finance

Author and validate the per-entity chart-of-accounts → statement-line mapping — the bespoke, judgment-laden asset that makes the close reusable per company and where mis-statements hide. Coverage-checked with statement_engine.py --lint-map. Used by `controller`.

Compose narrative-first board / investor / lender reporting packs — section sequencing, KPI selection, executive-summary patterns. Numbers don't ship without commentary. Used by `board-pack-composer` (primary).

The governed review→approve→lock state machine with enforced segregation of duties and an append-only hash-chained audit log. Refuses same-actor approval above threshold and illegal transitions. Runs scripts/close_state.py. Honest tier caveats. Used by `controller` + `audit-prep-specialist`.

Produce the recurring close supporting schedules — fixed-asset depreciation rollforward, prepaid amortization, and deferred-revenue waterfall — from summarized inputs, each self-checking so beginning + movements == ending (and NBV = cost − accumulated depreciation) to the cent. Straight-line, blocks (--strict) on a schedule that does not tie. Runs scripts/schedule_engine.py. Used by `controller`.

Roll up N entity trial balances (same period) into a group consolidation — reuses statement_engine per entity, then applies a BALANCED intercompany-elimination journal so IC receivable/payable and IC revenue/COGS net to zero, emits an entity-columns + eliminations + consolidated worksheet, and flags (does not remeasure) non-functional-currency entities for CTA. Runs scripts/consolidate.py. 'Eliminate before you consolidate.' Used by `controller`.

Run a defensible discounted-cash-flow valuation — explicit projection period, terminal value (Gordon vs exit-multiple), WACC build, sensitivities, scenario weighting, and the cross-check against trading / precedent multiples. Reach for this skill on any valuation work (pre-investment, 409A, fairness opinion, M&A) where a number has to survive board / counterparty scrutiny. Used by `valuation-analyst` (primary) and `financial-modeler`.

Build and refresh a driver-based rolling forecast that survives FP&A review — driver tree from revenue volume × price, opex by category-driver, working-capital roll, capex schedule, scenario layer. Reach for this skill when standing up a new forecast model, refreshing the annual plan, or when an executive asks "what would it take to hit X?" Used by `fpa-analyst` (primary), `financial-modeler`, and `board-pack-composer` for the forecast slides.

Normalize a raw accounting-system trial-balance export (QuickBooks Online / NetSuite / Xero / Sage Intacct) into the ONE canonical staging schema — account,description,debit,credit,entity,period,currency — that the close autopilot consumes, via a data-driven per-source column-map. Stamps entity/currency dimensions + a close-period watermark, blocks on an unbalanced export, writes atomically. Runs scripts/tb_stage.py. Used by `controller`.

IdP-backed segregation of duties for the close. Evolves close_state.py's config-asserted --actor string into an optionally IdP-VERIFIED identity via scripts/close_identity.py: an IdentityAdapter seam, split OIDC claim-validation + signature-verification (HS256 stdlib; RS256/JWKS via optional PyJWT, refuse-loudly if absent; alg:none + alg-confusion rejected per RFC 8725), SoD keyed on sub@iss + role claims, and a fresh step-up token to LOCK. Honest boundary: the plugin enforces the CHECK; the consumer IdP must segregate role assignment and hold key/WORM off-box. Used by `controller` + `audit-prep-specialist`; every token-validation change routes through `security-reviewer`.

Define KPIs that survive cross-team disagreement — single owner, single formula, single source of truth, decay-tested, documented in a KPI dictionary. Reach for this skill when launching a new metric, when two teams cite different numbers for "the same" KPI, when an exec asks "why doesn't this tie?", or when standing up a KPI pack. Used by `fpa-analyst` (primary) and `board-pack-composer`.

Wire a live GL/accounting-system OAuth2 extractor (QuickBooks Online / NetSuite / Sage Intacct / Xero) that feeds the canonical trial-balance staging seam, using the reference-implementation token client in scripts/connectors/ — atomic persist-then-use rotating refresh, per-entity lock, error-cause routing (401 refresh / 429 backoff / invalid_grant re-auth), Xero 30-min grace — plus drill-through GL lineage that feeds statement_engine --gl-detail unchanged. Reference impl + record/replay harness; NOT live-verified. Used by `controller`.

7-pass review of financial models — assumptions, mechanics, integrity (BS balances, CF reconciles), hardcodes, error-checks, scenarios, documentation. Used by `financial-modeler` (primary) and `valuation-analyst` for DCF integrity checks.

Run a clean month-end / quarter-end close — close-calendar mechanics, JE buckets, reconciliation checklist, exception-triage playbook. Reconciliation before commentary; materiality as a design constraint. Used by `controller` (primary).

Translate/remeasure ONE entity's functional-currency trial balance into a presentation-currency (USD) TB before consolidate.py, via scripts/remeasure.py. Current-rate method (A&L @ closing, P&L @ average, equity @ historical; plug = CTA to OCI/equity) or temporal method (monetary @ closing, non-monetary @ historical, P&L @ average except REV_EXP_HIST @ historical; plug = remeasurement G/L to net income). Reuses statement_engine's section-signed presentation + reasoning trail — no new sign logic. Blocks on a missing/invalid rate_class, blocks when the balancing plug fails the analytical CTA self-check, and refuses a highly_inflationary + current_rate combo (ASC 830 vs IAS 29). Decision-support, not an audited remeasurement. Used by `controller`.

Wire NetSuite as a controller-autopilot source: OAuth2 M2M (cert-signed JWT, no refresh token) or time-boxed TBA fallback, a SuiteQL BS-cumulative/IS-period trial balance, tie-out, changed-after-sign-off drift check. Reference impl. Used by `controller`.

Render a close-package JSON (controller_cycle.py --out-json) into a self-contained, CSP-safe, theme-aware per-entity dashboard — headline KPIs (revenue, net income, gross margin, current ratio, DSO), IS/BS summaries, reconciliation exceptions, top flux, and close-state + traceability/self-certified badges. Runs scripts/entity_dashboard.py. Used by `controller`.

Turn a reconciled trial balance + a COA mapping into an income statement, balance sheet, and draft cash flow — classification-tested (blocks on unmapped accounts, catches mis-mapping that a balance-check cannot) with an honest traceability badge. Runs scripts/statement_engine.py. Used by `controller`.

Auto-match GL journal lines to sub-ledger / bank lines (exact, tolerance, and many-to-one grouped) and AUTO-CERTIFY an account only when its unexplained residual is within materiality — else FLAG for a human. The auto-match engine reconcile_summary.py's static tie-out lacked. Runs scripts/recon_match.py. Used by `controller`.

Balance-sheet tie-out (book vs sub-ledger, review-by-exception at materiality) plus a materiality-suppressed period-over-period flux table. Runs scripts/reconcile_summary.py; narrative 'why' reuses the variance-commentary skill. Used by `controller`.

Document a SOC 1 / SOC 2 control walkthrough — control description, test of design vs test of operating effectiveness, evidence-of-control patterns, sampling, exception triage, deficiency severity classification (control deficiency / significant deficiency / material weakness). Reach for this skill during pre-audit prep, when documenting a new control for the next SOC cycle, or when responding to an auditor's walkthrough request. Used by `audit-prep-specialist` (primary).

Build and operate a 13-week direct-method cash forecast — receipts by source, disbursements by category, week-by-week roll, variance-to-prior-forecast cadence, covenant headroom view, and the trigger thresholds for management action. Reach for this skill when a business is cash-tight, in workout, lender-monitored, or post-fundraise discipline-building. Used by `treasury-analyst` (primary) and `fpa-analyst` for the longer-range bridge.

Write variance commentary that tells a story instead of restating a table — templates for revenue, GM, opex, EBITDA, FCF with named drivers + materiality threshold applied. Source-cite every number. Used by `fpa-analyst` (primary) + `board-pack-composer`.

Turn per-entity close packages into a recurring, warehouse-backed, MULTI-TENANT controller dashboard where one controller sees only their PORTFOLIO of entities. Flattens close packages into fact/dim rows (scripts/close_package_to_rows.py, KPI parity with entity_dashboard.derive_kpis), resolves an allowed_entities[] array claim deny-all-by-default (scripts/entity_rls.py), and ships reference dbt marts + a Cube access_policy + Postgres FORCE-RLS. REUSES data-platform for the security surface. Used by `controller` + `board-pack-composer`.