Item panelling is a process with a long history at ACER. Essentially the same process is referred to in the US Cognitive Laboratory literature as a ‘cognitive walk-through’. Test development agencies in the UK use the phrase ‘item shredding’ to describe essentially the same process. Item panelling is one of a number of essential steps in the development of high quality test items. It is a means of subjecting draft test material to the scrutiny of experts who can provide a rigorous evaluation of the quality of the material, and where appropriate can propose ways in which the material may be improved. This is an essential quality assurance process prior to any use of the material with students or other test candidates.