Plan CAS CAM review time
Plan reviewer time before the CAM queue forms. Count base work and extra work. Save time for partner signoff.
CPA.com's 2024 CAS survey treats staffing and tools as separate issues. More tool space does not add reviewer time.
Build a 13-week sheet
Use one row for each week. Enter firm data where possible.
| Field | Entry rule |
|---|---|
| Expected files | Use client statement history |
| Rights dates | Copy from each signed lease |
| Base hours | Enter measured review time |
| Exception rate | Label as an assumption |
| Exception hours | Enter senior review time |
| Signoff hours | Reserve named partner time |
| Available hours | Remove leave and other work |
Tango says each lease sets its own dates. Its CAM timing guide gives one year-end example. Enter the real lease date.
Use this formula
| Measure | Formula |
|---|---|
| Base need | Files x base hours |
| Exception need | Files x exception rate x exception hours |
| Total need | Base need + exception need + signoff hours |
| Open capacity | Available hours - total need |
All inputs belong to your firm. No industry files-per-reviewer figure belongs here.
Example overload week
These numbers are only assumptions.
| Input | Assumption |
|---|---|
| Files | 12 |
| Base review | 1.5 hours each |
| Exception rate | 25 percent |
| Exception review | 1 hour each |
| Partner signoff | 3 hours |
| Available time | 22 hours |
Base work needs 18 hours. Exceptions need 3 hours. Signoff needs 3 hours.
Total need is 24 hours. Open capacity is negative two hours.
Do not hide the gap. Choose one approved action.
- Stop new intake for that week.
- Defer files without near deadlines.
- Add an approved reviewer.
- Reduce scope with client approval.
Assign weekly gates
| Gate | Owner | Pass test |
|---|---|---|
| Intake | Coordinator | Core files are present |
| Deadline | Manager | Lease date is logged |
| Review | CPA | Sources support each item |
| Signoff | Partner | Conclusion matches scope |
| Delivery | Client lead | Final packet is approved |
A trade report says niches can aid set work. It gives no CAM staff ratio.
Where CAMAudit fits
Put each file on the weekly sheet.
Source-linked items enter a base or extra lane.
Accounting firms get a branded CAM audit for each client.
The dispute letter draft is for your review. It is not legal advice. Have counsel review before sending.
The partner firm uses a review-and-sign step.
Plan the service
Start at Practice Growth. Open the accounting firm plan. Find more on the CPA resource shelf.
Match demand with the newsletter calendar and LinkedIn plan. Use the handoff scripts for outside help.
Read the white-label audit guide. The service launch guide covers the full offer.
Keep this season plan firm-led. Use the accounting firm path.