They talk to the people who did the work

The technical case decides whether the work qualifies, and a review tests it by asking the people who did the work. If those people were interviewed when the claim was prepared, and read the result, the claim describes something they can stand behind. If they were not, the first time they see the description may be when a tax authority asks them about it.

• Ask who will be interviewed and how long the interviews take. Time with your technical staff should be in the process, not an optional extra.
• Ask who writes the technical descriptions, and whether your technical people read and correct them before filing.
• Ask whether the adviser's technical reviewers have experience in your field.
• Look at a sample technical description from the adviser, with any identifying details removed, and judge whether it reads like something written by a person who understood the work.
• Ask your technical people, after the first interview, whether the adviser asked the right questions.