When one is created, you'll be able to access it in two ways.
If you have the Gmail Chrome Extension installed, you'll be able to click into the smart folder by clicking into the client's folder via the Folio button.
When you click into the folder, or an email associated with the smart folder, you'll see all of the critical information available in the Folio sidebar, where you can add notes, find documents associated with the transaction, or keep a record of the folks involved.
On the website (mobile too)
If you don't use the Gmail Chrome Extension, you can access everything by visiting Folio on the web (amitree.com or amitree.com/outlook), and clicking into that client from the list of smart folders. You get access to the same great information, neatly compiled into a single view.