Seven small Seattle CPA firms have become involved in an information project by taking part in an interfirm working paper review program. Under the program, each firm designates two partners to review the audit files, including the tax returns and the financial statement of another CPA firm taking part in the program. At the end of each review, the auditor who prepared the working papers and the reviewer have a conference to discuss the strengths and weakness of the audit . They do not obtain authorization from the audit client before the review takes place.