1. ISTQB® Certified Tester Foundation Level Syllabus (CTFL) 2018 V3.1, Section 3.2.2, "Activities of a Formal Review". The syllabus explicitly lists "Selecting the people to participate in the review and allocating roles" as a key activity within the Planning phase (p. 29).
2. Black, R. (2019). ISTQB Certified Tester Foundation Level Exam Certification Guide. Rocky Nook. Chapter 3, "Static Testing," details the review process. The section on "Planning the Review" confirms that defining roles and responsibilities is a fundamental planning task.
3. van Veenendaal, E. (Ed.). (2012). Foundations of Software Testing: ISTQB Certification. Cengage Learning. Chapter 3, "Static Techniques," describes the phases of a formal review. The "Planning" phase is detailed as including the allocation of roles to the review team (p. 85).