Month End Close Agent

Month End Close Agent helps accounting and controller teams run a month-end close review. You provide the ledger — journal entries plus reconciliation statuses — and the close period, and it normalises the data, builds a close checklist with a status per step, scans for anomalies, and writes an advisory summary. The anomaly scan is where the time goes in a real close, and it is fully deterministic and code-derived: unbalanced entries, outlier amounts, duplicates, missing categories, period mismatches, and unreconciled accounts. Each finding names the entry and the reason, so a reviewer can act on it without opening the source system. A language model is used only for the advisory summary that narrates those findings, with a deterministic template fallback when no model is available. It never produces a figure. The agent is strictly read-only, and that is structural rather than a setting. It never posts entries, never reconciles, never closes a period and never moves money — there is no code path that does. The close decision stays with a human, and ledger free text is treated as untrusted input and sanitised before it reaches the model. Each step is callable on its own: `build_checklist` returns just the checklist and its per-step status, `detect_anomalies` returns just the exception scan, and `run_full` does the whole review. There is no accounting API to connect and no credentials to configure — it works on the ledger you supply and sends nothing to any external system. Built for accountants, controllers and finance managers running a monthly close.