Period lock
Locking is not a flag someone sets. It is the conclusion of a set of preconditions, each computed by a deterministic engine. Once locked, every mutation in the platform refuses at a single choke point — and the refusal is itself written to the audit log.
Lock conditions
Each one is computed, names what blocks it, and links to where it is resolved
- !Every balance sheet reconciliation is certifiedResolve →
2 reconciliations carry an unexplained difference.
1200 Other receivables and prepayments2000 Trade payables - ✓No reconciliation break exceeds planning materialityResolve →
No difference reaches the material threshold.
- !Every reconciliation is supported by evidence that can be relied onResolve →
4 reconciliations agree to the ledger but cannot be relied on as supported.
1200 Other receivables and prepayments2100 Accruals and other payables2400 Income tax payable2500 Deferred tax liabilities - !Every journal entry is approvedResolve →
4 entries are still awaiting approval.
JE-201JE-202JE-203JE-204 - !
- !Every entity close is completeResolve →
27 of 168 tasks remain open across 8 entities.
E100E200E210E300E310E400E500E600 - !
Lock the period
Locking is refused unless every precondition is met. Agreeing to the ledger and being supported are separate conditions, so a balance that certifies on evidence nobody signed still blocks the lock. Unlocking is restricted to the Group Financial Controller and is written to the audit log.
What a lock prevents
Enforced at the single mutation choke point
- Confirming or withdrawing a chart-of-accounts mapping
- Approving or rejecting any of the three human gates
- Confirming XBRL taxonomy elements
- Loading or unloading a prior draft for validation
Signing in as a different person stays permitted, otherwise nobody could sign in as the controller to unlock.