Step 8 — Review evidence and renewal

Maintain a delivery ledger: promised output, due date, actual output, supporting evidence, cost, outcome and remaining issue. Separate “advice delivered” from “action implemented” and “tax outcome reconciled”. A later return or payment reconciliation may be needed before a result can be described as realised.

Before renewal compare next-year deliverables with a narrower scope and project alternative. Record the decision to renew, reduce, replace or stop. The purpose is a fit-for-purpose relationship, not a permanently expanding advisory bill.