Great comments today on this one. It seems there has become a moderately passionate disagreement on this one. Passion is excellent, as long as we keep it towards the topic, and not each other!
Here is what I see so far (please feel free to edit):
1. The original question is do calibration certificates (CoC) need to be reviewed?
2. And if "yes", what are they being reviewed for?
3. Is there a regulatory requirement for reviewing CoC?
4. Do CoC need to be signed?
In my years of being involved with calibration, there have always been reviews of the CoC. Either a supervisor of a cal lab (internal calibration) or a customer. I think that is a good approach to keep for a few reasons.
#1, you need to review what you paid for. Certificates are meaningless if you cannot extract some value from it. You may need to determine if you calibration interval is too long, too short, etc.
#2, people who generate calibration certificates are not perfect. There will be math mistakes, typos, errors, training issues, etc. Depending on your situation and regulatory exposure, that can range from no big deal to big deal.
#3 Calibration information is observational data; an experiment of sorts. All observational/ experimental data I've seen has always been reviewed/ signed by someone. Your scenario may be different.
If I understand the OP as a supervisor of a lab doing FDA work, I cannot imagine being OK without reviewing the documentation. There are just too many things that need to be checked on there. If you have other processes that eliminates such errors, then I guess you would not have to review. But I would rather catch an error than my internal customer, which is not as bad as the internal auditor, that saves us from the external auditor, who hopefully has assured a proper process that the FDA auditor does not find it!
Now, leaping into having to sign/initial the CoC is another matter. I might think it's good to make some mark on the CoC, equipment log, database entry, something to show that "yes, someone acknowledges the review, and that it is legit".