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Standards review before/with FS (MPERS/MFRS pack). Use when standards review or MPERS issues.
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Baseado na classificação ocupacional SOC
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 | mpers-technical-review |
| description | Standards review before/with FS (MPERS/MFRS pack). Use when standards review or MPERS issues. |
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.
shared/guardrails.md).~/.claude/plugins/config/claude-for-accounting/firm-profile.md if present.~/.claude/plugins/config/claude-for-accounting/{{plugin}}/CLAUDE.md if present.Load references/mpers.md (and mfrs.md if framework is MFRS).
For each area: facts → standard section → conclusion → adj/disclosure/none
Use engagement materiality; trivial items → disclosure only if specifically required.
Done when: issues list on disk with severity; material items escalated or accepted with documentation.
# 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.