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Gives a prepared close a fresh-eyes check by re-deriving every number from the books and workpapers, rather than trusting what a workpaper claims about itself. Runs on any close folder, whoever prepared it, and returns one binary verdict, ready or not ready, with every blocker routed to whoever owns the fix.
| Detail | Example |
|---|---|
| The close folder with workpapers | closes/acme/2026-07/ |
| Adjusted TB and GL | export from any system |
| Client profile for materiality and risk areas | clients/acme/profile.md |
Any general ledger, accounting system, or spreadsheet
TB rolls proven account by account, every material balance sheet account substantiated or a named blocker, flux explained from GL detail, material acceptances presented one at a time with the consequence stated, and every blocker routed to the phase that owns the fix.