19. The Cleanest Start Isn’t a Resolution. It’s an Honest Review.
January has a reputation for fresh starts.
New goals.
New plans.
New energy.
Leaders walk into the year with optimism, and rightly so. A new calendar feels like permission to reset. But after years of watching how organisations and people actually perform, I’ve learned something that feels uncomfortable at first.
The cleanest start does not come from setting intentions.
It comes from telling the truth about what just happened.
Before momentum builds again, before strategies are refreshed and priorities rebranded, there is one step most leaders skip.
An honest review.
Why Resolutions Often Miss the Point
Most resolutions are forward-looking. They focus on what we want to improve, change, or achieve. On the surface, that makes sense. Leadership is about progress.
The problem is that unresolved patterns do not disappear simply because the year changes. They carry forward quietly. They shape decisions, risk appetite, and behaviour long before anyone notices.
In audit and governance work, this is a familiar issue. When reviews focus only on compliance and not on causes, the same findings resurface under different labels. The control looks new. The issue is not.
Leadership works the same way.
Without an honest look at last year’s pressure points, leaders often build new plans on old fatigue. They set ambitious goals while still operating from depletion. The result is friction. Execution feels heavier than it should. Judgment becomes reactive. Small issues consume disproportionate energy.
None of this is solved by a resolution.
What an Honest Review Actually Means
An honest review is about being harsh or self-critical. It is about accuracy.
In audit, accuracy matters more than optimism. You cannot improve what you have not named. Leadership deserves the same discipline.
An honest review asks questions like:
Where did decision-making feel rushed last year, and why?
Which risks did we manage well, and which ones did we tolerate because we were tired?
Where did controls tighten not because of risk, but because of trust erosion or overload?
These are operational realities that influence how leaders show up every day.
What often surprises leaders is how much clarity this process creates. Instead of feeling like a backward-looking exercise, it becomes a way to reduce drag going forward.
Why Leaders Avoid This Step
The resistance is understandable.
Honest reviews take time. They slow things down at a moment when everyone wants to move forward. There is also a fear that looking back will drain energy instead of restoring it.
In reality, the opposite is true.
What drains energy is carrying unresolved tension into a new year. Decisions made without acknowledging fatigue. Strategies designed without recognising where execution broke down under pressure.
Leaders are often praised for resilience. But resilience without reflection turns into rigidity. Over time, that rigidity shows up as over-control, risk aversion, or inconsistent leadership tone.
Audit environments reveal this clearly. The strongest control frameworks are rarely the most complex. They are the most understood. That understanding comes from review rather than from the speed.
January Is a Risky Month for Leadership
January feels calm, but it is deceptive. Early-year decisions often set the tone for the months ahead. Budgets are finalised. Priorities are locked. Expectations are communicated.
If those decisions are made without clarity about last year’s constraints, leaders unknowingly bake old problems into new plans.
For example, a leader who felt stretched all year may double down on control instead of delegation, believing it will create stability. Another may push for aggressive growth to compensate for a difficult year, without addressing the execution gaps that caused strain in the first place.
These choices rarely feel wrong at the moment. They feel decisive. But they are often reactions to unexamined experience rather than deliberate strategy.
An honest review acts as a circuit breaker. It creates just enough pause to distinguish between insight and impulse.
A Practical Review to Start the Year Cleanly
A clean start does not require a retreat or a complex framework, they require focus and honesty.
I suggest starting with three questions. This is to understand and not solve immediately.
What decisions last year felt heavier than they should have, and what contributed to that weight?
Where did I rely on control instead of clarity, and what was I trying to protect?
What conditions do I need this year to make better decisions consistently?
These questions shift attention from outcomes to drivers. They surface patterns that are otherwise invisible in performance metrics.
Once those patterns are clear, planning becomes more grounded. Goals align better with capacity. Risk management becomes more intentional. Leadership presence stabilises.
That is what a clean start actually looks like.
The Audit Parallel Most Leaders Miss
In audit, the most valuable insights often come after the numbers are finalised. Once the pressure to “close” is gone, conversations become more honest. Context emerges. Behavioural risks surface.
Leadership benefits from the same sequencing.
When leaders rush to reset without reviewing, they trade short-term momentum for long-term clarity. The cost is not immediate, but it accumulates. By mid-year, the same issues reappear, framed as execution problems or external pressure.
An honest review early in the year reduces that risk. It does not slow progress and makes it sustainable.
Closing
A new year requires alignment.
The cleanest start is found in a clear-eyed review of what the previous year demanded and what it revealed.
Leaders who take that step enter the year lighter. It is not because the work is easier but is because their decisions are grounded in truth rather than a carryover.
If this perspective resonates, I’d be interested to hear what your own review is surfacing as the year begins. Often, clarity emerges simply by allowing the question.
That's all for this week.
See you on Tuesday!
– Jonathan
P.S. January conversations with leaders often jump straight to “What’s the plan?” I usually find the more useful question is, “What did last year actually take?” That answer tends to shape judgment far more than any resolution. If you’ve been thinking along those lines, I’m always open to a conversation about what your own review is revealing and how it might quietly influence the way you lead this year. Reach out to me - I’ll guide you.
Disclaimer: This newsletter is general information only and is not financial advice. Always do your own research and consult a professional about your circumstances.
