Review, close and reopen accounting periods

Open the monthly closing workspace and choose the year and month. Start the checklist if it has not been opened, then refresh its evidence from the accounts. A period cannot close before its final day or while any required check is pending. December includes additional year-end reviews.

Accounting view-only access preserves period navigation and inspection, while disabling decisions, closing, reopening, customer messages, sharing changes and document-request creation. Changing workspace or period clears the unfinished collaboration message. Loading or failed requests are not displayed as an empty message list, missing documents or disabled sharing; use Prøv igjen when needed. A new document request remains listed even if the browser cannot copy its upload link.

Review each applicable area and record Dokumentasjon eller begrunnelse. Use Ikke aktuelt only with an explanation. Missing bank transactions or an empty document checklist do not prove that the work is complete. Payroll posting alone does not prove that withholding obligations have been reviewed. A saved VAT submission state also needs comparison with the actual return and receipt.

Use Lagre vurdering to retain the review. A new or corrected posting, allocation or changed source evidence invalidates an earlier manual sign-off when the checklist is refreshed. If evidence changes while the form is open, saving asks you to refresh and review again. Your explanation stays in the form after a failed save.

When all checks are complete, close the month. An unresolved exception can be explicitly overridden with an explanation, but pending checks and missing required areas cannot be skipped. Closing advances the accounting lock. The completed checklist remains frozen; Avslutningshistorikk shows retained decisions and Dokumentasjon lagret ved beslutningen. Older closes may not have retained this evidence.

To correct a closed month, reopen it with an explanation. Later closed periods must be reopened first, and a later manual lock must be released before moving backwards. A closed annual result must first be reopened in the year-end workspace. Reopening requires fresh manual review and preserves the earlier closing decision.

For annual close, complete every monthly checklist, including December, after the financial year has ended. The year-end workspace links to unfinished months. Annual closing transfers a nonzero result to equity while reports continue to show the earned profit. A zero result still records an explicit closed year, without creating an unnecessary disposition voucher.

Annual reopening reverses the disposition when one exists and reopens December. January through November remain closed. Reopen earlier months separately if the correction belongs there. General accounting settings cannot clear a lock that protects a closed month or year.

For a manual accounting lock in settings, explicitly choose Lås til og med dato. The date starts blank. The page keeps lock status and unfinished date choices separate for each workspace. Lock and unlock controls require current accounting write access and remain unavailable while a change is pending. A failed change restores the displayed prior state and explains the error.