A close that survives being audited
A regulated advisory firm
Approval limits are written down and enforced by memory. Closed periods are reopened when a late invoice arrives, and the adjustment is made quietly. Posted documents can still be edited, so the audit trail is a best effort rather than a record. Every inspection begins with two weeks of assembling evidence that should already exist.
What it is designed to do
- Maker-checker is enforced where data is written, not in the interface
- Period locks hold, and every reopening is recorded with who and why
- Corrections are new documents, so the original stays readable

