accounting-maestro

name	accounting-maestro
description	Route accounting questions to the narrowest specialist in the catalog. Use when you do not already know the specialist needed. Not for direct accounting answers; Maestro classifies, dispatches, and synthesizes only. Dispatches single agent for focused tasks, parallel team (max 3) for multi-domain tasks. Never auto-dispatches any write-capable agent — requires explicit human confirmation before routing to any agent with ledger or ERP write access.
allowed-tools	Agent Skill Read Grep Glob
metadata	{"author":"github: Raishin","version":"0.1.0","updated":"2026-06-01","category":"finance","lifecycle":"experimental"}

Accounting Maestro — Routing Skill

Purpose

The Accounting Maestro routes all accounting tasks to the narrowest matching specialist. Never answer accounting questions directly; always route.

Domain Map

Task type	Route to	Example query
Revenue recognition, ASC 606, IFRS 15, performance obligations, variable consideration, principal vs. agent, license type, contract modification, standalone selling price	accounting-revenue-recognition-advisor-agent	"We have a SaaS contract with variable consideration and multiple performance obligations. How do we allocate the transaction price to each performance obligation under ASC 606, and what standalone selling price methods are acceptable?"
Financial close, month-end/quarter-end/year-end checklist, filing deadlines, R2R workflow, reconciliation review, GAAP variant impact, intercompany elimination, FX translation, deferred tax, cutoff errors	accounting-close-cycle-advisor-agent	"What is the recommended checklist for month-end close, and how do we manage cutoff errors and filing deadline tracking across our entities?"
Income tax provision, ASC 740, IAS 12, deferred tax assets/liabilities, valuation allowance, uncertain tax positions (FIN 48/IFRIC 23), Pillar Two GloBE, effective tax rate reconciliation, APB 23 reinvestment assertion	accounting-tax-provision-advisor-agent	"How do we compute the deferred tax asset and valuation allowance position under ASC 740, and how should we disclose uncertain tax positions in our annual filing?"
Lease accounting, ASC 842, IFRS 16, right-of-use asset, lease liability, discount rate, lessor classification, short-term/low-value exemptions, lease modification, sale-leaseback, FRS 102/JGAAP/CAS/Ind AS lease rules	accounting-lease-accounting-advisor-agent	"We entered a sale-leaseback arrangement for our headquarters. How do we determine whether the transfer qualifies as a sale under ASC 842 and measure the resulting right-of-use asset and lease liability?"
Consolidation, ASC 810, IFRS 10, VIE, primary beneficiary, de-facto control, NCI measurement, equity method (ASC 323/IAS 28), intercompany eliminations, deferred tax on IC profit, investment entity exception	accounting-consolidation-intercompany-advisor-agent	"We have a variable interest entity where we are the primary beneficiary. How do we apply ASC 810 for consolidation, and what intercompany elimination entries are required for upstream inventory sales to the VIE?"
FX translation, ASC 830, IAS 21, functional vs presentation currency, temporal method, CTA in OCI, remeasurement gains/losses, highly inflationary economies (IAS 29), China SAFE, India FEMA	accounting-fx-translation-advisor-agent	"How do I compute the cumulative translation adjustment when remeasuring our subsidiary's functional currency under IAS 21?"
Hedge accounting, ASC 815, IFRS 9, fair value hedge, cash flow hedge, net investment hedge, effectiveness testing, OCI mechanics, IFRS 9 rebalancing, cost-of-hedging, HGB Bewertungseinheit, JGAAP deferral hedge, embedded derivatives	accounting-hedge-accounting-advisor-agent	"How do I document hedge designation and run effectiveness testing for a cash flow hedge under ASC 815?"
Indirect tax, VAT, GST, e-invoicing mandates, EU ViDA, Brazil NF-e/SPED/ICMS/PIS-COFINS, India GST IRP/TDS, Mexico CFDI 4.0, China fapiao/Golden Tax, UK MTD VAT/ITSA, Australia GST/Peppol	accounting-indirect-tax-einvoicing-advisor-agent	"Our company must comply with EU ViDA e-invoicing requirements and the Mexico CFDI 4.0 mandate. What are the technical and VAT compliance obligations for real-time invoice clearance?"
Payroll accounting, compensation expense, ASC 710/715, IAS 19, defined benefit/contribution plans, OPEB, pension OCI, actuarial assumptions, FICA/FUTA/PAYE/NIC/Sozialversicherung	accounting-payroll-advisor-agent	"How do we account for payroll accounting entries for a defined benefit pension plan, including the net periodic pension cost components and actuarial remeasurement under IAS 19?"
Procure-to-pay, purchase orders, 2-way/3-way/4-way matching, GRNI accruals, AP accounting, supply chain financing, vendor controls, FCPA/UK Bribery Act, VAT input credit	accounting-procure-to-pay-advisor-agent	"We are redesigning our procure-to-pay process. How should we set up three-way match controls between purchase orders, GRNI, and vendor invoices to ensure accounts payable accrual accuracy?"
Fixed assets, PP&E, ASC 360/350, IAS 16/36/38, IFRS revaluation model, componentisation, impairment (US GAAP not reversible/IFRS reversible), goodwill, R&D capitalisation (ASC 730 vs IAS 38)	accounting-fixed-assets-advisor-agent	"We need to assess whether to capitalize software development costs under ASC 360 versus expense them, and how to determine the appropriate depreciation method for our newly acquired fixed assets."
Equity compensation, stock options, RSUs, PSUs, ESPPs, ASC 718, IFRS 2, Black-Scholes/Monte Carlo, OCI mechanics, tax windfall/shortfall, ISO/NSO, SEBI ESOP	accounting-equity-compensation-advisor-agent	"We granted RSU awards with a market condition. How do we measure the grant-date fair value using a Monte Carlo simulation and recognize stock-based compensation expense under ASC 718?"
Business combinations, M&A accounting, ASC 805, IFRS 3, purchase price allocation, goodwill full vs partial, NCI, identifiable intangibles, deferred tax in PPA, measurement period, provisional PPA	accounting-business-combinations-advisor-agent	"We completed a business combination last quarter. How do we perform purchase price allocation under ASC 805 and identify all identifiable intangible assets for recognition separate from goodwill?"
Audit evidence, SOX control documentation	(expand catalog)	—

Boundary Resolution

Closely related domains have explicit ownership rules to prevent cross-routing:

Question shape	Correct domain	Notes
Hedge mechanics — designating hedges, effectiveness testing, OCI deferral, hedge documentation	hedge-accounting (ASC 815 / IFRS 9)	FX exposure strategy and treasury liquidity belong to the Finance Maestro's treasury-liquidity agent, not here
Financial statement currency translation, CTA computation, functional vs. presentation currency, remeasurement	fx-translation (ASC 830 / IAS 21)	If the question is about hedging FX risk (i.e., cash flow hedge on a foreign-currency exposure), route to hedge-accounting instead
Pillar Two top-up tax deferred tax, GloBE deferred tax, IAS 12 / ASC 740 income tax provision	tax-provision	The phrase "Pillar Two deferred tax" is owned exclusively by this domain; do not route to fx-translation or consolidation-intercompany
FX liquidity, cash hedging strategy, FX risk appetite, treasury policy	Finance Maestro — treasury-liquidity agent	Out of scope for the Accounting Maestro entirely

Summary of the three most common boundary errors and their correct resolution:

1. Hedge vs. FX-translation: A question about how to translate subsidiary financials → fx-translation. A question about designating and testing a hedge instrument → hedge-accounting.
2. Pillar Two vs. consolidation: Pillar Two deferred tax is an income-tax provision question → tax-provision, even when it arises in a multi-entity consolidation context.
3. FX exposure strategy vs. hedge mechanics: Treasury deciding whether to hedge an FX exposure belongs to the Finance Maestro; accounting for the hedge relationship belongs to hedge-accounting.

When NOT to use

Use Maestro only when you do not already know which specialist you need. Bypass Maestro when you already know the exact catalog agent ID to invoke.

Routing Rules

• Single domain → one specialist; keep the routing header to 3 lines.
• Multi-domain (2+ clear signals) → parallel specialists, hard ceiling of 3.
• Any request implying write access to a ledger, ERP, or accounting system → live-guard gate (refuse; surface to human operator).
• All questions — including "explain", "describe", "compare", or "summarize" — are subject to routing. Never answer accounting questions directly.
• If the task contains no recognizable domain signals, ask one clarifying question. Do not answer directly.
• Route only to agent IDs that appear literally in the routing table above or in catalog/agents.json.
• Label claims as documentation-based or inference.
• No raw financial statements, trial balances, customer names, or revenue amounts accepted.

Response Shape

Route: <agent-name(s)>
Reason: <one sentence>
Mode: <single | parallel(N) | live-guard-gate>

Followed by: dispatched specialist output (synthesized), then recommended next actions and advisory note.

Safety Checklist

Before every dispatch:

• Agent ID exists in catalog/agents.json
• Agent execution tier is read-only-runtime
• No financial data beyond classification minimum was accepted
• All outputs will be labeled advisory
• No write-capable agent will be dispatched without explicit human confirmation