# Editable 25-task month-end close worksheet

Adapt to your reporting framework and controller-approved policy. Use restricted evidence references, not sensitive originals. Task completion does not authorize journals, report release or period changes. D is the local period-end date; the article calendar is illustrative, not a promised deadline.

## Period scope and approved calendar

- Entity, ledger, reporting period and close version: ____________________
- Accounting basis, currencies, source systems and approved policies: ____________________
- Reporting outputs, deadline, working calendar and time zone: ____________________
- Controller, preparers, reviewers and backups: ____________________
- Approved exclusions, additional debt/equity/lease/industry tasks and scope changes: ____________________

## 1. Confirm scope and the close calendar

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 2. Control prior-period access and late changes

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 3. Collect complete bank and payment evidence

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 4. Reconcile cash and explain timing differences

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 5. Reconcile accounts receivable

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 6. Review credit-loss estimates

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 7. Reconcile accounts payable

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 8. Review unmatched invoices and receipts

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 9. Support expense accruals

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 10. Reconcile prepaid expenses

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 11. Reconcile inventory quantity and value

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 12. Review fixed assets and related schedules

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 13. Reconcile payroll and employee liabilities

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 14. Reconcile tax accounts

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 15. Reconcile intercompany balances

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 16. Explain suspense and clearing accounts

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 17. Review revenue cutoff

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 18. Review expense cutoff and later information

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 19. Review foreign-currency treatment

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 20. Perform variance analysis with supported explanations

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 21. Review journals and posting completeness

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 22. Complete the balance-sheet reconciliation inventory

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 23. Consolidate the applicable entities

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 24. Prepare and review one controlled reporting pack

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## 25. Obtain sign-off, verify the lock and record follow-up

- Applicable scope or approved reason for exclusion: ____________________
- Preparer, reviewer, backup and decision authority: ____________________
- Due date/time/time zone and original due date: ____________________
- Prerequisites and downstream tasks/reports: ____________________
- Restricted source reference, export parameters, extraction time and version: ____________________
- State: not started / in progress / prepared / reviewed / blocked / reopened / not applicable: ____________________
- Conclusion, unresolved amount or question, owner and due date: ____________________
- Approval reference, actual posting state if relevant and affected report version: ____________________
- Re-review trigger, prior evidence and superseded conclusion: ____________________

## Close decision, release and subsequent changes

- Unresolved differences and policy-authorized exception decisions; never infer from percentage: ____________________
- Controller sign-off: scope, evidence version, conditions and time: ____________________
- Actual subledger and GL period states: authorized administrator and verified result: ____________________
- Report release: exact version, recipients, approving owner and superseded outputs: ____________________
- Reopening/change process, monitoring and next-cycle improvement owners: ____________________

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OpenMax · 2026-09-04 · https://openmax.com/resources/blog/month-end-close-checklist/