Reason for Audit Delays #1: Books Not Closed on Time—How to Run a Faster, Cleaner Year-End Close
Audit delays rarely begin in the audit room. They begin in the close. Across Jamaica and the wider Caribbean, many organizations “close” the year by producing a trial balance and a draft set of financial statements—only to discover that critical accounts are not reconciled, key judgments are not documented, and balances continue to move after...


