Guide · Finance teams
A monthly digital-asset close checklist.
Sequence completeness, reconciliation, valuation, posting and review so the period lock reflects evidence—not deadline pressure.
Operational template
Source completeness
- Confirm every owned exchange, wallet and file source is registered.
- Complete scheduled syncs and preserve coverage/provider-attempt evidence.
- Review new assets, unsupported events, duplicates and source gaps.
Balance and transfer reconciliation
- Tie source/account/asset roll-forwards to reported balances.
- Approve supported internal-transfer groups and preserve fee differences.
- Escalate material unresolved variance; do not clear it with an unexplained plug.
Valuation and posting
- Resolve missing/stale prices under the approved hierarchy.
- Run versioned posting rules and reject imbalance.
- Reconcile draft journals and ERP handoff to the close manifest.
Review, release and lock
- Complete workpapers and named preparer review.
- Resolve review notes and obtain independent approval.
- Release immutable outputs, lock the period and retain the export.