Original generation · R21 Media Group
The Comptroller
Large undead, lawful evil
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.