This document discusses effective code reviews. It begins by defining what perfect and imperfect code is, and defines a defect as anything that may cause additional costs. It explains how the cost to fix defects grows exponentially the later they are found. The document advocates fixing all defects found to improve quality and profitability. It provides tips for improving review efficiency, and outlines the roles and mindsets of authors and reviewers. The goal is for authors and reviewers to work as peers to improve code quality through thorough and respectful reviews.