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Description

Account Justification: Documenting, Securing and Defending Your Accounting Treatments

Build a justification file that stands up to questions from auditors and internal reviewers

  • 0.43 days — 3 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

Balances are justified in the rush of the closing period, from rebuilt files and personal recollection. Suspense accounts linger, reconciliations date back several months and the trail between the entry and the supporting document is lost. When the question comes, answering means redoing the work rather than producing a file that already exists.

Three hours to organise justification account by account: selecting the supporting evidence expected, formalising the reasoning applied to debatable treatments and structuring the closing file. The session focuses on evidence and argumentation rather than on booking techniques.

Learning objectives

  • Identify the supporting evidence expected for each type of account
  • Build a justification file structured by cycle
  • Formalise the reasoning applied to a debatable treatment
  • Manage the clearing of suspense accounts and open items
  • Prepare responses to auditor requests

What makes this programme different

A justification grid by cycle is built during the session
Debatable treatments are argued in writing and then submitted to the group
The session closes with a simulated interview with an auditor

Programme

1What Counts as Evidence

Distinguishing justification from simply printing a balance

  • Linking the entry
  • the supporting document and the balance
  • Selecting the evidence expected by type of account
  • Handling third-party accounts and suspense accounts
  • Setting the frequency of justification across the year

2Building the Closing File

Organising the evidence before you need it

  • Structuring the file by cycle
  • Standardising justification worksheets
  • Documenting estimates and provisions
  • Keeping a record of the controls performed

3Defending Your Treatments

Responding without improvising

  • Formalising the reasoning applied and the options set aside
  • Identifying the points that will prompt a question
  • Preparing response elements and their annexes
  • Handling disagreements and their consequences

Who is it for

Accountants · accounting managers and internal auditors responsible for justifying balances at closing.

Prerequisites

Involvement in period-end closing work.

Dates & locations

12 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.