Can an EA rely on a reviewer without checking the review work?

No. A qualified reviewer can reduce risk, but the signing preparer should still understand the material return positions and confirm that review notes were resolved. Review is a quality-control step, not a transfer of all responsibility.

The preparer should document what the reviewer reviewed, keep evidence of material corrections or clearances, and stop the return if a material item remains unsupported. Blind reliance is especially risky when the return involves complex business items, basis schedules, or specified credits requiring due diligence.