Continuous Close

tl;drContinuous close is the practice of reconciling and closing the books as transactions happen, rather than compressing that work into the end of the month.

Every transaction is coded, matched, and reconciled on the day it occurs, so the numbers stay close-ready at all times.

Traditional month-end close treats the close as an event: days or weeks spent chasing missing documentation, resolving mismatches, and reworking entries before the books can be finalized. Continuous close treats the close as a byproduct of clean, ongoing work. There's no scramble, because there's nothing left to catch up on.

This only works at scale with agents doing the reconciliation and matching in the background, across every entity and currency, as transactions land. Light's agents run the close continuously, so month end stops being a deadline and becomes a formality: the finance team already has the number before anyone asks for it.

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