Bookkeeping exception escalation

Use this when a record cannot be handled safely under the approved rules. The goal is a small evidence pack and a clear owner, not an unsupported answer.

Classify the exception

Choose the best factual class:

• missing or unreadable source;
• duplicate or conflicting record;
• unknown payer, payee, or business purpose;
• amount, date, currency, or entity mismatch;
• bank-detail change or unusual payment;
• tax, payroll, equity, loan, fixed-asset, or accounting-policy question;
• suspected error, fraud, or unauthorised activity;
• privacy or access concern.

Do not label fraud as fact without evidence. Say suspected and state the record that caused concern.

Build the evidence pack

Include:

1. Entity, account, period, and source identifiers.
2. Facts copied from the source records.
3. The exact mismatch or missing fact.
4. Amount and affected totals, without claiming materiality unless the owner supplied a threshold.
5. Work already done and why it did not settle the item.
6. Deadline or operational impact, if a source proves it.
7. One decision request and the proposed owner.
8. Safe interim state: leave unresolved, pause a draft, or restrict access.

Route tax and policy questions to the qualified accountant; legal claims to counsel; payment authority to the approved finance owner; access or exposure to the security or privacy owner. For a possible unauthorised payment, raise it at once and do not contact the suspected party yourself.

Safety rules

Keep the original record unchanged. Share only the fields the reviewer needs. Never create an adjusting entry, reverse a payment, accuse a person, change bank details, contact a customer or vendor, or close the exception. Record the owner's supplied decision and the evidence for any later action.