meta-accounting-finance-review

name	meta-accounting-finance-review
description	Review business plans, financial projections, funding requests, investor decks, and proposals through accounting, IFRS-aware, management-accounting, financial-model, and controls discipline. Use before bankability scoring, stress testing, valuation, due diligence, or final assembly to make numbers realistic and internally consistent.

Accounting Finance Review Meta-Skill

Use When

• A business plan contains financial projections, funding requests, valuation, investor terms, budgets, cost structures, or management controls.
• The plan involves POS, ERP, bookkeeping, inventory, payroll, tax, mobile money, school fees, healthcare billing, grants, manufacturing, logistics, subscriptions, or project accounting.
• The user wants the financial logic to withstand accountants, lenders, investors, CEOs, partners, or due-diligence reviewers.

Do Not Use When

• The business model is still too vague to build assumptions.
• The task is only copyediting and does not involve numbers, controls, or financial decisions.

Required Inputs

• Draft plan sections, financial projections, assumptions, funding request, tax/country context, and industry guide where available.
• Historical financials, bank/mobile money statements, inventory records, payroll, tax records, contracts, or reconstructed records where available.

Workflow

1. Reconcile the business model to financial statements: revenue, COGS, operating expenses, capex, working capital, tax, debt, equity, and cash.
2. Review accounting basis: cash/accrual, local GAAP/IFRS/IFRS for SMEs, revenue timing, inventory costing, depreciation, leases, provisions, taxes, and reporting cadence.
3. Review management accounting: cost behavior, contribution margin, break-even, cost centers, profit centers, budgets, standard costs, variance analysis, and responsibility reporting.
4. Audit the model: driver logic, formula checks, balance sheet integrity, cash roll-forward, debt schedule, tax schedule, working capital, and no hidden balancing figures.
5. Stress the assumptions qualitatively before numerical stress testing: capacity, market demand, pricing power, collection days, supplier terms, input inflation, FX, staffing, and control maturity.
6. Produce a fix list ranked by funding impact: fatal contradictions, lender/investor trust issues, projection weaknesses, control gaps, and appendix evidence gaps.

Quality Bar

• Numbers reconcile across narrative, assumptions, statements, funding request, ratios, and appendices.
• Projections are bottom-up, operationally feasible, and not dependent on unexplained hockey-stick growth.
• Cash flow is distinct from profit, with working-capital timing made explicit.
• The plan shows how the business will keep reliable books after launch.

Outputs

• Accounting and financial quality review.
• Reconciled issue list with severity and section references.
• Assumption corrections and model-control recommendations.
• Handoff notes for meta-financial-stress-test, meta-bankability-scoring, meta-valuation, and meta-due-diligence.

References

• references/accounting-finance-quality-gate.md - detailed review checks for projections, IFRS-aware accounting, management accounting, controls, and investor/lender readiness.
• ../10-financial-projections/SKILL.md - core financial statement and assumption structure.
• ../meta-financial-stress-test/SKILL.md - numerical downside testing after accounting review.
• ../meta-bankability-scoring/SKILL.md - fundability scoring after numbers reconcile.