Before you close the year.
November is when small problems in the books are cheapest to find. Here is the year-end list I’d want every owner to work through before the holidays take over December.
How do you know everyone on payroll is real?
Most owners have never held the payroll register up against the people who actually show up for work. It takes an afternoon, and it answers a question you should never have to guess at.
Who still has a key?
People leave, change jobs, or share a password “just for this week,” and the access usually stays behind. Here is a quarterly access review a small firm can actually keep up with.