XBert Type: Standard
Accounting Software: Xero
Country Restriction: All regions
Risk Type: Other Risk
Business Function: Bookkeeping
Overview
The "Lock date change" XBert identifies when your organisation’s financial lock dates have been changed to an earlier point in time than previously set. This can expose your business to risk, as it allows for historical accounting data to be modified after reports have been finalised or tax obligations met.
What it does
This XBert monitors changes to your financial lock dates, specifically:
The lock date that restricts edits for non-advisors
The lock date that restricts all users
If either of these dates has been rolled back — meaning they now allow edits to older data than before — XBert generates an alert.
How it works
XBert compares the current lock dates in your financial settings to their previously recorded values. If the current lock date for non-advisors or for all users is set to an earlier date than what was previously in place, it indicates that historical periods have been reopened for editing.
This check is done automatically through your accounting software’s organisation settings, helping you detect and investigate any potentially risky changes.
Example/Use Case
A business owner completes year-end reconciliations and sets the lock date to 30 June. Later, a team member rolls back the lock date to 31 March to reissue a historical invoice. This change allows outdated records to be altered, affecting finalised BAS reports and creating compliance issues.
Accounting software
Xero
Which countries it supports
All regions where lock date controls are used. Currently supported for Xero.
Processes
This XBert is part of the Bookkeeping Services – Month-End category.
Maintaining accurate lock dates helps prevent accidental or unauthorised edits to completed financial periods. This protects the integrity of your reports and ensures confidence in compliance, reporting, and audit readiness.