test: cover reconciliation status id ordering

tests/finance/test_reconciliation.py

@@ -309,3 +309,38 @@ def test_latest_checkpoint_statuses_order_selected_accounts_by_checkpoint_recenc
         older_same_date.pk,
         oldest.pk,
     ]
+
+
+def test_latest_checkpoint_statuses_order_equal_recency_by_checkpoint_id_descending():
+    first_account = Account.objects.create(
+        id=UUID("00000000-0000-0000-0000-000000000004"),
+        name="Synthetic first equal-recency account",
+        kind="BANK",
+    )
+    second_account = Account.objects.create(
+        id=UUID("00000000-0000-0000-0000-000000000005"),
+        name="Synthetic second equal-recency account",
+        kind="BANK",
+    )
+    first = create_reconciliation_checkpoint(
+        account_id=first_account.pk,
+        as_of_date=date(2026, 9, 2),
+        institution_balance=Decimal("0.00"),
+        actor=ACTOR,
+    )
+    second = create_reconciliation_checkpoint(
+        account_id=second_account.pk,
+        as_of_date=date(2026, 9, 2),
+        institution_balance=Decimal("0.00"),
+        actor=ACTOR,
+    )
+    same_creation_time = timezone.make_aware(datetime(2026, 9, 1, 12, 0))
+    ReconciliationCheckpoint.objects.filter(pk__in=[first.pk, second.pk]).update(
+        created_at=same_creation_time
+    )
+
+    statuses = latest_checkpoint_statuses("BRL")
+
+    assert [status.checkpoint_id for status in statuses] == sorted(
+        [first.pk, second.pk], reverse=True
+    )