not.
The manager expects:
- Clear support
- Reasonable explanations
- Organized open items
- Documented conclusions
- Escalated risks
The staff member may believe the reviewer’s job is to find whatever is missing.
That turns review into the first quality-control event.
A better system uses two connected checklists:
| Preparer Checklist | Reviewer Checklist |
|---|---|
| Did I support the work? | Is the support sufficient and appropriate? |
| Did I explain what I did? | Was the procedure appropriate? |
| Did I investigate unusual items? | Was the preparer’s evaluation reasonable? |
| Did I state a conclusion? | Does the evidence support the conclusion? |
| Did I identify unresolved issues? | Were unresolved issues handled and escalated appropriately? |
The preparer checklist does not replace review.
It improves what reaches review.
How to Train Staff to Submit Review-Ready Work
Do not distribute the checklist and assume the problem is solved.
A checklist is a standard.
Staff still need to learn how to apply it.
1. Show completed examples
Take a strong workpaper and walk through it.
Show staff:
- How sources are labeled
- How procedures are explained
- How unusual items are addressed
- How conclusions are written
- How open items are organized
- How reviewer attention is highlighted
Do not only show what was wrong.
Show what right looks like.
2. Compare completed and review-ready work side by side
Give staff two versions of the same workpaper.
Both may calculate correctly.
Only one should be easy to review.
Ask staff to identify the difference.
3. Use planted-error exercises
Give staff workpapers containing intentional problems:
- Missing support
- Broken formula
- Unexplained variance
- Unsupported client explanation
- Prior-year assumption that no longer applies
- Incomplete conclusion
- Open item presented as resolved
- AI-generated statement that conflicts with the source
Then require them to complete the review checklist.
4. Require a preparer summary
Before submission, have staff provide a short summary:
Work completed: What I prepared or reviewed.
Key result: What the work showed.
Unusual items: What changed or required investigation.
Open items: What remains unresolved.
Reviewer attention: Where judgment or approval is needed.
This forces the preparer to organize their thinking before the manager does it for them.
5. Categorize review notes
Review notes should be tagged by cause:
- Technical
- Support
- Documentation
- Reasonableness
- Judgment
- Open-item management
- Communication
- Checklist or workflow execution
That turns review notes into training data.
6. Train the repeated patterns
When the same review note appears repeatedly, stop treating it as an isolated mistake.
Create:
- A sample workpaper
- A short training module
- A planted-error exercise
- A standard explanation
- A workflow-specific checklist item
For the full review-note framework, read How to Reduce Review Notes in Accounting Without Turning Managers Into Editors.
A 30-60-90 Day Review-Readiness Training Plan
| Timeframe | Development Goal | Training Actions | Evidence |
|---|---|---|---|
| Days 1–30 | Understand the review-ready standard | Teach the checklist, review completed examples, compare weak and strong workpapers, practice preparer summaries | Staff can explain the seven-part standard and identify obvious readiness gaps |
| Days 31–60 | Apply the standard to controlled work | Use sample files, planted errors, side-by-side comparisons, open-item exercises, and scoring rubrics | Higher readiness scores, stronger conclusions, clearer support, and fewer missed issues |
| Days 61–90 | Apply the standard consistently to live work | Require completed checklists and preparer summaries, categorize review notes, and hold short review debriefs | Fewer repeated basic notes, less manager reconstruction, better open-item management, and faster review |
How Review Readiness Develops Future Reviewers
A workpaper review checklist does more than improve staff submissions.
It teaches staff how reviewers think.
The staff member starts asking:
- What is the objective?
- What evidence supports this?
- What changed?
- What does not make sense?
- What assumption was used?
- Is the conclusion supported?
- What remains unresolved?
- What would another reviewer question?
That is the beginning of review judgment.
It also prepares staff for a profession in which automation will produce more first drafts, reconciliations, summaries, and analyses.
The future reviewer must be able to evaluate work regardless of whether it was produced by:
- A junior staff member
- An offshore team
- A software workflow
- An automated process
- An AI tool
For more on this role shift, read Accountants Are Shifting From Preparers to Reviewers. Is Your Training Keeping Up?
For more on teaching staff to question evidence and outputs, read Professional Skepticism Training for Junior Accountants.
What CPA Firms Should Measure
Do not judge the checklist only by whether staff complete it.
Measure whether the work improves.
Track Whether the Checklist Is Building Capability
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- Average readiness score by work type
- Review notes per workpaper
- Repeated review notes
- Missing-support notes
- Documentation-related notes
- Unclear-conclusion notes
- Manager rework time
- Time from submission to completed review
- Open items discovered during review
- Issues identified before submission
- Escalation timing
- Readiness for first-level review responsibility
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Total review notes alone can be misleading.
A complex file may require more notes.
A strong reviewer may identify more issues than a weak reviewer.
Focus on patterns:
- Is the same basic note repeating?
- Is documentation improving?
- Are staff identifying open items earlier?
- Is manager reconstruction declining?
- Are review notes shifting from basic cleanup toward judgment and development?
The goal is not zero review notes. The goal is for review notes to become more valuable as staff capability improves.
How SkillAbility Helps CPA Firms Build Review-Ready Staff
SkillAbility was built around a simple reality:
CPA firms cannot scale if managers have to teach basic workpaper readiness through live review notes forever.
Reviewers should protect quality.
They should evaluate judgment.
They should coach patterns.
They should not have to reconstruct every file before the real review begins.
That is why SkillAbility is not positioned as a generic LMS or course library.
It is an accounting workforce development and knowledge-transfer platform.
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The SkillAbility Review-Readiness Pathway
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Staff practice accounting, tax, payroll, software workflows, source support, documentation, and review-ready preparation before live work exposes the gaps.
Staff learn to interpret results, question assumptions, explain issues, communicate with clients, and connect accounting work to business meaning.
Future leaders learn how to review, coach, delegate, protect standards, develop others, and create capacity without becoming permanent bottlenecks.
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BASE builds the workpaper foundation
BASE helps early-career accountants learn actual accounting, tax, payroll, and software workflows through structured practice.
The review-readiness value is direct:
Staff submit cleaner work when they have practiced the workflow, documentation standard, and self-review process before the manager reviews the live file.
MAPS develops the judgment behind the workpaper
MAPS helps staff develop financial interpretation, client communication, professional presence, advisory thinking, and judgment.
That helps staff move from documenting what happened to explaining why it matters.
Summit develops the next generation of reviewers
Summit prepares future managers and leaders to review work, coach recurring patterns, delegate effectively, protect standards, and develop capability in others.
The next generation of managers should not learn to review only after promotion places hundreds of unfinished workpapers on their desks.
Frequently Asked Questions
What is a workpaper review checklist?
A workpaper review checklist is a structured list of questions used to confirm that a workpaper is accurate, supported, clearly documented, complete, reasonable, and ready for professional review. CPA firms can use separate but aligned checklists for preparers and reviewers.
What makes a workpaper review-ready?
A review-ready workpaper clearly identifies its purpose, sources, procedures, results, conclusion, open items, and preparer. Another qualified professional should be able to understand what was done and evaluate the conclusion without reconstructing the preparer’s work.
Should staff accountants use the review checklist before submitting work?
Yes. A review checklist should not be reserved only for managers. Staff should use a preparer checklist to identify missing support, unclear documentation, unusual changes, unsupported conclusions, and unresolved items before submission.
Does a workpaper checklist replace manager review?
No. The checklist improves what reaches review but does not replace professional judgment, supervision, technical review, quality management, or applicable professional standards.
What should every accounting workpaper document?
At minimum, a workpaper should document its purpose, source information, work performed, relevant results, conclusion, unresolved items, and any matter requiring reviewer attention. Requirements may be more extensive for audit, attest, tax, and other regulated work.
How can CPA firms train staff to prepare better workpapers?
CPA firms can train staff using completed examples, side-by-side comparisons, sample files, planted errors, preparer summaries, documentation standards, readiness scoring, categorized review notes, and short review debriefs.
Why do managers spend so much time fixing workpapers?
Managers often spend excessive time fixing workpapers because staff submit work that is technically complete but poorly supported, unclear, disorganized, missing conclusions, or hiding unresolved issues. The manager then has to reconstruct the work before reviewing it.
Should firms try to eliminate review notes?
No. Review notes protect quality and develop professional judgment. Firms should reduce repeated, preventable, basic notes while preserving notes that address risk, judgment, technical complexity, and professional development.
How should firms measure workpaper readiness?
Firms can measure readiness using documentation scores, repeated review notes, missing-support notes, unclear-conclusion notes, manager rework time, review turnaround time, open items discovered during review, and issues identified before submission.
Can this checklist be used for tax and bookkeeping workpapers?
Yes. The core principles apply across tax, bookkeeping, payroll, client accounting services, advisory, and assurance work. Firms should adapt the detailed checklist to the service line, risk level, engagement requirements, and applicable professional standards.
External Research and Authority Sources
- PCAOB AS 1215: Audit Documentation
- PCAOB AS 1201: Supervision of the Audit Engagement
- AICPA & CIMA: Quality Management
- AICPA & CIMA: CPA Firm Competency Model
- AICPA & CIMA: Learning and Development for CPA Firms
- Journal of Accountancy: Audit Documentation — Tips for Getting It Right
- Journal of Accountancy: Engagement Quality Reviews — What Auditors Should Know
The Bottom Line
A workpaper review checklist should not exist only to help managers find mistakes.
It should teach staff what review-ready work looks like before they submit it.
Review-ready work shows:
- Why the workpaper exists
- Where the information came from
- What procedure was performed
- What the work identified
- What conclusion was reached
- What remains unresolved
- What the preparer checked before submission
The checklist will not eliminate review.
It should improve review.
Managers should spend more time evaluating judgment, risk, standards, and client impact.
They should spend less time locating support, translating unfinished thinking, and repeating the same basic corrections.
Review should improve professional judgment. It should not be the first time basic workpaper readiness is tested.
Define the standard.
Show what good work looks like.
Give staff the reviewer’s questions before submission.
Use sample files.
Practice self-review.
Track repeated patterns.
Turn review notes into development.
Protect quality.
Reduce rework.
Free manager capacity.
Protect knowledge.
Develop people.
Scale the firm.
Want staff who submit clearer, better-supported work before your managers have to fix it?
SkillAbility helps CPA and accounting firms replace repeated corrections, scattered examples, and manager-dependent shadowing with structured practice that builds execution, documentation, judgment, and review readiness.
Book Your Free 10-Minute Structural Alignment Review →
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To your firm’s capacity,
Vincent Howard, CPA
Managing Partner, Howard, Howard and Hodges
SkillAbility for Accounting Firms
About the Author
Vincent Howard, CPA has practiced public accounting since 1990. He holds a Master’s degree in Taxation from the University of Central Florida, founded his accounting firm in 1993, and helped grow Howard, Howard and Hodges into a multi-office firm with approximately 50 staff. He has participated in PASBA since 1997, led a PASBA Firm of the Year, and built the SkillAbility accounting workforce development platform used by accounting professionals across firms nationwide.
© 2026 SkillAbility for Accounting Firms. 45-Day Out-of-Pocket Performance Guarantee applies to qualifying onboarding engagements. Contact SkillAbility for full terms.