01
Start with unfinished work
Check drafts waiting to post, bills with missing details and bank lines that still need a match. Give each question to the person who can answer it.
02
Follow balances to their sources
Check bank, customer and supplier balances, plus stock if you hold it. Open the registers and account statements to see which entries explain the changes.
03
Document what remains open
For anything still open, write down the question, who owns it and what happens next. Keep the supporting references with the review so everyone can find them.
04
Close with the right access
Review the period with your accountant, then close or lock it using the controls your role allows. If you need to correct something later, use the reopen or correction process and keep a note of the reason.
Put it into practice
Follow the steps →Updated 3 October 2026 · Use these guides to plan the work, and check decisions about your own books with your accountant.