Personally attesting to the financial statements. Authorises publication.
Sees the platform rarely and briefly. On close day five, wants one view: what proportion of balance sheet value is certified, is anything material outstanding, and is there a reason not to publish. Reads the exception summary only when something is flagged. Everything else reaches him through Sarah.
Being shown percentages of accounts rather than percentages of value. Discovering material items late because they were counted equally with immaterial ones.
Signing with confidence, and nothing surfacing afterwards that should have been visible before.