Lunari Journal

Insights for controllers
who close with precision.

Practical guides, deep dives, and perspectives from finance leaders on the front lines of the month-end close.

Close Velocity Index
Top 10%4-day close
Top 25%7-day close
Median10-day close
Bottom 25%14+ day close
FEATUREDClose Management

The Close Velocity Benchmark: Where Does Your Team Stand?

We analysed close data across 200+ finance teams. The gap between the fastest and slowest is not talent โ€” it's architecture. Here's what separates a 4-day close from a 14-day one.

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Lunari Research
Feb 18, 2026 ยท 8 min read

Latest articles

DEEP DIVEReconciliation

The Reconciliation Debt Problem: How Uncleared Items Compound Over Time

Every unreconciled item you carry forward is a liability โ€” not just financial, but operational. We model what happens when teams let reconciliation debt accumulate.

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James T.
Feb 11, 2026 ยท 6 min read
CHECKLISTAudit Readiness

The 30-Day Audit Prep Checklist for Series B Companies

Your auditors arrive in 30 days. Here's the exact sequence of tasks, owners, and documentation your team needs to prepare โ€” without the last-minute scramble.

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Priya S.
Feb 4, 2026 ยท 5 min read
EXPLAINERSchedule Engine

Prepaids, Accruals, and Amortisation: A Controller's Guide to Automated Schedules

Manual roll-forwards in spreadsheets are the single biggest source of close errors. Here's how automated schedule engines work โ€” and what to look for when evaluating them.

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Daniel O.
Jan 28, 2026 ยท 7 min read
PERSPECTIVEAI in Finance

What AI Actually Does in a Month-End Close (And What It Doesn't)

There's a lot of noise about AI in finance. Here's a grounded view of where AI creates real leverage in the close process โ€” and where human judgment remains irreplaceable.

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Lunari Team
Jan 21, 2026 ยท 9 min read
GUIDECompliance

Multi-Entity Close: The 5 Problems That Slow You Down

When you have entities in three jurisdictions, two currencies, and one close calendar, the coordination overhead becomes the close. Here's how to architect it properly.

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Rachel M.
Jan 7, 2026 ยท 6 min read
The Close Letter

Insights for controllers, monthly.

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