We can see that no document is finalized in live scenario, though we need to start writing the test case with the initial version of Business requirements.
Customer requirements cannot be finalized for the very first time of the project they keep on changing/adding the requirements, so here we have customer sign-off for the document that we understand and submit the same to them, they analyze it and send the review comments on the submitted document if the document is according to the Business requirements they give sign-off then we can start with writing test cases or we get conditional sign-off where we need to add/change the requirement accordingly to meet the customer expectations and update the test cases for the CRs(Change Request) by the customer