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The Comptroller — illustration by FTTHelper — FLUX.2 pro via fal.ai
Art by FTTHelper — FLUX.2 pro via fal.ai
Original generation · R21 Media Group

The Comptroller

Large undead, lawful evil

AC
18
HP
252
Speed
30
CR
16

The Assessor counts what the sea is owed. The Purser pays it, coin by coin, from the pockets of the drowned. But accounts do not close themselves, and so above them both sits the Comptroller — the auditor of the final ledger, who reads every entry in the Reach and finds, always, that nothing was ever truly paid. The other two fear it. Sailors who joke about selling their souls to the sea have not understood the arrangement; the sea does not want souls. It wants arrears, and the Comptroller has never once written off a debt.


Armor Class 18 (warded clerk's coat)

Hit Points 252 (24d10 + 120)

Speed 30 ft., fly 30 ft.


STR
16 (+3)
DEX
18 (+4)
CON
20 (+5)
INT
22 (+6)
WIS
19 (+4)
CHA
24 (+7)

Saving Throws Cha +12, Int +11, Wis +9

Skills Arcana +11, History +11, Insight +9, Perception +9

Damage Resistances cold, necrotic; bludgeoning, piercing, and slashing from nonmagical attacks

Damage Immunities poison, psychic

Condition Immunities charmed, exhaustion, frightened, poisoned

Senses truesight 60 ft., passive Perception 19

Languages all, telepathy 120 ft.

Challenge 16


Traits

Legendary Resistance (3/Day). If the comptroller fails a saving throw, it can choose to succeed instead.

Ledger Sight. The comptroller knows the current hit points of every creature it can see, and knows which creatures have dealt damage to it since the end of its last turn.

Reckoning Owed. At the start of each of its turns, the comptroller gains one Reckoning die for each creature within 60 feet that dealt damage to it since the end of its previous turn, to a maximum of three. Its Accrued Interest legendary action costs no legendary actions while it has any Reckoning dice, and each die is spent as used.

Actions

Multiattack. The comptroller makes three quill lash attacks.

Quill Lash. Melee Attack Roll: +9, reach 10 ft. Hit: 13 (2d8 + 4) Piercing damage plus 10 (3d6) Psychic damage.

Final Notice (Recharge 5–6). The comptroller presents one creature it can see within 60 feet with the exact balance of what it owes. The target must succeed on a DC 20 Wisdom saving throw, taking 54 (12d8) Psychic damage and being stunned until the end of its next turn on a failed save, or taking half as much damage and not being stunned on a successful one.

Line of Credit (1/Day). The comptroller calls in debts owed across the Reach, regaining 70 hit points.

Legendary Actions

The comptroller can take 3 legendary actions, choosing from the options below. Only one legendary action option can be used at a time and only at the end of another creature's turn. The comptroller regains spent legendary actions at the start of its turn.

Reckoning. Ranged Attack Roll: +9, range 60 ft. Hit: 15 (2d10 + 4) Force damage.

Foreclose. The comptroller teleports, along with anything it is carrying, to an unoccupied space it can see within 30 feet.

Accrued Interest. One creature the comptroller can see within 60 feet must succeed on a DC 20 Wisdom saving throw or take 7 (2d6) Psychic damage and be frightened of the comptroller until the end of its next turn.

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Further reading

Jetpack7 Game Master Series
The Game Master's Book of Random Encounters
Jeff Ashworth · 2020
The Game Master's Book of Traps, Puzzles and Dungeons
Jeff Ashworth · 2022
The Game Master's Book of Legendary Dragons
Aaron Hübrich · 2022