finance-close-checklistlisted

# Finance Close Checklist ## Purpose Orchestrate a monthly or quarterly close from sub-ledger cutoff through period lock. The deliverable is a day-by-day calendar with owners, dependencies, and sign-off gates — the close as a control, not as a scramble. ## Scope Constraints - Produces the close calendar, accrual schedule, sign-off matrix, and post-close adjustment log; does not post entries (handoff to finance-journal-entries) or perform individual reconciliations (handoff to finance-reconciliation). - Covers monthly and quarterly close; year-end / annual report close adds disclosure work routed through the RegRep specialist. - Does not produce variance commentary itself — that handoff goes to finance-variance-analysis. ## Inputs - Period being closed (month / quarter / year-end), with target close +N - Sub-ledger inventory (AR, AP, payroll, inventory, fixed assets, intercompany, others) - Recurring-entry catalog (standing accruals, depreciation, amortization, allocations) - Consolidation structure (entities, intercompany pairs, currency mix) - Materiality threshold for post-close adjustments (per firm policy) - Prior-period close calendar for baseline cadence - Sign-off matrix (preparer / reviewer / approver per SoD policy) ## Input Sanitization All inputs are read-only artifacts. No user-supplied values are interpolated into commands or file paths. Entity codes, account numbers, and sub-ledger identifiers are validated against the COA and entity master before use.