Governance · Practice guide · 13 September 2026
A practical preparation checklist from the AKHB website content programme. It is general process guidance, not a conclusion on an individual legal obligation.
Define ownership
Assign responsibility for preparation, review and approval of each recurring finance process.
Design useful reporting
A reporting pack should connect numbers to decisions: cash, receivables, commitments, exceptions and material changes.
Keep evidence of review
Document what was checked, the exceptions raised and how they were resolved. A signature alone may not explain the review performed.
Close the improvement loop
Use recurring errors to improve the process, training or system controls. Reassess whether the control still addresses the underlying risk.
Prepare the next conversation
Bring the relevant facts, documents, jurisdictions and deadlines to the discussion.
Request a scoped review