Prepare and certify reconciliations

Step by step

1. Load a comparable source basis System

   Load complete GL and subledger snapshots for the same entity, account, period and currency. Retain source batch identities and cutoffs. Missing data remains unresolved rather than becoming zero. Refresh only editable reconciliation revisions; a previously approved comparison and its evidence stay intact when a later source batch becomes available.

   • Retain reconciled source snapshots
   • Updates Account reconciliations, Account reconciliation templates

2. Explain and submit the balance Accountant

   Accountant or Senior Accountant supplies signed difference items and immutable supporting evidence. Confirm that the item sum explains the variance with no unexplained remainder. Track known timing differences to an expected clearance date and retain correcting-entry follow-up. The assigned preparer submits the revision explicitly; matching arithmetic cannot impersonate that person’s attestation.

   • Submit the prepared account
   • Updates Account reconciliations, Reconciliation items, Reconciliation evidence

3. Review the explanation independently Senior Accountant

   The assigned Senior Accountant or Close Manager examines the source basis, item substance and evidence. Preparer and reviewer must be different authenticated identities. Return incomplete work with a reason or mark the current revision Reviewed. A subsequent balance or file change requires another review, even if the original explanation still reads plausibly.

   • Record independent reconciliation review
   • Updates Account reconciliations, Reconciliation evidence
   Approvalfor the assigned decision

4. Certify and retain the account Controller / CFO

   The assigned Senior Accountant or Controller / CFO gives the final account approval according to policy. The approver must differ from the preparer; material accounts require three distinct people. Retain reconciliation certifications for the exact source balances, revision and evidence manifest. Later changes preserve this certificate and enter a renewed preparation and review route.

   • Preserve the certified revision
   • Updates Account reconciliations, Reconciliation certifications
   Approvalfor the assigned decision

Senior Accountant

Prepare assigned reconciliations and independently review other assignments. Review journal entries within the effective threshold policy.

Controller / CFO

Own financial review and final sign-off within assigned entities. Controller and CFO capacities have separately assigned authenticated signers where both are required.