Feature · Close controls & restatements
Every close becomes an immutable as-reported record — not a mutable balance cache. If a period changes later, BeanStack preserves the original, shows the amended close beside it, and ties every restatement delta to the entries that caused it. The attestation layer of the same assurance system behind audit response and covenant compliance.
Early access — onboarding a limited number of PE-backed companies.
When a period closes, its full balance set is frozen as an immutable snapshot — the exact numbers you reported, reproducible at any later date.
Pull the trial balance, balance sheet, or income statement exactly as it stood at any prior close — even after later corrections.
A closed period only unlocks through an approval-gated reopen with a documented reason and a full audit trail — never a silent edit.
A restatement view compares any two closes per account, ties out the movement, and surfaces anything unexplained — loudly, not in a footnote.
The close finishes, the period hard-locks, and the as-reported balance set freezes automatically.
The reopen request routes for approval with its reason. On approval, the correction posts through the normal controls.
Closing again writes a second attested record linked to the first — the original is never overwritten, and the diff between them is computed line by line.
Attestation, governed reopen, and restatement diffs run on the same ledger and controls as everything else.
Early access — onboarding a limited number of PE-backed companies.