# Period sign-off

URL: /systems/trust-and-governance/controls/period-sign-off · Id: `control:period-sign-off`

> The Finance Lead signs each locked Period as a Decision before its Statements reach anyone outside the Startup.

The [Finance Lead](/agents/finance/finance-lead) signs each locked [Period](/business/nouns/period) as a [Decision](/business/nouns/decision) before its [Statements](/business/nouns/statement) reach anyone outside the [Startup](/business/nouns/startup).

## Satisfies
| Criterion | Text |
| --- | --- |
| [SOC2 CC4.1](/systems/trust-and-governance/criteria/soc2/cc4-1) | The entity performs ongoing or separate evaluations to confirm that the components of internal control are present and functioning. |

## Implemented by
- [Books](/workflows/processes/books)

## Test
| Step | Rule |
| --- | --- |
| Kind | Detective: it finds the failure after it happens. |
| Select | Every Period locked in the report period. |
| Assert | Each has a sign-off Decision by the Finance Lead dated before its first Statement was sent. |

## Owner
[Finance Lead](/agents/finance/finance-lead), [Finance Team](/agents/finance).

## Example
A month's [Period](/business/nouns/period) locks on the 4th. The [Finance Lead](/agents/finance/finance-lead) signs it as a [Decision](/business/nouns/decision) that afternoon, and only then does the investor update carry its [Statements](/business/nouns/statement).