Consolidation quality is mostly upstream. Late or incomplete subsidiary packs force group finance into estimates that auditors later unwind.
Define a minimum pack: trial balance mapped to group chart, intercompany listing by counterparty, significant post-balance events, and confirmation that local books are closed for the period.
Publish a calendar with soft and hard cut-offs. Soft cut-off triggers reminders; hard cut-off triggers escalation to the entity FD — not silent plugging at group level.
Groups that treat pack completeness as a measured control see fewer top-side journals and shorter audit queries. That discipline is cheaper than another emergency review at year end.