# Closing a period

> Work the checklist, set the closing date, and lock the past.

Section: Accounting and the general ledger · Canonical: https://intubu.intuitivecapital-dai.com/docs/period-close

Accounting → Period close.

Work the checklist — reconciliations, sub-ledger tie-outs, accruals — then set the closing date.

**What locking does:** posting on or before the closing date is refused (`ERR-ACC-004`) unless the user has `books.close.override` *and* supplies a reason. The permission alone is not enough — if you hold it, saving into a closed period asks you why, and the answer is what lands in the [audit log](https://intubu.intuitivecapital-dai.com/docs/audit-log). Without the permission the post is simply refused.

**Find what changed after a close:** Reports → Closing Date Exceptions lists anything posted into a closed period.

If your close-readiness meter is at 100%, this checklist is already satisfied.