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Record directors/management sign-off before issue. Use when approval or FS sign-off.
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Basierend auf der SOC-Berufsklassifikation
Default for throw-work: dump a folder, "do the accounting", "sort my books", year end, prepare financial statements / MPERS pack without naming a stage. One intake then books; resumes from engagement_state.json. Depth-scoped done.
Human pack (HTML board) plus statements when depth needs them. Use when presenting books, opening the pack, or drafting FS/notes from adjusted TB.
Prove the job for this engagement depth (books scorecard or full QC).
Optional router if lost — which slash to use. Prefer saying do the accounting.
Scaffold clients/<slug> folder layout. Use when new client folder or workspace layout. Also the shelf step: organize scattered docs by entity and period before extract (see shared/shelf-first.md).
Firm profile cold-start (not a client dump). Use when set up the firm or first install.
| name | management-approval |
| description | Record directors/management sign-off before issue. Use when approval or FS sign-off. |
Directors/management own the FS.
Until recorded → do not mark ISSUED.
Done when: approver, date, and method recorded on disk — no ISSUED without this.
