On what basis is the acceptance plan prepared?
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In any project the acceptance document is normally prepared using the following inputs. This can vary from company to company and from project to project.
Requirement document: This document specifies what exactly is needed in the project from the customers perspective.
Input from customer: This can be discussions, informal talks, emails, etc.
Project plan: The project plan prepared by the project manager also serves as good input to finalize your acceptance test.