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Accounting

Year-End Review Template

Checklist to review and finalise accounts for the financial year, record adjustments, and prepare reports for the accountant, auditor, or tax filing.

A year-end review is the final pass over a client’s books before the financial year closes. It confirms that every period has been reconciled, that adjustments are posted, and that the resulting reports are accurate enough to hand to an accountant, auditor, or tax preparer. Done well, it turns twelve months of bookkeeping into a clean, defensible set of accounts. Done poorly, it leaves surprises that surface later: an unreconciled bank account, a depreciation entry nobody booked, or a balance that no one can explain when the financial reporting deadline is already close.

The difference usually comes down to process. When the year-end lives in one person’s head, steps get skipped under deadline pressure and each job is finished slightly differently. A repeatable workflow fixes that. It makes sure the general ledger is reviewed the same way every time, that supporting documents are collected before review rather than chased afterward, and that anomalies are caught while there is still room to correct them.

When to run it

Run this job once per client at the financial year-end, after all monthly bookkeeping has been completed and finalised. Assign a clear owner: usually the bookkeeper or accountant responsible for the client. The owner is accountable for working through the steps, sending requests, and confirming the books are ready for review or filing.

How to run it in Tidyflow

Set this up as a reusable job template so the year-end runs the same way for every client. Each step in the checklist becomes a subtask your team checks off, and you can apply the template to a single client or across your book of business. Because the work repeats every year, you can schedule it as a recurring job so it appears automatically at each year-end without anyone having to remember to create it.

The client requests attached to the template become items your client completes in their client portal: missing statements, clarification on unclear transactions, and final approval of the reports. Everything they upload lands in document management alongside the job, so the workpapers, statements, and schedules stay in one place. Progress and ownership stay visible through workflow management, so you can see at a glance which year-ends are on track and which are waiting on the client.

Common pitfalls

  • Closing the year before every month is reconciled and marked final, so errors carry into the year-end balances.
  • Leaving fixed assets and depreciation until last, then discovering additions or disposals that change the reports.
  • Chasing statements and clarifications by email instead of through portal requests, which makes it hard to track what is still outstanding.
  • Posting adjusting journal entries without recording why, leaving no audit trail for the accountant or auditor.
  • Generating reports before owner, drawings, and loan accounts are reconciled, so the balance sheet does not tie out.

What's included in this checklist

14 steps and 5 client requests.

  1. 1

    Confirm all bookkeeping periods are complete

    Ensure all months for the financial year have been reconciled and marked as final.

  2. 2

    Reconcile all bank, credit card, and loan accounts

    Confirm balances match year-end statements and resolve any unreconciled transactions.

  3. 3

    Review accounts receivable and payable

    Check aged summaries for accuracy, correct dates, and clear old or duplicate balances.

  4. 4

    Verify payroll and statutory liabilities (if applicable)

    Confirm payroll expenses and deductions reconcile to local reports and remittances.

  5. 5

    Review tax accounts and filings (if applicable)

    Ensure VAT/GST returns or other statutory filings for the year are complete and balances reconcile to the ledger.

  6. 6

    Review fixed assets and depreciation

    Record asset additions or disposals and post year-end depreciation.

  7. 7

    Verify loans and liability accounts

    Reconcile principal and interest balances to lender statements and update accruals if needed.

  8. 8

    Review equity, owner, or shareholder accounts

    Confirm drawings, dividends, and contributions are accurately recorded.

  9. 9

    Accrue outstanding expenses and income

    Record unpaid expenses, prepayments, and income earned but not yet invoiced.

  10. 10

    Review Profit & Loss and Balance Sheet for anomalies

    Scan for unusual balances, negative amounts, or inconsistencies across accounts.

  11. 11

    Prepare adjusting journal entries

    Record year-end adjustments such as depreciation, accruals, or accountant-provided entries.

  12. 12

    Generate year-end financial reports

    Produce P&L, Balance Sheet, Trial Balance, and General Ledger reports for accountant or auditor review.

  13. 13

    Compile supporting documentation

    Gather bank statements, loan schedules, payroll reports, and other workpapers in one folder.

  14. 14

    Record final notes and mark year-end as complete

    Document key adjustments, unresolved issues, and confirm readiness for review or filing.

What to request from the client

Built-in client requests so you collect everything in one go.

  • Provide missing statements or documents

    Upload bank, loan, or credit card statements for the full financial year.

  • Confirm major purchases or disposals

    Provide details for any equipment, property, or asset changes during the year.

  • Provide details for unclear transactions

    Clarify any items flagged as uncertain or missing documentation.

  • Confirm payroll or statutory filings

    Verify final payroll and compliance submissions for the financial year.

  • Approve year-end financial reports

    Review summary reports and confirm readiness for submission or audit.

Frequently asked questions

A year-end review is the process of confirming that all bookkeeping for the financial year is complete and reconciled, posting any final adjustments, and producing accurate reports for an accountant, auditor, or tax filing. It is the last quality check before the year is closed.

Run it once per client at the financial year-end, after all monthly bookkeeping has been finalised. Assign a single owner, usually the bookkeeper or accountant responsible for the client, who is accountable for completing the steps and confirming readiness for review or filing.

No. This is a general workflow template, not tax or accounting advice. Statutory filings, tax treatment, and reporting requirements vary by jurisdiction, so adapt the steps to your local rules and confirm the specifics with your accountant or relevant authority.

Yes. Save it as a reusable job template and apply it to any client at year-end. You can also schedule it to recur annually so the job appears automatically at each financial year-end.

The client requests attached to the template appear in the client portal, where clients upload statements, clarify transactions, and approve the final reports. Everything they submit is stored with the job, so your workpapers stay in one place.

Other regions

Run this as a live workflow in Tidyflow

Turn this checklist into a repeatable job: subtasks your team checks off, requests your clients complete in their portal.

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