Quality review

/quality-review

Purpose

Independent checklist pass before anything is called final. Main job: prove.

Load shared/guardrails.md and execute every item in references/qc_checklist.md (plugin or repo root shim).

Preconditions

1. Active engagement on disk (engagement_state.json).
2. Adjusted TB present when FS claimed — roll_tb derived, not freestyle.
3. Re-read workpapers/FS if context was compacted (disk is truth).

Steps

1 — Section A mathematical integrity [BLOCKERS]

Run every Section A check in references/qc_checklist.md against artifacts on disk.

Check	Pass when
TB DR = CR	tb_adjusted.json (or claimed TB) difference 0
BS balances	Assets = liabilities + equity
P&L ↔ RE	RE movement ties to profit and distributions
Each JE balances	Period + YE journals
Bank GL = recon	Diff 0.00 per bank or with limitation logged
Cash flow ↔ cash	Net CF explains cash movement

Done when: every Section A item is Pass, or any Fail is written and finalisation is blocked.

2 — Sections B–E

Execute Data integrity, Standards, Completeness, Format from the same checklist. Material fails → queries or fix list; do not silent-pass.

Standards-aware classify (prove):

If classify_depth is standards_aware or engagement_type is year_end / compilation:

• Material money-in without workpapers/analysis/revenue_recognition.md → Fail C6b or documented with limitation
• Material capex candidates without workpapers/analysis/capital_vs_expense.md → Fail C6c or with limitation
• Analysis conclusions must not contradict coded transactions.json without an open query

Done when: every checklist row has Pass / Fail / N/A with evidence path.

3 — Report + state

Write QC report under the engagement (e.g. workpapers/qc_report.md or firm path). Update engagement_state.json: prove stage result; must stop if any Section A Fail.

Done when: report on disk and state reflects pass or blocker.

Gates

• Any Section A Fail → cannot finalise (blocker).
• Provenance gaps on material figures → Fail Section B, not a soft skip.

Failure modes

Failure	Behavior
Agent scores from memory	Re-open TB / BS / recon files; re-run checks
TB freestyled in chat	Reject; require roll_tb artifact
Premature “QC passed”	Exhaustive bar: every checklist row statused

Output

QC report Pass/Fail per item. Next: finalise-accounts only if Section A clean (and firm policy).

Trust surface

Engagement folder + firm config. No external send.