diff --git a/app/pax8/page.tsx b/app/pax8/page.tsx
index 48f286f..e4d202a 100644
--- a/app/pax8/page.tsx
+++ b/app/pax8/page.tsx
@@ -1,9 +1,15 @@
 'use client';
 
 import { useEffect, useState } from 'react';
+import { toast } from 'sonner';
 import { PageHeader } from '@/components/navigation/page-header';
 import { Tabs, TabsContent, TabsList, TabsTrigger } from '@/components/ui/tabs';
 import { Badge } from '@/components/ui/badge';
+import { Button } from '@/components/ui/button';
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import { Alert, AlertDescription, AlertTitle } from '@/components/ui/alert';
+import { Skeleton } from '@/components/ui/skeleton';
+import { AlertTriangle, CheckCircle2, Loader2 } from 'lucide-react';
 import DataTable, { type Column } from '@/components/admin/DataTable';
 import DetailModal from '@/components/admin/DetailModal';
 
@@ -21,6 +27,32 @@ interface Pax8CompanyListItem {
   activeSubscriptionCount: number;
 }
 
+interface ReviewCandidate {
+  companyId: number;
+  companyName: string | null;
+  confidence: string | null;
+}
+
+interface CompanyReview {
+  id: string;
+  detectedAt: string;
+  pax8CompanyId: string;
+  pax8CompanyName: string;
+  candidates: ReviewCandidate[];
+}
+
+interface ManualCompanyOption {
+  id: number;
+  company_name: string;
+}
+
+function formatConfidence(confidence: string | null): string | null {
+  if (!confidence) return null;
+  const n = parseFloat(confidence);
+  if (Number.isNaN(n)) return confidence;
+  return `${Math.round(n * 100)}%`;
+}
+
 // Maps DataTable column keys (what the table's onSort callback reports) to
 // the /api/pax8/companies `sort` query values (see 14-01-SUMMARY.md).
 const SORT_KEY_MAP: Record<string, string> = {
@@ -46,6 +78,17 @@ export default function Pax8Page() {
   const [selectedCompany, setSelectedCompany] = useState<Record<string, any> | null>(null);
   const [modalOpen, setModalOpen] = useState(false);
 
+  // Needs Review tab state
+  const [reviews, setReviews] = useState<CompanyReview[] | null>(null);
+  const [reviewTotal, setReviewTotal] = useState(0);
+  const [reviewError, setReviewError] = useState<string | null>(null);
+  const [resolving, setResolving] = useState<string | null>(null);
+  const [allCompanies, setAllCompanies] = useState<ManualCompanyOption[] | null>(null);
+  const [companiesLoading, setCompaniesLoading] = useState(false);
+  const [selectedManualCompany, setSelectedManualCompany] = useState<
+    Record<string, ManualCompanyOption>
+  >({});
+
   const fetchCompanies = async (
     currentPage: number,
     search?: string,
@@ -94,6 +137,73 @@ export default function Pax8Page() {
     fetchCompanies(nextPage, searchQuery, sortColumn, sortOrder);
   };
 
+  async function loadReviews(): Promise<void> {
+    setReviewError(null);
+    setReviews(null);
+    try {
+      const res = await fetch('/api/pax8/company-matches?limit=100');
+      if (!res.ok) {
+        const data = (await res.json().catch(() => ({}))) as { error?: string };
+        throw new Error(data.error ?? `Request failed: ${res.status}`);
+      }
+      const data = (await res.json()) as { items: CompanyReview[]; total: number };
+      setReviews(data.items);
+      setReviewTotal(data.total);
+    } catch (err) {
+      setReviewError(err instanceof Error ? err.message : 'Unknown error');
+    }
+  }
+
+  async function ensureCompaniesLoaded(): Promise<void> {
+    if (allCompanies !== null || companiesLoading) return;
+    setCompaniesLoading(true);
+    try {
+      const res = await fetch('/api/data/companies-list');
+      if (!res.ok) throw new Error(`Request failed: ${res.status}`);
+      const data = (await res.json()) as ManualCompanyOption[];
+      setAllCompanies(data);
+    } catch (err) {
+      console.error('Failed to fetch companies list:', err);
+    } finally {
+      setCompaniesLoading(false);
+    }
+  }
+
+  // Fetch the review queue + manual-search company list on first activation
+  // of the Needs Review tab.
+  useEffect(() => {
+    if (activeTab !== 'needs-review') return;
+    if (reviews === null) void loadReviews();
+    void ensureCompaniesLoaded();
+    // eslint-disable-next-line react-hooks/exhaustive-deps
+  }, [activeTab]);
+
+  async function resolve(reviewId: string, companyId: number, companyName: string): Promise<void> {
+    const key = `${reviewId}:${companyId}`;
+    setResolving(key);
+    try {
+      const res = await fetch(`/api/pax8/company-matches/${reviewId}/resolve`, {
+        method: 'POST',
+        headers: { 'content-type': 'application/json' },
+        body: JSON.stringify({ companyId }),
+      });
+      const data = (await res.json().catch(() => ({}))) as { error?: string };
+      if (!res.ok) throw new Error(data.error ?? `Request failed: ${res.status}`);
+      toast.success(`Linked to ${companyName}`);
+      setReviews((prev) => prev?.filter((r) => r.id !== reviewId) ?? null);
+      setReviewTotal((t) => Math.max(0, t - 1));
+      setSelectedManualCompany((prev) => {
+        const next = { ...prev };
+        delete next[reviewId];
+        return next;
+      });
+    } catch (err) {
+      toast.error(err instanceof Error ? err.message : 'Resolve failed');
+    } finally {
+      setResolving(null);
+    }
+  }
+
   // Fetch-then-open: keeps the loading indicator on the DataTable (the row's
   // parent) rather than inside an already-open, empty DetailModal.
   const handleRowClick = async (row: Pax8CompanyListItem) => {
@@ -169,7 +279,14 @@ export default function Pax8Page() {
         >
           <TabsList>
             <TabsTrigger value="companies">Companies</TabsTrigger>
-            <TabsTrigger value="needs-review">Needs Review</TabsTrigger>
+            <TabsTrigger value="needs-review" className="gap-1.5">
+              Needs Review
+              {reviewTotal > 0 && (
+                <span className="ml-1 rounded-full bg-blue-500/20 text-blue-600 text-xs px-1.5 py-0.5 font-medium">
+                  {reviewTotal}
+                </span>
+              )}
+            </TabsTrigger>
           </TabsList>
 
           <TabsContent value="companies" className="space-y-4">
@@ -190,8 +307,101 @@ export default function Pax8Page() {
           </TabsContent>
 
           <TabsContent value="needs-review" className="space-y-4">
-            {/* Needs Review tab implemented in Plan 14-05 */}
-            <p className="text-sm text-muted-foreground">Loading…</p>
+            {reviewError && (
+              <Alert variant="destructive">
+                <AlertTitle>Couldn&apos;t load PAX8 data</AlertTitle>
+                <AlertDescription>
+                  Check your connection and try again, or visit /admin/integrations if PAX8
+                  sync is disabled.
+                </AlertDescription>
+              </Alert>
+            )}
+
+            {reviews === null && !reviewError && (
+              <div className="space-y-2">
+                <Skeleton className="h-32 w-full" />
+                <Skeleton className="h-32 w-full" />
+                <Skeleton className="h-32 w-full" />
+              </div>
+            )}
+
+            {reviews !== null && reviews.length === 0 && !reviewError && (
+              <Alert>
+                <CheckCircle2 className="size-4" />
+                <AlertTitle>No companies need review</AlertTitle>
+                <AlertDescription>
+                  Every synced PAX8 company is matched to an Autotask company.
+                </AlertDescription>
+              </Alert>
+            )}
+
+            {reviews?.map((review) => (
+              <Card key={review.id} className="border-amber-200">
+                <CardHeader className="pb-3">
+                  <CardTitle className="flex items-center gap-2 text-base font-medium">
+                    <AlertTriangle className="size-5 text-amber-500" />
+                    {review.pax8CompanyName}
+                  </CardTitle>
+                </CardHeader>
+                <CardContent className="space-y-3">
+                  {review.candidates.length > 0 ? (
+                    <div className="space-y-2">
+                      {review.candidates.map((candidate) => {
+                        const key = `${review.id}:${candidate.companyId}`;
+                        const isResolving = resolving === key;
+                        const confidence = formatConfidence(candidate.confidence);
+                        return (
+                          <div
+                            key={candidate.companyId}
+                            className="flex items-center justify-between gap-3 rounded-md border p-3"
+                          >
+                            <div className="space-y-0.5 min-w-0 flex-1">
+                              <div className="text-sm font-medium truncate">
+                                {candidate.companyName ?? `Company ${candidate.companyId}`}
+                              </div>
+                              {confidence && (
+                                <Badge variant="outline" className="text-xs font-mono">
+                                  {confidence}
+                                </Badge>
+                              )}
+                            </div>
+                            <Button
+                              size="sm"
+                              disabled={isResolving}
+                              onClick={() =>
+                                void resolve(
+                                  review.id,
+                                  candidate.companyId,
+                                  candidate.companyName ?? `Company ${candidate.companyId}`
+                                )
+                              }
+                            >
+                              {isResolving ? (
+                                <>
+                                  <Loader2 className="size-3 animate-spin mr-1" />
+                                  Linking…
+                                </>
+                              ) : (
+                                'Link company'
+                              )}
+                            </Button>
+                          </div>
+                        );
+                      })}
+                    </div>
+                  ) : (
+                    <Alert>
+                      <AlertTitle>No suggested matches</AlertTitle>
+                      <AlertDescription>
+                        Search manually to link this company to its Autotask counterpart.
+                      </AlertDescription>
+                    </Alert>
+                  )}
+
+                  {/* Manual company-search combobox implemented in Task 3 */}
+                </CardContent>
+              </Card>
+            ))}
           </TabsContent>
         </Tabs>
       </div>