Controller Support
Senior review layered onto the recurring close.
Bookkeeping produces the ledger. The controller reviews it, balance-sheet reconciliation, exception ownership, policy consistency, and a written sign-off before the reporting pack goes out.
Controller review layers
- 1Balance-sheet reviewControllerEvery account reviewed for correct classification, reconciliation, and support.
- 2Exception reviewControllerOpen items assessed for materiality, aging, and resolution path.
- 3Policy reviewControllerAccounting policies applied consistently across periods and entities.
- 4Sign-offControllerWritten sign-off attached to the close package before release.
Scope
Where the controller is involved.
Month-end
Trial balance walk, reconciliation review, adjusting entries.
Quarter-end
Deeper cut on estimates, reserves, revenue-recognition inputs.
Year-end
Preparation package for tax coordination and any external review.
Ad-hoc
Policy questions, unusual transactions, one-off events.
Escalation path
What triggers senior involvement outside close.
- Material transactions outside routine activity
- New revenue-recognition scenarios
- Ownership or entity structure changes
- New jurisdictions or filings
- Vendor or customer disputes with accounting impact
- Policy questions raised by the operating team
Boundaries
What controller support is not.
- Not an audit or attest engagement.
- Not tax preparation or filing.
- Not investment or securities advice.
- Not a substitute for legal counsel on entity structure.
Frequently asked
- Yes. A named controller reviews your close package and is available for policy questions during the cycle.