Close calendar
A working sequence for month-end and year-end — owners, soft-close checkpoints, and when an independent review fits.
Why the calendar comes first
Financial close review management only works if everyone knows when each account must land. A calendar turns tribal knowledge into named tasks with dependencies — bank reconciliations before cash flow notes, inventory counts before COGS true-ups, intercompany before consolidation.
Suggested sequence (month-end)
- T−5 — Subledger cut-offs announced; AP/AR freeze windows confirmed.
- T−3 — Bank and cash reconciliations drafted; payroll accruals posted.
- T−2 — Revenue cut-off samples pulled; inventory movements locked.
- T−1 soft close — Trial balance circulated; unexplained variances tagged with owners.
- T hard close — Adjusting entries limited to documented exceptions; pack assembled.
- T+2 — Independent close review (if engaged) begins on the locked pack.
- T+5 — Findings briefing; residual items assigned before board or audit handoff.
Year-end adds board minutes, subsequent events, and estimate memos — stretch the soft-close window accordingly.
Where we fit
If your calendar is sound but the pack still feels fragile, book a financial close review. If the calendar itself is the problem, start with close calendar coaching.
Request help with your next cycle
Share your reporting date and where the calendar breaks down via Contact. We will suggest review, coaching, or both — without padding the engagement.