> ## Documentation Index > Fetch the complete documentation index at: https://pernee.com/help/llms.txt > Use this file to discover all available pages before exploring further. # Pernee Help > Review memory for CPA firms — last year's review notes, on this year's return. Pernee remembers the review comments your team made on a client's return last year, and brings them back to the reviewer working on this year's — on the same line, with the original comment cited. Firm name, jurisdictions, and the preparer, reviewer and partner roles your teammates inherit. Link the tax software, document store and mail your firm already runs on. Checkpoints, prior-year comments side by side, and open items carried forward year over year. Partnerships and funds, corporations, and individuals — with engagement letters, checklists and deadlines. ## How a review works Pernee lines up this year's return against the review history for the same client. Pernee proposes the checkpoints worth looking at, and shows you the prior-year review comment each one came from. Every suggestion is a draft. You accept, edit or discard it. Pernee never files anything and never writes back into your tax software. Everything it produces is a draft for a person to approve. ## Everything else Plain-language search across every connected system. What each agent drafts, and where a human signs off. What Pernee connects to, and what it reads versus writes. Client confidentiality, access scoping, SSO and retention. This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.