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The final account, already assembled

A final account that has to be reconstructed at the end is a dispute waiting to happen. QScope builds it line by line during the job, so closing it is agreement, not archaeology.

QScope Team · 19 January 2026 · 6 min read

The final account is not a document you write at the end. It is a position that has been building since the first valuation. QScope treats it that way, so when the job finishes, closing the account is a matter of agreeing figures that are already in front of both parties, not assembling them from scratch under time pressure.

What the account carries

LineSource in QScope
Contract sumAs executed
Variations agreedThe live variation register
Remeasured workFinal quantities against the bill
Provisional sums adjustedActual expenditure against allowance
Loss and expense, assessedYour assessment, not the claimed figure
RetentionThe cumulative tracker, reconciled
Final account total

The register does the heavy lifting

Most of a final account is variations. Because QScope has held each one live with its instruction, date, basis and agreed value, the variation section of the final account is not written, it is exported. The disputes that eat final accounts, which change, agreed by whom, valued how, are already answered in the register.

A final account closes quickly when nothing in it is a surprise. QScope's job is to make sure nothing in it is a surprise.

Provisional sums and remeasurement

Provisional sums are replaced by actual expenditure, and QScope shows the allowance against the outturn on each one, so the adjustment is transparent. Remeasured work is reconciled against the bill quantities. Both were tracked as the job ran, which means the final figures are the accumulation of decisions already made, not fresh calculations to be argued over.

JCT and NEC4 close differently

Under JCT the final account leads to the Final Certificate, which has conclusive effect on the sums stated once the timetable runs. Under NEC4 the final assessment closes the account through the defined mechanism. QScope holds the underlying position and presents it in the form each contract requires, so the same reconciled data produces a JCT final account or an NEC4 final assessment.

The timetable matters. On a JCT job the Final Certificate becoming conclusive is a hard deadline with consequences. A final account left to the last minute risks conceding points that a live account would have settled months earlier. QScope keeps the account ready so the timetable is met, not raced.

Closing, not reconstructing

The difference between a final account that closes in weeks and one that drags for a year is whether the data was kept live. QScope keeps it live, so the last valuation and the first draft of the final account are almost the same document, and the negotiation is about a handful of open items rather than the whole job.

QScope does this part for you

QScope carries the contract sum, agreed variations, remeasured work, provisional sum adjustments and the retention position into a final account that reconciles because it was kept live throughout.

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