A post-closing trial balance should be prepared

before adjusting entries are posted to the ledger accounts.

only if an error in the accounts is detected.

after closing entries are posted to the ledger accounts.

before closing entries are posted to the ledger accounts.

Post-Closing trial balance is usually prepared after the closing entries are posted to the ledger account. Hence, the correct answer is the third option or after closing entries are posted to the ledger accounts.

Explanation:

In Accounting, the main objective of preparing a post-closing trial balance is to ensure the completion and closure of all the temporary accounts and the equality between all the debit and credit entries have been consistently established once the closing entry has been done. Once the closing entries have been put into journal and finally posted in ledger, a detailed account or list of all the individual accounts along with their respective balances is prepared which is basically known as Post Closing Trial Balance Account. It includes all the unbalanced accounts from the original trial balance or the accounts which are not balanced based on debt and credit entries, at the end of the accounting or reporting year. Therefore, post-trial balance basically ensures that all the accounts entered in the original trial balance are zero balance or the debit and credit entries of all the individual accounts in trial balance are balanced or equal.