| name | quality-review |
| description | Prove the pack before finalisation — full QC with Section A mathematical blockers. Use when quality review, QC, partner checklist, "check the accounts", or prove intent before issue.
|
/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
- Active engagement on disk (
engagement_state.json).
- Adjusted TB present when FS claimed —
roll_tb derived, not freestyle.
- 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.
