How trust is recorded
Every rule shows what has been checked — and what has not.
OpenAccountants does not use one vague “verified” badge. Each rule records its sources, version, review status, named reviewers, scope, limitations and maintenance responsibility.
Every status, in plain terms
Draft
Work in progress. Not ready for general use.
Source-cited draft
Sources identified and linked. No named practitioner review completed.
Accountant-reviewed
A named practitioner reviewed defined material as general reference content.
Maintained
An active maintainer or team is responsible for future updates.
Update required
A possible change, conflict or error has been reported.
Superseded
Retained for audit history but no longer current.
What an accountant review means
The reviewer checks the defined general material against the stated sources and their professional knowledge. The public review record shows the sections reviewed and any limitations.
What it does not mean
- —The reviewer checked every possible fact pattern
- —The rule is guaranteed error-free
- —The reviewer accepted every OpenAccountants user as a client
- —The reviewer approved a user-specific filing or tax position
- —The content will remain current without future maintenance
Who can review what
The required reviewer depends on the content. A sourced operational fact may be checked by an experienced technical reviewer. Material tax interpretation, regulated filing obligations or high-risk advice may require a locally authorised specialist or an independent second review.
Every accountant-reviewed record shows the reviewer's qualification, local authorisation where relevant, demonstrated expertise, the scope and sections reviewed, the date, any limitations, and whether another level of review remains outstanding.
Open does not mean unreviewed.
Read the open rules and see exactly what a named accountant has checked, or help review the work for a jurisdiction you know.