Month-End and Year-End Close Playbook

Overview

Close is a controlled workflow, not a calendar reminder. Each close task has owner, due date, dependency, evidence, review state, exception state, and release decision. Close ends with a documented release state: pass, pass-with-caveats, or fail. Year-end close adds retained-earnings close, lock-period procedure, reopen governance, audit-request tracking, and a final report freeze.

Required first reads

• doctrine/accounting-finance-doctrine.md
• doctrine/references/ledger-invariants.md (period state)
• doctrine/references/required-patterns.md
• doctrine/examples/reconciliation-evidence-pack.md
• bank-and-mobile-money-reconciliation SKILL
• audit-ready-reporting-pack SKILL
• This skill's references/close-task-template.md.

Close task list (standard)

Grouped by area. The exact list is configurable per entity; the categories are not.