<aside> 📩
</aside>
Assembles the finished close package once review comes back ready: financial statements, a close memo delivered as a Word document that opens with the plain-language executive summary, and a formatted workpapers workbook. Every figure traces back to the adjusted trial balance, and delivering a not-ready close is its own clearly labeled path, never a silent one.
| Detail | Example |
|---|---|
| The close folder | adjusted TB, workpapers, JE register |
| The review report | a ready verdict, current against the books |
| The client profile | deliverable preferences, when it exists |
Any general ledger, accounting system, or spreadsheet
A complete package where every statement line traces to the adjusted TB, retained earnings proves, the workbook's summary tab pulls by cell reference from the detail tabs rather than retyping figures, and the executive summary reads like the accountant wrote it.