MONTH-END HAND-OFF CHECKLIST
Somesh Chandak & Associates | Illustrative scope, adapted per engagement

1. Confirm entity, reporting period, currency and accounting basis.
2. Confirm source records, authorised access and document cut-off.
3. Reconcile bank and card accounts; list unresolved differences.
4. Agree receivables/payables to the ledger; flag old balances.
5. Review fixed assets, accruals, prepayments and proposed journals.
6. Reconcile related-party balances and document currency assumptions.
7. Map actuals to the agreed budget and reporting format.
8. Prepare commentary, query log and outstanding information list.
9. Record preparer, reviewer, review comments and final version.
10. Confirm approval and the next period's dates; revoke unneeded access.

Local tax and statutory sign-off remain with the relevant authorised adviser.