Sign off, lock and reopen

Step by step

1. Freeze the ready evidence Close Manager

   Close Manager verifies all required tasks, authorized exceptions, certified accounts, journal resolutions, approved variance, control obligations and blocking issues. Freeze the exact revision and evidence manifest after these checks pass. Totals and nonempty explanations are insufficient without their required decisions. Any material change before lock invalidates the affected review basis and final manifest.

   • Freeze the review population
   • Updates Close periods, Issues log

2. Sign the period evidence Controller / CFO

   Required assigned people sign their own Signoffs against the current manifest in the defined sequence. Controller and CFO capacity holders sign the company-approved management representations using separately assigned identities where required. Internal Auditor records concurrence without becoming management. Only complete current decisions permit a lock request; sign-off does not itself prove the connected ledger has stopped posting.

   • Authorize the exact close revision
   • Updates Signoffs, Management representations
   Approvalfor the assigned decision

3. Confirm the ledger lock System

   Create period locks Pending with stable request identity and the expected ledger revision. Verify the authenticated response matches the exact entity and period and confirms Closed before setting Locked. Failed or uncertain requests remain visible. Publish the immutable audit pack and emit the downstream confirmed-lock event only after successful confirmation, with separate visibility for a pack publication failure.

   • Confirm the actual ledger outcome
   • Updates Period locks, Close periods

4. Authorize a correction window Controller / CFO

   When policy permits reopening, Controller / CFO authorizes period reopen requests with the reason and prior lock. A separate Admin co-authorization is still required. Keep the period reopen pending until the ledger confirms Open for that request. A failed reopening is not an open accounting window. Preserve the prior pack and lock record, and retain both authorizations and connector evidence.

   • Authorize the scoped reopen request
   • Updates Period reopen requests, Period locks
   Approvalfor the assigned decision

5. Confirm the reopening authorization Admin

   A distinct Admin co-authorizes the same scoped request after verifying the Controller / CFO decision, prior lock and documented reason. The connector uses the stable request key and expected ledger revision. Reopened becomes valid only after the ledger confirms Open for that entity and period. A delayed or failed response remains visible and cannot create an unverified correction window.

   • Record the separate co-authorization
   • Updates Period reopen requests, Period locks
   Approvalfor the separate administrative authorization

6. Review and lock the new revision Close Manager

   After confirmed reopening, keep the same period identity and increment its revision. Reprepare affected accounts, journal reviews and variance explanations, then obtain renewed representations and sign-offs. A new lock record and audit pack preserve the corrected close alongside its earlier history. External auditor access continues to require an active scoped grant for every file and export.

   • Preserve the corrected close history
   • Updates Close periods, Period locks, External auditor grants

Close Manager

Coordinate the close, resolve assignments and monitor readiness before requesting financial sign-off.

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.

Admin

Maintain configuration and connector health. Administrative access does not bypass financial decisions.