Finally certify gross earned when accounts close (4-3)
I believe the answer is:
year-end
'accounts close' is the definition.
The answer and definition can be both related to time as well as being singular nouns.
Maybe you can see an association between them that I can't see?
'finally certify gross earned' is the wordplay.
'finally' says to take the final letters.
'gross' indicates anagramming the letters.
The last letter of 'certify' is 'y'.
'earned' is an anagram of 'earend'.
'y'+'earend'='YEAR-END'
'when' is the link.
Can you help me to learn more?
(Other definitions for year-end that I've seen before include "Last day of a twelve month period" , "Books prepared now" , "Last part of (financial) year" , "Deanery (anag.)" .)