| name | management-approval |
| description | Record directors/management sign-off before issue. Use when approval or FS sign-off.
|
/management-approval
Purpose
Directors/management own the FS.
Pack contents
- Draft FS + notes
- Representation / approval letter template
- Summary of significant judgments & estimates
- Open items accepted by management
- Compilation report (if compilation)
Record
- Approver name/role
- Date
- Method (signed letter / email / board minutes)
Until recorded → do not mark ISSUED.
Completion
Done when: approver, date, and method recorded on disk — no ISSUED without this.