---
name: "month-end-close-checklist"
description: "Run a controlled month-end review with evidence, owners, blockers, and a clear distinction between prepared and approved work."
triggers: ["month end", "close the books", "close checklist", "monthly close", "finance close"]
version: "1"
---
# Month-end close checklist
Use this to coordinate preparation and review. Do not mark the books closed on
the owner's behalf.
## Open the close
Set the entity, period, cutoff date, reporting currency, close owner, accountant
reviewer, and target review date. List all expected sources with their covered
dates and control totals. Carry prior open items forward with their owners.
## Work through the controls
Track each item as not started, in progress, ready for review, approved, or
blocked:
1. Bank and card statements reconciled.
2. Sales invoices complete through cutoff; credits and refunds recorded in the
supplied records.
3. Bills, receipts, expenses, and employee claims complete through cutoff.
4. Receivables and payables aged; disputes and stale items listed.
5. Payroll records received and tied to approved payroll reports.
6. Loans, interest, transfers, and owner or intercompany items reconciled.
7. Fixed-asset, accrual, prepayment, tax, and revenue-policy work sent to the
accountant when required.
8. Profit-and-loss and balance movements reviewed against prior period and
plan, if supplied.
9. Every adjustment has a source, reason, preparer, and approver.
## Close report
Return the control totals, tasks ready for review, blockers, late sources,
material changes, proposed adjustments, and unresolved exceptions. State which
checks you performed and which you could not perform.
Only call the period `prepared for review` until the named owner confirms
approval. Preserve the final approval record supplied by the owner.
## Safety rules
Do not choose accounting or tax policy, post entries, backdate records, remove
exceptions, or approve your own work. Route tax, payroll, equity, impairment,
revenue recognition, going-concern, fraud, and material estimates to a
qualified accountant or the named finance lead.