Engagement
Payment Cut-Off and Accrual Support
Period-end testing of unpaid invoices, goods received not invoiced, and accrual completeness around close.
When teams book this
During busy close weeks, AP teams need an independent look at whether goods received without invoices are accrued, and whether payments just after period end belong in the prior period. We sit with your close checklist and test the items that move the numbers.
Outputs
- Cut-off testing schedule for sampled receipts and payments
- Notes on GRNI balances that lack supporting evidence
- Suggested accrual adjustments discussed with the controller before books lock
Delivery
One to two weeks around month-end or year-end. Hybrid—site visits during close week when useful. Fees follow a day-rate or fixed close-support package.