Preparation is the largest single consumer of close effort on the accounts that do not auto-certify. The work is assembly — retrieve both balances, roll up open items, test whether they explain the gap, write the explanation — which is mechanical in structure and judgemental only at the margins.
Submission for review. The preparer role is performed by the agent, so the reviewer must be a person and must be someone who could have prepared it.
Certify. Certification is a personal attestation by a named individual and cannot be delegated to a system. The arithmetic tie-out must also remain deterministic code called as a tool, never computed by the model.
Ledger balance; supporting balance; open matching exceptions; prior period reconciliation; evidence documents; materiality threshold
Prepared reconciliation with itemised reconciling items, explanations, attached evidence and a verified tie-out