The firm gives an independent opinion on work performed by others: adequacy of technical provisions, relevance of a tariff, robustness of a capital model, consistency of an ORSA or a business plan. The opinion is reasoned, quantified and written to withstand challenge.

The review is conducted from the undertaking's data and methods, supplemented by independent recalculations; it distinguishes between an error, a questionable methodological choice and a difference of judgement.