It's for compliance mostly. So whichever regulator sees that you have a code review checkpoint. I look for obvious things like tests with missing edge cases, copy pasta violations, and embarrassing things they missed.<p>If you have static code analysis, automated pipelines, and tests you shouldn't be stressed out about code reviews and they should be fast.<p>If I am on good terms with the dev and we have time (LOL) I might try to help them refactor something for clarity.