Clean accounting is a process, not a decoration.

The sequence is adapted to the requested work, the condition of the available records, and whether support is one-time or ongoing.

Record movement / 01–05

A practical framework rather than a universal process for every engagement.

Review

Understand the current state of records.

Determine how information should be organized.

Compare relevant records and accounts.

Prepare useful financial information where applicable.

Continue organized bookkeeping where ongoing support applies.

Discuss the current situation and the accounting support that may be appropriate.