Year-end is not the only honest moment to reconcile. Mid-cycle packs help when a multi-sig rotation finishes, when a co-trustee joins, or when an external manager changes reporting templates.

The engagement is usually shorter than a full annual close: fewer wallets may have moved, but labels often drift more. Bring the last signed pack even if it is six months old — the variance schedule becomes a bridge rather than a cold start.

If your trigger is a suspected omission, say so in the briefing. Variance investigation can run before a full memorandum is commissioned.