No, editing is not limited to assigned users. Any user in the firm can contribute to a non-private workpaper with preparer-level permissions, unless formally assigned as a reviewer or approver. Role-based permissions determine what tasks users can perform:
Preparers: Prepare worksheets, create entries, and compile client queries.
Reviewers: Perform preparation tasks and review work.
Approvers: Perform all tasks, including final approval.
ℹ️ Note: For private workpapers, only assigned users and firm administrators can edit them.