Sign off, lock and reopen

Approve a stable close basis and verify the ledger outcome.

6 stages · 3 approvals

Roles and responsibilities

Close Manager Controller / CFO Admin System 1 Freeze the readyevidence ClosePeriods 2 Sign the periodevidence Signoffs 3 Confirm the ledgerlock PeriodLocks 4 Authorize acorrection window PeriodReopenRequests 5 Confirm thereopening authorization PeriodReopenRequests unverified correction window · system 6 Review and lock thenew revision ClosePeriods
  1. Step 1Freeze the ready evidence
    Close Status Heat-MapNotStarted
    Period CodeEntityStatusTarget Close Date
    In Progress
  2. Step 2Sign the period evidence
    Pending Sign-offsPending
    Signoff NumberClose PeriodRequired RoleAssigned At
    Close Manager Reviewer
  3. Step 3Confirm the ledger lock
    Ledger Lock RequestsPending
    Lock NumberClose PeriodRequested AtStatus
    Failed
  4. Step 4Authorize a correction window
    Period Reopen RequestsPendingApproval
    Reopen NumberClose PeriodPrior LockReason
  5. Step 5Confirm the reopening authorization
    Period Reopen RequestsPendingApproval
    Reopen NumberClose PeriodPrior LockReason
  6. Step 6Review and lock the new revision
    Ledger Lock RequestsPending
    Lock NumberClose PeriodRequested AtStatus
    Failed
Red diamonds require approval.Rows show responsibility for each step.Dashed lines are records the system creates.Admin: assign this role during implementation.

Process steps

Follow the process from start to finish. Select a step to see who acts and what changes.

Freeze the ready evidence

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.

Responsible
Close Manager
Records
ClosePeriodsIssuesLog
Effect
Freeze the review population
Approval required

Sign the period evidence

Required assigned people sign their own Signoffs against the current manifest in the defined sequence. Controller and CFO capacity holders sign the company-approved ManagementRepresentations 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.

Responsible
Controller / CFO · for the assigned decision
Records
SignoffsManagementRepresentations
Effect
Authorize the exact close revision

Confirm the ledger lock

Create PeriodLocks 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.

Responsible
System
Records
PeriodLocksClosePeriods
Effect
Confirm the actual ledger outcome
Approval required

Authorize a correction window

When policy permits reopening, Controller / CFO authorizes PeriodReopenRequests with the reason and prior lock. A separate Admin co-authorization is still required. Keep the period ReopenPending 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.

Responsible
Controller / CFO · for the assigned decision
Records
PeriodReopenRequestsPeriodLocks
Effect
Authorize the scoped reopen request
Approval required

Confirm the reopening authorization

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.

Responsible
Admin · for the separate administrative authorization
Records
PeriodReopenRequestsPeriodLocks
Effect
Record the separate co-authorization

Review and lock the new revision

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.

Responsible
Close Manager
Records
ClosePeriodsPeriodLocksExternalAuditorGrants
Effect
Preserve the corrected close history
Approvals and exception handling

3 approvals required in this process

  • Sign the period evidence Controller / CFO signs for the assigned decision · confirm the ledger lock waitsSignoffs, ManagementRepresentations
  • Authorize a correction window Controller / CFO signs for the assigned decision · confirm the reopening authorization waitsPeriodReopenRequests, PeriodLocks
  • Confirm the reopening authorization Admin signs for the separate administrative authorization · review and lock the new revision waitsPeriodReopenRequests, PeriodLocks
  • Preserve the entityLedger-period key and exact evidence revision through every handoff. Reject stale or cross-scope requests at the action boundary, including direct API calls.
  • A human decision belongs to the assigned authenticated person. An agent can prepare permitted work but cannot impersonate a signer or satisfy independent review through a role label.
  • Retain rejected work, comments and earlier evidenceCorrections have their own revision and renewed decisions; they cannot erase the basis of an earlier approved close.
  • Retry requestsStable identities and verify uncertain connector outcomes before continuing. The owning ledger confirms actual posting, reversal, lock and reopening results.
  • Before releaseExercise the normal route, a returned submission, an unauthorized actor and a changed source revision. Reconcile the resulting evidence and confirm the unresolved item remains visible to the close manager.

When the process needs attention

  • variance Freeze the ready evidence

    Close Manager verifies all required tasks, authorized exceptions, certified accounts, journal resolutions, approved variance, control obligations and blocking issues.

  • hold Sign the period evidence

    Controller and CFO capacity holders sign the company-approved ManagementRepresentations using separately assigned identities where required.

  • reject Confirm the ledger lock

    Failed or uncertain requests remain visible.

  • reject Authorize a correction window

    A failed reopening is not an open accounting window.

  • reject Confirm the reopening authorization

    A delayed or failed response remains visible and cannot create an unverified correction window.

  • change Review and lock the new revision

    Reprepare affected accounts, journal reviews and variance explanations, then obtain renewed representations and sign-offs.

Records and postings

StageRecordsEffect
1 Freeze the ready evidence ClosePeriodsIssuesLog Freeze the review population
2 Sign the period evidence SignoffsManagementRepresentations Authorize the exact close revision
3 Confirm the ledger lock PeriodLocksClosePeriods Confirm the actual ledger outcome
4 Authorize a correction window PeriodReopenRequestsPeriodLocks Authorize the scoped reopen request
5 Confirm the reopening authorization PeriodReopenRequestsPeriodLocks Record the separate co-authorization
6 Review and lock the new revision ClosePeriodsPeriodLocksExternalAuditorGrants Preserve the corrected close history
Data model →

Process reports

All reports

Period Audit Pack

Preserve the approved close evidence, signatures and confirmed ledger outcome in an immutable, scoped review packet.

Close Cycle Time

Compare target and confirmed close dates by entity, with period-by-period trends.

Open Issues by Severity

Find unresolved close issues by severity, source, owner and age, with their actual blocking impact.

JE Review Audit Log

Trace each source entry revision through its assigned reviewer, decision and verified correction or reversal.

Run by an agent

Agent support

An agent cannot impersonate a preparer or reviewer, invent evidence, give management representations, bypass segregation rules or declare a ledger locked from an unconfirmed request. Required human decisions remain with their assigned identities. Accounting and the actual connector response determine posting, reversal and period-state outcomes.

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# Example after configuration $ curl -fsSL https://www.erp.ai/skill.md | paste into your agent › sign off, lock and reopen · freeze the ready evidence on ClosePeriods, IssuesLog ✓ Close Manager verifies all required tasks, authorized exceptions, certified accounts, journal resolutions, approved variance, control obligations and blocking issues. › sign off, lock and reopen · sign the period evidence on Signoffs, ManagementRepresentations ⏸ approval for the assigned decision · waiting for the controller / cfo # 4 more stages after approval: confirm the ledger lock, authorize a correction window, confirm the reopening authorization, review and lock the new revision

Other processes

4 more
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