Reporting: Step 4 – Quality Checks and Finalization

Quality check

Before completion, Arcarius shows the following checks for each visible period:

• Is the balance sheet balanced (assets = liabilities)?
• Does the net income match in the balance sheet and income statement?
• Do assets and liabilities indicate possible overindebtedness?
• Where applicable to the legal form and annual report: are the thresholds for an audit requirement met?

The quality check currently does not provide a separate automatic confirmation that profit allocation or notes are complete, nor a separate cash-flow reconciliation. Review these components yourself in the relevant phases.

For the audit requirement, Arcarius compares – where the information is available – total assets, revenue, and full-time employees against the thresholds stored for the legal form. If two consecutive full financial years are available, it also considers whether the criteria were exceeded in both years. Arcarius also flags combinations that may be implausible, such as selecting opting out while more than ten full-time employees are recorded.

This check is a helpful indication, not a final legal assessment. Review the full-time employee figure, selected audit type, and any special circumstances yourself or with your auditor or adviser.

If checks show differences or warnings, open the relevant phase, correct or assess them, and return to the quality check. Required fields in a selected declaration of completeness are already checked when moving from extended reports to Layout.

Finalize and download

If everything fits, click Finalize – Arcarius generates your final PDF. Then you download:

• the financial statements as a PDF,
• if applicable, the meeting minutes, withholding-tax declaration, and declaration of completeness as separate PDFs.

After completion, the phases are locked. If you still need to change something, click Edit again – the report jumps back to the quality check.

Who can finalize? Finalizing is tied to the reporting.finalize permission. Editing the phases is regular team work – only the final completion is protected.

Read more: Overview and scope · Layout.