Close a fiscal period (Step 3 of 2-person SoD)
Final step of the two-person SoD period close. Posts the locking
JE and transitions the period to closed. Posting to a closed
period is rejected by the GL postability guard (Rule 21).
Precondition: the period must be in approved close state from the
prior request-close + approve-close chain.
Requires the accounting:close_period scope.
Authorizations
API key issued per entity via Settings > Developers > API Keys.
Each key carries scopes (e.g. orders:read, products:write).
Bearer token format: Authorization: Bearer ark_live_ent_Test keys use ark_test_ent_. Both are issued per entity
via Settings > Developers > API Keys.
Headers
Client-generated unique key for idempotent POST/PATCH/DELETE operations. Alias for the Idempotency parameter. Max 255 chars. On retry with the same key, the original response is returned without re-executing the operation. Keys expire after 24 hours.
255Path Parameters
Body
Response
Period closed
An accounting period. Closed periods refuse new journal entry postings (Rule A3). Year-end closing entries that roll revenue and expense activity into retained earnings are posted via a separate explicit endpoint (POST /v1/accounting_periods/{id}/close-fiscal-year). The monthly-period close does NOT by itself post a retained-earnings rollover JE. Verified against live dev RDS accounting.accounting_periods.
Human-readable name (e.g. 'January 2025')
open, close_requested, closed NEW-GAP-REOPEN-PERIOD-ENTITY-ISOLATION-SOD-REASON-AUDIT (2026-05-15): operator-supplied justification from the most recent reopen. 10-500 chars when set. Cleared on next close.
User who most recently reopened this period.

