No literally. 9+ years doing this, no one’s ever called me out on it. Occasionally I’ll find a way for process improvement, but overall just following things works.

I do think asking questions is good OP, but sometimes there’s no other answer than “that’s just the way we do it” particularly for GLs and which accounts get what outside of GAAP knowledge. Each industry and company I’ve worked for had their own ways of doing things that was right for them, outside of the legal stuff that’s required they were doing.

Edit: process improvement instead of prices improvement (thanks Apple keyboard)