Complete balance-sheet reconciliations
Reconcile bank accounts, receivables, payables, VAT, payroll, loans, fixed assets, intercompany balances and key provisions.
Review cut-off
Confirm that income and expenses are recorded in the appropriate reporting period.
Investigate unusual balances
Old, negative or unexpected balances should be understood and resolved before finalisation.
Prepare a review file
Keep reconciliations, schedules, agreements and explanations in a structured file that supports internal and external review.