Assign people to entities, periods and actual decision capacities. A broad role label is not authority over every close.
Roles and permissions
Separate preparation, review, final sign-off and audit access.
Permissions
Summarised from the authored role permissions. Scope restrictions such as “own records” still apply; these symbols do not indicate completeness or runtime access.
| Table | Controller / CFO | Close Manager | Senior Accountant | Accountant | SOX Lead | Internal Auditor | External Auditor |
|---|---|---|---|---|---|---|---|
| master | |||||||
SOXControls | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | Manage / maintain: Manage SOXControls with required configuration co-approval, SOXControlTests, ControlTestEvidence, ControlDeficiencies | —No table-specific permission stated | —No table-specific permission stated |
| transaction | |||||||
ClosePeriods | —No table-specific permission stated | Manage / maintain: Manage ClosePeriods through Reviewed, ClosingTasks, IssuesLog | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | View: View authorized ClosePeriods and related evidence via ExternalAuditorGrants |
ClosingTasks | —No table-specific permission stated | Manage / maintain: Manage ClosePeriods through Reviewed, ClosingTasks, IssuesLog; Approve ClosingTasks skip exceptions with required Controller co-decision | —No table-specific permission stated | Manage / maintain: Manage own ClosingTasks through Submitted, TaskComments, AccountReconciliations through Prepared, ReconciliationItems, ReconciliationEvidence | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated |
FluxAnalyses | Specific actions: Approve AccountReconciliations when assigned, JournalEntryReviews at L2, FluxAnalyses | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated |
SOXControlTests | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | Manage / maintain: Manage SOXControls with required configuration co-approval, SOXControlTests, ControlTestEvidence, ControlDeficiencies; Approve assigned SOXControlTests when distinct from Tester and Control Owner | —No table-specific permission stated | —No table-specific permission stated |
ControlDeficiencies | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | Manage / maintain: Manage SOXControls with required configuration co-approval, SOXControlTests, ControlTestEvidence, ControlDeficiencies | —No table-specific permission stated | —No table-specific permission stated |
IssuesLog | —No table-specific permission stated | Manage / maintain: Manage ClosePeriods through Reviewed, ClosingTasks, IssuesLog | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | Specific actions: Create attributed IssuesLog findings | —No table-specific permission stated |
ExternalAuditorGrants | Manage / maintain: Manage ExternalAuditorGrants | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | View: View authorized ClosePeriods and related evidence via ExternalAuditorGrants |
| line item | |||||||
TaskComments | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | Manage / maintain: Manage own ClosingTasks through Submitted, TaskComments, AccountReconciliations through Prepared, ReconciliationItems, ReconciliationEvidence | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated |
ReconciliationItems | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | Manage / maintain: Manage own ClosingTasks through Submitted, TaskComments, AccountReconciliations through Prepared, ReconciliationItems, ReconciliationEvidence | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated |
ReconciliationEvidence | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | Manage / maintain: Manage own ClosingTasks through Submitted, TaskComments, AccountReconciliations through Prepared, ReconciliationItems, ReconciliationEvidence | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated |
ControlTestEvidence | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | Manage / maintain: Manage SOXControls with required configuration co-approval, SOXControlTests, ControlTestEvidence, ControlDeficiencies | —No table-specific permission stated | —No table-specific permission stated |
| finance | |||||||
AccountReconciliations | Specific actions: Approve AccountReconciliations when assigned, JournalEntryReviews at L2, FluxAnalyses | —No table-specific permission stated | Specific actions: Approve routine assigned AccountReconciliations subject to all segregation rules | Manage / maintain: Manage own ClosingTasks through Submitted, TaskComments, AccountReconciliations through Prepared, ReconciliationItems, ReconciliationEvidence | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated |
JournalEntryReviews | Specific actions: Approve AccountReconciliations when assigned, JournalEntryReviews at L2, FluxAnalyses | —No table-specific permission stated | Specific actions: Approve assigned JournalEntryReviews at L1 and always-review lower tiers | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated | —No table-specific permission stated |
- Controller / CFOView all entity-scoped recordsCannot directly mark ledger locks successful or approve own preparation
- Close ManagerView reconciliations, journal reviews, variance and controlsCannot give final financial approval or certify connector success
- Senior AccountantCannot approve own preparation or change frozen certifications
- AccountantView relevant assigned templates and identities
- SOX LeadView permitted close evidenceCannot self-test a control or certify legal compliance
- Internal AuditorView authorized entity and period evidence including immutable certifications, sign-offs and audit packsCannot edit operational evidence, approve accounting work or lock the ledger
- External AuditorAccess only linked control/evidence snapshots and minimal actor identitiesCannot traverse into another entity or period, edit records or use expired file/export URLs
How permissions work
5 rulesPreparer and reviewer are distinct people. Material reconciliation routes require a separate approver; control tests use the configured owner, tester and reviewer separation.
Admin configuration access cannot alter certified evidence or give financial sign-off. Controller and CFO capacities use separately assigned identities where required.
Internal Auditor concurrence is distinct from management approval. ExternalAuditorGrants scope every related page, attachment and export, including expiry and revocation.
An agent uses its own least-privilege identity and cannot sign as an assigned human. Enforce the same rules through API calls and the ordinary interface.
The roles
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.
Permissions and screens
Viewall entity-scoped recordsApproveAccountReconciliations when assigned, JournalEntryReviews at L2, FluxAnalysesSignManagementRepresentations and own SignoffsAuthorizePeriodReopenRequests with distinct AdminManageExternalAuditorGrantsAcknowledgeControlDeficienciesCannotdirectly mark ledger locks successful or approve own preparation
Period Close Calendar
Period CodeClose CalendarEntityPeriod Start
Pending Sign-offsPending
Signoff NumberClose PeriodRequired RoleAssigned At
Close Manager Reviewer
Close Status Heat-MapNotStarted
Period CodeEntityStatusTarget Close Date
In Progress
not Locked
- CC-1608: CP-55279, 15 Sep to 21 Sep, NotStarted
- CC-3963: CP-41570, 12 Sep to 20 Sep, InProgress
- CC-9851: CP-24149, 24 Sep to 01 Oct, Reviewed
- CC-8589: CP-14873, 16 Sep to 18 Sep, LockPending
- CC-2301: CP-64563, 24 Sep to 26 Sep, LockFailed
- CC-8538: CP-97418, 09 Sep to 12 Sep, ReopenPending
Close Manager
Coordinate the close, resolve assignments and monitor readiness before requesting financial sign-off.
Permissions and screens
ManageClosePeriods through Reviewed, ClosingTasks, IssuesLogReviewassigned AccountReconciliations when distinct from PreparerApproveClosingTasks skip exceptions with required Controller co-decisionSignown SignoffsViewreconciliations, journal reviews, variance and controlsCannotgive final financial approval or certify connector success
Period Close Calendar
Period CodeClose CalendarEntityPeriod Start
Pending Sign-offsPending
Signoff NumberClose PeriodRequired RoleAssigned At
Close Manager Reviewer
Close Status Heat-MapNotStarted
Period CodeEntityStatusTarget Close Date
In Progress
not Locked
- CC-1608: CP-55279, 15 Sep to 21 Sep, NotStarted
- CC-3963: CP-41570, 12 Sep to 20 Sep, InProgress
- CC-9851: CP-24149, 24 Sep to 01 Oct, Reviewed
- CC-8589: CP-14873, 16 Sep to 18 Sep, LockPending
- CC-2301: CP-64563, 24 Sep to 26 Sep, LockFailed
- CC-8538: CP-97418, 09 Sep to 12 Sep, ReopenPending
Senior Accountant
Prepare assigned reconciliations and independently review other assignments. Review journal entries within the effective threshold policy.
Permissions and screens
Prepareor review assigned AccountReconciliations, ReconciliationItems, ReconciliationEvidenceApproveroutine assigned AccountReconciliations subject to all segregation rulesApproveassigned JournalEntryReviews at L1 and always-review lower tiersPrepareassigned FluxAnalysesReviewassigned ClosingTasksSignown SignoffsCannotapprove own preparation or change frozen certifications
PendingYou
- SGN-97479 CP-92405 3 d
- SGN-48190 CP-57959 in 8 d
- SGN-40899 CP-97000 in 9 d
- SGN-36835 CP-82362 in 10 d
- SGN-39590 CP-41079 today
SGN-97479
- ClosePeriod
- CP-92405
- RequiredRole
- SeniorAccountantReviewer
- AssignedAt
- 14 Sep
- ManagementRepresentation
- MR-22613
Accountant
Prepare assigned close tasks and account reconciliations with supporting evidence.
Permissions and screens
Manageown ClosingTasks through Submitted, TaskComments, AccountReconciliations through Prepared, ReconciliationItems, ReconciliationEvidenceViewrelevant assigned templates and identitiesCannotself-review, approve reconciliations, sign period Signoffs or read unrelated assignments
YouStatusNotStartedInProgressSubmittedBlocked
| Task Code | Close Period | Name | Category | Due Date |
|---|---|---|---|---|
| TC-199 | CP-66563 | Task 460 | Cash | 29 Sep |
| TC-587 | CP-11438 | Task 694 | AR | 11 Sep |
| TC-705 | CP-87825 | Task 657 | AP | 06 Sep |
| TC-375 | CP-94439 | Task 550 | Inventory | 16 Sep |
| TC-568 | CP-84543 | Task 624 | FixedAssets | 06 Sep |
| TC-606 | CP-65037 | Task 155 | Payroll | 19 Sep |
SOX Lead
Maintain the company control catalog and coordinate testing, independent review and deficiency follow-up.
Permissions and screens
ManageSOXControls with required configuration co-approval, SOXControlTests, ControlTestEvidence, ControlDeficienciesApproveassigned SOXControlTests when distinct from Tester and Control OwnerSignown SignoffsViewpermitted close evidenceCannotself-test a control or certify legal compliance
PendingYou
- SGN-97479 CP-92405 3 d
- SGN-48190 CP-57959 in 8 d
- SGN-40899 CP-97000 in 9 d
- SGN-36835 CP-82362 in 10 d
- SGN-39590 CP-41079 today
SGN-97479
- ClosePeriod
- CP-92405
- RequiredRole
- SeniorAccountantReviewer
- AssignedAt
- 14 Sep
- ManagementRepresentation
- MR-22613
Internal Auditor
Read the retained evidence independently. Concurrence is an explicitly scoped attestation, not management approval.
Permissions and screens
Viewauthorized entity and period evidence including immutable certifications, sign-offs and audit packsSignonly own InternalAuditorConcurrence SignoffsCreateattributed IssuesLog findingsCannotedit operational evidence, approve accounting work or lock the ledger
Pending Sign-offsPending
Signoff NumberClose PeriodRequired RoleAssigned At
Close Manager Reviewer
Close Status Heat-MapNotStarted
Period CodeEntityStatusTarget Close Date
In Progress
Control Tests DueScheduled
Test NumberControlTest Period StartTest Period End
PendingYou
- SGN-97479 CP-92405 3 d
- SGN-48190 CP-57959 in 8 d
- SGN-40899 CP-97000 in 9 d
- SGN-36835 CP-82362 in 10 d
- SGN-39590 CP-41079 today
SGN-97479
- ClosePeriod
- CP-92405
- RequiredRole
- SeniorAccountantReviewer
- AssignedAt
- 14 Sep
- ManagementRepresentation
- MR-22613
External Auditor
Read only explicitly granted entity-period evidence through an active, unexpired, unrevoked grant.
Permissions and screens
Viewauthorized ClosePeriods and related evidence via ExternalAuditorGrantsAccessonly linked control/evidence snapshots and minimal actor identitiesCannottraverse into another entity or period, edit records or use expired file/export URLs
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