How to query Accounting period Open and Close record?

Summary:

Because of audit requirement, finance team user asked to provide the access record with accounting period (Open / Close / Re-open / Re-close), we need the information regard these act operate by who / date / time / period these field data, is there any SQL or seed report can meet this requirement?

Content (please ensure you mask any confidential information):

as summary mentioned, we need report or SQL to get the information for accounting period access recored.

Version (include the version you are using, if applicable):

Oracle Fusion Cloud Applications24C (11.13.24.07.0)