Engagement method
How engagements run
A second professional should be able to pick up the same file and understand the conclusion.
Engagement boundary. This workspace records evidence, assumptions, risks, and alignment to the client’s stated constraints. It does not recommend buying or selling securities, and it does not determine suitability under securities law.

Roles on the engagement
- Preparer — builds the file and sends it for review.
- Reviewer — challenges the file and finalizes the decision record.
- Engagement partner — optional firm approval when policy requires it.
The top conclusion is whether the file is ready for partner review — not whether the investment will perform.