When it comes to reviewing your client's receipts, do you expect them to provide all receipts to you? If some receipts are missing, do you follow up with the client to ensure that every receipt is accounted or do you go ahead and submit the transaction providing it is clear what the transaction is? I have one client who is very good and we always work together to ensure that, if possible, every receipt is accounted for. If she is missing anything, I follow up and wait to enter the transaction until I have the receipt. This way her and I both know all receipts are accounted for and her books are in order. This is how I prefer to work. However, another client that I have is not very good and providing all receipts. It causes many delays with followups etc. and she is always looking at reducing her costs. I decided to proceed with many transactions without receipts if they are not available to help save her costs and have advised her of this. Just wondering if this is acceptable or, as a proficient bookkeeper, do you always insists on seeing every receipt, if possible, before submitting the transaction? My feeling is to always see receipts if possible and only work in the other manner for the more difficult clients who don't produce when needed and complain about costs.