Close the month under a SOX key control

Practice the month-end close order from controllership training. The close is not certified before reconciliations and review sign-offs exist.

1. Lock subledgers at the published cutoff.
2. Post recurring and manual journals with supporting files.
3. Complete account reconciliations for in-scope accounts.
4. Clear or age unreconciled items per the control.
5. Obtain reviewer sign-off distinct from the preparer.
6. Run the financial statement package.
7. Certify the close only after the control checklist is complete.