For a business to flourish, it needs clean books. Good data enables informed decision-making and this is a reasonable ground for cleaned accounting records. Clean financials are more than just desirable – in some cases, they are specifically required. Acquiring investors or joint business, loan seeking, tax inquiry etc. are scenarios where clean financials are essential. Providing flawed financial data can botch a pending deal or result in later regret.

The proper records are also required in the event of external and internal audit. Not having them can delay the audit process, financial reporting and may lead to muddle and incomplete results and possible penalties by statutory bodies plus other undesirable consequences.
Before conducting a formal examination of the books, it is essential to determine whether a problem exists. Typically, businesses with remarkably messy or incomplete accounting records understand that they have issues that need to be addressed.

However, companies with more minor discrepancies or less obvious problems may not have the foresight to understand what the root cause is and the knowhow to remedy the underlying issue
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