👉 In accounting, a "side check" is an informal term used to describe a formal or routine check conducted by one person in the context of another. It is typically performed before a company's financial statements are prepared and presented for review. The purpose of a side check is to ensure that all relevant information and procedures have been followed and that any discrepancies or errors have been identified and corrected prior to finalizing the financial report. This can involve reviewing internal controls, reconciliations, and other documentation related