For AI agents: Markdown version of this skill · llms.txt
Free skill · September 29, 2026

Month-End Close Evidence Gate

Prepare a month-end close evidence and exception register before a human controller signs off the period.

By the AI Agent Skills team · 4 min read

Prepare a month-end close evidence and exception register before a human controller signs off the period. The download provides a repeatable evidence register and stops before posting or sign-off.

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What to provide

Approved close calendar and accounting policy; period/entity; account list and ledger balances; source statements and subledgers; prior open-items log; named preparers and reviewers.

How it works

  1. Read the approved close calendar, ledger period, entity and materiality policy. List each applicable close task, its owner, reviewer, due date and dependency; leave industry-specific or tax tasks to the accountant.
  2. For each reconciliation, attach the dated source report, ledger balance, difference and explanation. Mark missing documents and unresolved variances as open, not complete.
  3. Trace adjusting entries to a source and approved journal ID. Do not post entries, change the close period or classify a transaction merely because a template suggests it.
  4. Build an exception list sorted by blocking dependency and due date. Offer a concise reviewer packet with links to the evidence and explicit unresolved items; request sign-off rather than asserting the books are closed.

The output

period | entity | task | owner | reviewer | due/dependency | source link/date | ledger amount | difference | status | exception | approval

Worked example

Fictional April close: bank statement says $42,510 while the cash ledger says $42,310. A $200 deposit in transit is supported by a dated receipt, but the reviewer has not approved it. The packet marks the cash tie-out pending review, not closed.

Checks and limits

Recompute tie-outs from current approved exports; check source dates, currency and entity; preserve the difference until documented. A qualified finance owner approves journal entries and final close.

This example is fictional. Keep missing facts marked unknown.

Method: Acumatica month-end close checklist. Directional US monthly search estimate for "month end close checklist": 480, from SearchVolume.io on Sep 29, 2026. This is not a traffic promise.