Answer
Usually when close speed, audit evidence, multi-entity complexity, or reporting flexibility start breaking the finance process faster than workarounds can cover it. If controllers depend on repeated exports, spreadsheet stitching, or manual control checks just to produce reliable numbers, the accounting layer may have outgrown its fit.
That does not automatically mean the business needs a separate platform. Buyers should first document which finance requirements the current ERP still serves well and which ones create recurring risk, delay, or rework.