A Second Person Finalizes by Default, with an Audited Waiver

Context

Preparation and approval need distinct authority, while the recorded policy permits a waiver.

Decision

Require independent finalization by default and mark every approval made while that control is disabled.

Alternatives Considered

Forbid any waiver of independent approval. A finance team with one eligible person would have no permitted completion path.

Allow every preparer to approve. That would remove the recorded independence control.

Consequences

The creator and qualifying audit contributors form the preparer set. Reads provide a reason when preparation excludes finalization. Changing the setting lacks an audited command, and contributor scope remains a product question.