Checklist focus
Review the accounts that most often create noise
Before year-end, it helps to review reconciliations, owner distributions, major prepaid or accrued expenses, payroll balances, fixed asset activity, and any accounts that repeatedly carry unexplained amounts. These are often the places where preventable surprises surface later.
It is also worth asking whether monthly reports from the second half of the year reflect the business accurately enough to support tax planning and year-end conversations.