The usual arrangement is a bookkeeper who records what happened, an accountant who files what is required, and an owner left to work out what any of it means. Each piece is done competently. Nobody owns the question the owner actually has.
The expensive gaps sit between those roles. A close that lands too late to act on. A margin trend nobody can explain. A covenant checked after the quarter rather than before it. A forecast living in a spreadsheet that one person understands.
We run the whole function: the books, the systems underneath them, and the analysis on top. The gaps are the point.
It is also why the same people stay on the engagement. Whoever builds your chart of accounts is whoever explains why gross margin moved — because they already know which numbers are fragile and which need watching.