---
name: close-report
location: .haiku/intents/{intent-slug}/knowledge/CLOSE-REPORT.md
scope: intent
format: text
required: true
---

# Close Report

Period close documentation including reconciliation results, adjusting entries, and sign-off records.

## Content Guide

Structure the report for auditability and compliance:

- **Close checklist** -- all close tasks with completion status and responsible party
- **Account reconciliations** -- balance sheet account reconciliations with supporting schedules
- **Adjusting entries** -- all adjusting journal entries with supporting documentation and rationale
- **Revenue recognition** -- revenue recognition analysis with standard compliance notes
- **Intercompany** -- intercompany elimination entries and balance confirmation
- **Trial balance** -- final trial balance confirming books are in balance

## Quality Signals

- All balance sheet accounts are reconciled with no unexplained differences above materiality
- Adjusting entries have supporting documentation and comply with applicable standards
- Close checklist is complete with all items confirmed
- Controller sign-off is documented with approval date
