Reviewed results to publication
Turn the reviewed financial revision into a locked published pack and a controlled audit trail.
4 stages · 2 approvals
Roles and responsibilities
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Step 1Build consolidated results
Balance NumberConsolidation AccountTranslated Subtotal USDCTAAmount USD
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Step 2Sign and publish
Statement NumberPeriodStatement TypeReporting CurrencyBalance Sheet
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Step 3Distribute and audit
Export NumberPeriodGenerated AtDistributed At
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Step 4Restate a prior close
Statement NumberPeriodStatement TypeReporting CurrencyBalance Sheet
Process steps
Follow the process from start to finish. Select a step to see who acts and what changes.
Build consolidated results
Consolidation Manager: Build one result set from the same complete run. Include the closing translation adjustment, posted elimination history and its linked reversals, and approved balanced adjustment and allocation effects. Validate account totals, entity coverage and movement reconciliations before review.
Approval required
Sign and publish
Group Controller / Corporate CFO: Review and sign the exact reconciled statements, independently approve disclosures and atomically publish the artifact set with its financial lock. Signed documents remain private until the publication decision. Changed inputs invalidate signatures.
Distribute and audit
Consolidation Manager: Distribute only the published version to authorised recipients. Retain delivery outcomes; read-only audit access requires an unexpired grant and separate source-ledger authority.
Approval required
Restate a prior close
Group Controller / Corporate CFO: Authorise a new financial revision with a reason and linked earlier publication. Repeat source acceptance, calculation and review while keeping prior artifacts immutable.
Approvals and controls
2 approvals required in this process
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Sign and publish
Group Controller / Corporate CFO signs · distribute and audit waits
ConsolidatedFinancials, Disclosures, ConsolidationPeriods -
Restate a prior close
Group Controller / Corporate CFO signs · closes the process
ConsolidationPeriods, ConsolidationRuns, ConsolidatedFinancials - Require independent decisions on the current prepared revision.
- Keep source identitiesCommand keys stable through retries.
- Preserve earlier accepted inputs and published outputs.
- Treat missing evidenceUnknown integration outcomes as unresolved.
Distinguish a signature from publication
The review packet identifies the selected complete run and its statement and disclosure versions. A statement signature applies to that exact revision. Signing alone does not release a download to an executive reader. New financial input or a changed approved note invalidates the affected decision before publication.
The publication action commits the immutable artifact set and financial lock together. Board distribution references that set and records delivery separately from actual viewing. An email provider accepting a message does not prove that the recipient saw the financial results.
A later correction starts a new reasoned restatement revision. It does not alter the old pack, its source references or earlier signatures. Audit scope remains explicit and expires as configured; cross-system drill-through checks the source ledger’s permissions independently.
Records and postings
| Stage | Records | Effect |
|---|---|---|
| 1 Build consolidated results | ConsolidationRunsConsolidatedTrialBalanceConsolidatedFinancials | Build one result set from the same complete run. |
| 2 Sign and publish | ConsolidatedFinancialsDisclosuresConsolidationPeriods | Review and sign the exact reconciled statements, independently approve disclosures and atomically publish the artifact set with its financial lock. |
| 3 Distribute and audit | BoardPackExportsBoardPackDistributionsConsolidatedFinancials | Distribute only the published version to authorised recipients. |
| 4 Restate a prior close | ConsolidationPeriodsConsolidationRunsConsolidatedFinancials | Authorise a new financial revision with a reason and linked earlier publication. |
Process reports
All reportsConsolidated Trial Balance
Explain each group balance through translated inputs, the reviewed closing CTA effect, retained elimination and reversal history, supported allocation entries and approved top-sides.
Consolidated Income Statement
Compare reviewed period and cumulative group results with the approved parent and non-controlling allocation.
Consolidated Balance Sheet
Reconcile group assets, liabilities and equity at the selected published revision.
Consolidated Cash Flow Statement
Explain cash changes with reviewed operating, investing, financing, currency and non-cash movement evidence.
Statement of Equity and CTA Roll-Forward
Tie opening equity and translation adjustment through supported movements to the closing balances.
Run by an agent
Agent support
Proto cannot override entity scope, approve its own preparation, invent missing accounting evidence or publish on an unreviewed calculation. Financial decisions remain with the authorised people.
# Example after configuration
$ curl -fsSL https://www.erp.ai/skill.md | paste into your agent
› reviewed results to publication · build consolidated results on ConsolidationRuns, ConsolidatedTrialBalance, ConsolidatedFinancials
✓ Consolidation Manager: Build one result set from the same complete run.
› reviewed results to publication · sign and publish on ConsolidatedFinancials, Disclosures, ConsolidationPeriods
⏸ approval · waiting for the group controller / corporate cfo
# 2 more stages after approval: distribute and audit, restate a prior close
Other processes
3 moreSubsidiary balances to group calculation
Bring accepted subsidiary balances and approved translation inputs into one complete group calculation.
6 stages · 3 approvals
Intercompany difference to elimination
Resolve reciprocal source differences before posting a balanced consolidation-layer elimination.
3 stages · 2 approvals
Ownership change to group reporting
Carry the approved effective ownership basis into translated, allocated group results.
4 stages · 2 approvals