Mpers technical review

/mpers-technical-review

Purpose

Standards filter between ATB and FS drafting — a second pass, not the first time we think about revenue or capex.

Prefer that classify (standards-aware) already wrote workpapers/analysis/* packs. This skill re-checks material ATB balances and catches what classify missed.

Preconditions

1. Read shared guardrails (shared/guardrails.md).
2. Load firm profile from ~/.claude/plugins/config/claude-for-accounting/firm-profile.md if present.
3. Load plugin config from ~/.claude/plugins/config/claude-for-accounting/{{plugin}}/CLAUDE.md if present.
4. Load active client engagement README / workspace if one is open.
5. Never fabricate numbers. Re-read source documents if figures are missing from context.

Load references/mpers.md (and mfrs.md if framework is MFRS).

Review programme (material balances)

For each area: facts → standard section → conclusion → adj/disclosure/none

1. Revenue (S23) — goods risks/rewards; services stage; construction; agency vs principal
2. Leases (S20) — finance vs operating classification; lessor/lessee disclosures
3. Financial instruments (S11/S12) — basic vs other; measurement; impairment of receivables
4. Investment property (S16) — cost model; classification vs PPE/inventory
5. Inventories (S13) — cost formula; NRV write-downs
6. PPE (S17) — capitalisation, componentisation if material, residual values, useful lives
7. Intangibles (S18) / goodwill (S19) — finite life amortisation under MPERS
8. Impairment (S27) — indicators; recoverable amount
9. Employee benefits (S28) — short-term, EPF defined contribution, termination
10. Provisions & contingencies (S21) — present obligation, probable, estimate
11. Income taxes (S29) — current + deferred if temporary differences material
12. Related parties (S33) — directors, shareholders, key management, common control entities
13. Events after reporting period (S32) — adjusting vs non-adjusting
14. Going concern (S3) — any doubt?
15. Foreign currency (S30) if applicable

Materiality

Use engagement materiality; trivial items → disclosure only if specifically required.

Completion

Done when: issues list on disk with severity; material items escalated or accepted with documentation.

Output

# MPERS Technical Review — [Client] FYE [date]

## Summary
- Further AJEs required: yes/no (list)
- Disclosure-only items: ...
- Partner attention: ...

## Detailed findings
### [Area]
**ATB amount:** ...
**MPERS ref:** Sxx
**Issue:** ...
**Recommendation:** Adjust JE-xxx | Disclose note X | Accept as is
**Evidence:** ...

Do not draft full notes here — hand findings to prepare-notes and any AJEs back to year-end if needed.