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The accounting audit trail is an immutable log of governance events in your accounting book — period closes and reopens, chart-of-accounts setup, opening-balance cutover, year-end closes, and reopen-request decisions. It answers “who did this control action, and when?” for the events that matter to auditors. You’ll find it on: /accounting/periods (navigation: Finance → Periods & Close), in the Recent audit trail panel. The underlying data is served by the accounting audit-events feed (/api/accounting/audit-events).
📷 Screenshot: “Recent audit trail” timeline panel on the Periods & Close page — to be added.

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What’s recorded

Each audit event captures:

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Events you’ll see

The trail is written automatically by the actions that change accounting governance state, including:
  • Period control — creating a period (CREATED), closing it (CLOSED), reopening it (REOPENED).
  • Reopen workflow — filing a reopen request (REOPEN_REQUESTED), approving it (REOPEN_APPROVED), rejecting it (REOPEN_REJECTED). See Period Reopen.
  • Year-end close — closing a fiscal year (CLOSED against YEAR_END_CLOSE), and approve/reject outcomes where applicable. See Year-End Close.
  • Chart setup and opening-balance cutover — governance events from setting up the chart of accounts and committing opening balances.
Period close, in particular, writes its status change and the audit event atomically, so a closed period always has a matching audit record — the trail can’t silently miss a close.

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Viewing the trail

The Recent audit trail panel on the Periods & Close page shows the most recent governance events as a timeline, newest first, each tagged with its action and entity type and a timestamp. The most recent event is highlighted as latest.
📷 Screenshot: Timeline entries showing action pill, entity-type pill, summary, and timestamp — to be added.
By default the panel shows a short, recent window (the latest dozen events) for an at-a-glance view of what’s been happening in the book.

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Filtering (via the audit feed)

The audit-events feed supports narrowing the list, which is how more targeted views are built:
  • By entity type — e.g. only ACCOUNTING_PERIOD events.
  • By entity — all events for one specific period or close record (useful to see the full close → reopen → re-close history of a single period).
  • By limit — how many events to return (between 1 and 200; the default is 50).
The feed always returns events newest first, scoped to the current accounting book and your tenant.

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Scope and access

  • Audit events are per accounting book (workspace) and isolated to your tenant — you only ever see events for the book you’re viewing.
  • The trail is reached through the Finance navigation, which requires the accounting:read scope.
  • The trail is read-only. Events are written automatically by the governance actions themselves; they cannot be edited or deleted from the UI. This is what makes it trustworthy as an audit record.

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Using the trail for an audit

  • To prove a period was properly closed: filter to that period’s entity and confirm the CLOSED event, who recorded it, and when.
  • To investigate a reopen: the REOPEN_REQUESTED → REOPEN_APPROVED/REOPEN_REJECTED chain shows the reason, the requester, the approver, and the resolution note.
  • To trace a year-end close: the CLOSED event on the YEAR_END_CLOSE entity records the fiscal year, net income, and the closing journal reference.