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Reason for Audit Delays #1: Books Not Closed on Time—How to Run a Faster, Cleaner Year-End Close
December 16, 2025by Dr Dawkins Brown
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...
