Month-end readiness checklist for CA firms and accounts teams

A practical checklist to get client data in on time and close each month cleanly, so reviewers spend time on judgement rather than chasing documents.

1. Fix a data cut-off (e.g. the 3rd) for bills, bank statements and sales registers, and share it with clients in writing.
2. One folder per client per month with sub-folders: Sales, Purchases, Expenses, Bank, Others.
3. Bank statements in Excel/CSV where possible. Keep the PDF for records.
4. Sales first: finalise sales data and review GSTR-1 before the 11th. 3B liability now follows GSTR-1/1A.
5. Download 2B/IMS early and reconcile. Send vendor follow-ups before the 3B date.
6. TDS check: scan expense ledgers (rent, professional, contract, commission) for TDS applicability. Deposit by the 7th.
7. Bank reconciliation to zero unexplained difference. List pending items with dates.
8. Query log per client: carry forward and close open items every month.
9. Review by exception: use checklists and reports (duplicates, negative cash, unusual ledgers) so review time goes where it matters.
10. Protect learning time: when routine preparation is lighter, juniors and articled assistants can spend more time on review, research and exams, which is good for the firm.