@raishin/vanguard-frontier-agentic 2.7.1 → 2.8.0

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@raishin/vanguard-frontier-agentic",
-  "version": "2.7.1",
+  "version": "2.8.0",
   "description": "Cloud and zero-trust agentic workflow marketplace for skills, agents, rules, MCP references, and compliance-aware architecture.",
   "license": "Apache-2.0",
   "repository": {

package/plugins/vanguard-frontier-agentic/.codex-plugin/plugin.json

@@ -1,6 +1,6 @@
 {
   "name": "vanguard-frontier-agentic",
-  "version": "2.7.1",
+  "version": "2.8.0",
   "description": "Curated marketplace for cloud and zero-trust AI workflows. 331 agents, 286 skills, and rules across AWS, Azure, OCI, GCP, Alibaba Cloud, Huawei Cloud, Kubernetes, and Terraform.",
   "author": {
     "name": "Raishin",

package/powers/README.md

@@ -1,6 +1,6 @@
 # `powers/` — Kiro Powers
 
-This directory holds **32 Kiro Powers** for `vanguard-frontier-agentic`, one
+This directory holds **34 Kiro Powers** for `vanguard-frontier-agentic`, one
 per cloud/platform/IaC provider. Each Power is a directory containing a
 `POWER.md` file with strict-5 frontmatter and steering content.
 
@@ -8,6 +8,7 @@ per cloud/platform/IaC provider. Each Power is a directory containing a
 
 ```
 powers/
+├── vanguard-accounting/POWER.md
 ├── vanguard-alibaba/POWER.md
 ├── vanguard-argocd/POWER.md
 ├── vanguard-aws/POWER.md
@@ -18,6 +19,7 @@ powers/
 ├── vanguard-contabo/POWER.md
 ├── vanguard-dotnet/POWER.md
 ├── vanguard-falco/POWER.md
+├── vanguard-finance/POWER.md
 ├── vanguard-fluxcd/POWER.md
 ├── vanguard-gcp/POWER.md
 ├── vanguard-generic/POWER.md
@@ -76,7 +78,7 @@ cd vanguard-frontier-agentic
 ## How to update
 
 ```bash
-# Regenerate the 32 Powers from catalog/agents.json + per-provider config:
+# Regenerate the 34 Powers from catalog/agents.json + per-provider config:
 npm run kiro-powers:write
 
 # Then verify everything is in sync:

package/powers/vanguard-accounting/POWER.md

@@ -0,0 +1,40 @@
+---
+name: "vanguard-accounting"
+displayName: "Vanguard Frontier — Accounting"
+description: "Curated Accounting agents for accounting revenue recognition advisor, accounting close cycle advisor, accounting tax provision advisor, accounting lease accounting advisor. Routes via accounting-maestro-agent to specialist agents based on task scope. Static review only; no live mutations."
+keywords: ["accounting", "static-review", "configuration-audit", "best-practices"]
+author: "Raishin"
+---
+# Vanguard Frontier — Accounting
+
+Curated Accounting agents for accounting revenue recognition advisor, accounting close cycle advisor, accounting tax provision advisor, accounting lease accounting advisor. Routes via accounting-maestro-agent to specialist agents based on task scope. Static review only; no live mutations.
+
+## When to engage this Power
+
+Activate when the task references Accounting services, resources, or operations. Do not activate on unrelated requests — narrow keyword matching is required to avoid false activations (Kiro Powers convention).
+
+## Routing pattern
+
+- **`accounting-maestro-agent`** — classifies and routes the task to the right specialist
+
+Use the maestro as the entry point: classify the task, then dispatch to one specialist or a parallel team of specialists. Never have the maestro itself execute a live mutation.
+
+## Live-guard agents (gate_mode only)
+
+- *(none — this provider has no live-mutation guards in the catalog)*
+
+Live-guard agents enforce approval, target confirmation, evidence capture, and rollback plans before executing a mutation. They are never auto-dispatched — the maestro must place them in `live-guard-gate` or `runtime-evidence-gate` mode.
+
+## Invariants
+
+- Route all tasks through accounting-maestro-agent for proper classification and dispatch.
+- Static review only -- agents analyze configuration and provide findings without mutating live systems.
+
+## Where the agents live
+
+Agent specs and adapters are part of the [Vanguard Frontier Agentic](https://github.com/Raishin/vanguard-frontier-agentic) marketplace. For this provider, see `agents/accounting/` in that repository. All 14 agents in this provider ship a Kiro adapter (`harnesses/kiro-ide.agent.md`, `kiro-cli.agent.json`).
+
+## Companion install paths
+
+- **Claude Code:** `/plugin marketplace add Raishin/vanguard-frontier-agentic` then `/plugin install vanguard-frontier-agentic@vanguard-frontier-agentic`
+- **Codex / Copilot / Cursor / Gemini CLI / Kiro (file export):** `npx vfa-export-agents --platform <harness> --provider accounting --repo .`

package/powers/vanguard-finance/POWER.md

@@ -0,0 +1,40 @@
+---
+name: "vanguard-finance"
+displayName: "Vanguard Frontier — Finance"
+description: "Curated Finance agents for finance variance analysis advisor, finance treasury liquidity advisor, finance capital allocation advisor, finance transfer pricing pillar two advisor. Routes via finance-maestro-agent to specialist agents based on task scope. Static review only; no live mutations."
+keywords: ["finance", "static-review", "configuration-audit", "best-practices"]
+author: "Raishin"
+---
+# Vanguard Frontier — Finance
+
+Curated Finance agents for finance variance analysis advisor, finance treasury liquidity advisor, finance capital allocation advisor, finance transfer pricing pillar two advisor. Routes via finance-maestro-agent to specialist agents based on task scope. Static review only; no live mutations.
+
+## When to engage this Power
+
+Activate when the task references Finance services, resources, or operations. Do not activate on unrelated requests — narrow keyword matching is required to avoid false activations (Kiro Powers convention).
+
+## Routing pattern
+
+- **`finance-maestro-agent`** — classifies and routes the task to the right specialist
+
+Use the maestro as the entry point: classify the task, then dispatch to one specialist or a parallel team of specialists. Never have the maestro itself execute a live mutation.
+
+## Live-guard agents (gate_mode only)
+
+- *(none — this provider has no live-mutation guards in the catalog)*
+
+Live-guard agents enforce approval, target confirmation, evidence capture, and rollback plans before executing a mutation. They are never auto-dispatched — the maestro must place them in `live-guard-gate` or `runtime-evidence-gate` mode.
+
+## Invariants
+
+- Route all tasks through finance-maestro-agent for proper classification and dispatch.
+- Static review only -- agents analyze configuration and provide findings without mutating live systems.
+
+## Where the agents live
+
+Agent specs and adapters are part of the [Vanguard Frontier Agentic](https://github.com/Raishin/vanguard-frontier-agentic) marketplace. For this provider, see `agents/finance/` in that repository. All 8 agents in this provider ship a Kiro adapter (`harnesses/kiro-ide.agent.md`, `kiro-cli.agent.json`).
+
+## Companion install paths
+
+- **Claude Code:** `/plugin marketplace add Raishin/vanguard-frontier-agentic` then `/plugin install vanguard-frontier-agentic@vanguard-frontier-agentic`
+- **Codex / Copilot / Cursor / Gemini CLI / Kiro (file export):** `npx vfa-export-agents --platform <harness> --provider finance --repo .`

package/schemas/agent.schema.json

@@ -53,7 +53,9 @@
         "dotnet",
         "hr",
         "legal",
-        "salesforce"
+        "salesforce",
+        "accounting",
+        "finance"
       ]
     },
     "harnesses": {
@@ -111,18 +113,30 @@
       }
     },
     "execution_tier": {
-      "enum": ["static-review", "read-only-runtime", "mutating-runtime"],
+      "enum": [
+        "static-review",
+        "read-only-runtime",
+        "mutating-runtime"
+      ],
       "description": "Trust posture: static-review (no Bash), read-only-runtime (allowlisted Bash, no mutation), mutating-runtime (changes external state)."
     },
     "lifecycle": {
-      "enum": ["experimental", "beta", "stable", "deprecated"],
+      "enum": [
+        "experimental",
+        "beta",
+        "stable",
+        "deprecated"
+      ],
       "description": "Stability stage. Defaults to 'stable' when absent."
     },
     "harness_variants": {
       "type": "object",
       "description": "Per-harness adapter file paths. Keys are harness ids (claude-code, cursor, codex, copilot, gemini, kiro-cli, kiro-ide).",
-      "additionalProperties": { "type": "string", "minLength": 1 }
+      "additionalProperties": {
+        "type": "string",
+        "minLength": 1
+      }
     }
   },
   "additionalProperties": true
-}
+}

package/schemas/skill.frontmatter.schema.json

@@ -18,7 +18,7 @@
     },
     "description": {
       "type": "string",
-      "description": "Human-readable purpose statement. 50–1500 characters.",
+      "description": "Human-readable purpose statement. 50\u20131500 characters.",
       "minLength": 50,
       "maxLength": 1500
     },
@@ -85,13 +85,19 @@
             "cost-management",
             "operational",
             "generation",
-            "devsecops"
+            "devsecops",
+            "finance"
           ]
         },
         "lifecycle": {
           "type": "string",
           "description": "Stability stage. Optional; defaults to 'stable' when absent.",
-          "enum": ["experimental", "beta", "stable", "deprecated"]
+          "enum": [
+            "experimental",
+            "beta",
+            "stable",
+            "deprecated"
+          ]
         }
       },
       "additionalProperties": true
@@ -107,18 +113,29 @@
       "description": "Optional fields for live-execution skills (e.g. read-only-runtime gates). Declared at the metadata block level. See docs/live-agents/ for the full contract.",
       "properties": {
         "execution_tier": {
-          "enum": ["static-review", "read-only-runtime", "sandbox-mutating", "mutating-runtime"],
-          "description": "Trust posture: static-review (no execution), read-only-runtime (allowlisted Bash, no mutation), sandbox-mutating (dry-run or sandbox-only changes, never production), mutating-runtime (changes external state — gated by additional human-in-the-loop controls)."
+          "enum": [
+            "static-review",
+            "read-only-runtime",
+            "sandbox-mutating",
+            "mutating-runtime"
+          ],
+          "description": "Trust posture: static-review (no execution), read-only-runtime (allowlisted Bash, no mutation), sandbox-mutating (dry-run or sandbox-only changes, never production), mutating-runtime (changes external state \u2014 gated by additional human-in-the-loop controls)."
         },
         "mcp_servers": {
           "type": "array",
-          "items": { "type": "string", "minLength": 1 },
+          "items": {
+            "type": "string",
+            "minLength": 1
+          },
           "description": "Optional. List of MCP server identifiers this skill targets. Empty array means no MCP integration (CLI-only or static-review)."
         },
         "oauth_scopes": {
           "type": "array",
-          "items": { "type": "string", "minLength": 1 },
-          "description": "Optional. Explicit list of OAuth scopes required for live execution. Empty array means no OAuth scopes needed (static-review or local-only operations). For Salesforce: minimum scopes only — never request 'full' or 'web'."
+          "items": {
+            "type": "string",
+            "minLength": 1
+          },
+          "description": "Optional. Explicit list of OAuth scopes required for live execution. Empty array means no OAuth scopes needed (static-review or local-only operations). For Salesforce: minimum scopes only \u2014 never request 'full' or 'web'."
         },
         "run_as_permissions": {
           "type": "object",
@@ -126,12 +143,18 @@
           "properties": {
             "required": {
               "type": "array",
-              "items": { "type": "string", "minLength": 1 },
+              "items": {
+                "type": "string",
+                "minLength": 1
+              },
               "description": "Minimum permission set or profile permissions required on the Run As account."
             },
             "denied": {
               "type": "array",
-              "items": { "type": "string", "minLength": 1 },
+              "items": {
+                "type": "string",
+                "minLength": 1
+              },
               "description": "Permissions that MUST be explicitly denied on the Run As account. For Salesforce T1: ModifyAllData, ViewAllData, ViewEncryptedData, ModifyMetadata are typical denies."
             }
           },
@@ -139,19 +162,34 @@
         },
         "required_egress": {
           "type": "array",
-          "items": { "type": "string", "minLength": 1 },
+          "items": {
+            "type": "string",
+            "minLength": 1
+          },
           "description": "Named hostnames the skill may contact in runtime mode. Empty array means no egress."
         },
         "requires_credentials": {
           "type": "array",
-          "items": { "type": "string", "minLength": 1 },
+          "items": {
+            "type": "string",
+            "minLength": 1
+          },
           "description": "Environment variable names the skill may read. Values are never collected, never echoed."
         },
         "output_attestation": {
           "type": "object",
           "properties": {
-            "schema": { "type": "string", "minLength": 1 },
-            "signed_with": { "enum": ["cosign-blob", "in-toto", "none"] }
+            "schema": {
+              "type": "string",
+              "minLength": 1
+            },
+            "signed_with": {
+              "enum": [
+                "cosign-blob",
+                "in-toto",
+                "none"
+              ]
+            }
           },
           "additionalProperties": false
         },
@@ -163,4 +201,4 @@
     }
   },
   "additionalProperties": true
-}
+}

package/scripts/generate-plugin-manifest.mjs

@@ -1,6 +1,7 @@
 #!/usr/bin/env node
 /**
- * Generate .claude-plugin/plugin.json from catalog/agents.json.
+ * Generate .claude-plugin/plugin.json and .claude-plugin/marketplace.json
+ * from catalog/agents.json and package.json.
  *
  * The Claude Code plugin spec lets a manifest declare its agents via an
  * explicit array of file paths (see code.claude.com/docs/en/plugins-reference,
@@ -12,6 +13,9 @@
  * design and the npm package layout), this script enumerates every
  * claude-code adapter file and writes it into plugin.json's `agents` array.
  *
+ * marketplace.json version and agent count are also auto-computed so both
+ * files stay in sync with package.json as the single source of truth.
+ *
  * Output is sorted and deterministic so the manifest is reproducible across
  * runs and reviewable in PR diffs.
  *
@@ -28,6 +32,7 @@ const repoRoot = join(dirname(fileURLToPath(import.meta.url)), "..");
 const catalogPath = join(repoRoot, "catalog", "agents.json");
 const skillManifestPath = join(repoRoot, "catalog", "skill-manifest.json");
 const manifestPath = join(repoRoot, ".claude-plugin", "plugin.json");
+const marketplacePath = join(repoRoot, ".claude-plugin", "marketplace.json");
 const pkgPath = join(repoRoot, "package.json");
 
 const check = process.argv.includes("--check");
@@ -66,8 +71,8 @@ function manifestPathForAdapter(entry, adapter) {
   return `./${rel.split(sep).join("/")}`;
 }
 
-const agentEntries = catalog
-  .filter((entry) => entry.type === "agent")
+const allAgents = catalog.filter((entry) => entry.type === "agent");
+const agentEntries = allAgents
   .filter((entry) => Array.isArray(entry.harnesses) && entry.harnesses.includes("claude-code"))
   .map((entry) => {
     const adapter = entry.harness_variants?.["claude-code"]
@@ -95,6 +100,10 @@ const skillCount = existsSync(skillManifestPath)
   ? JSON.parse(readFileSync(skillManifestPath, "utf8")).length ?? 0
   : 0;
 
+// Derive a concise agent count and provider list for the marketplace description.
+const totalAgents = agentEntries.length;
+const providers = [...new Set(allAgents.map((a) => a.provider).filter(Boolean))].sort();
+
 const manifest = {
   name: "vanguard-frontier-agentic",
   version: pkg.version,
@@ -126,26 +135,79 @@ const manifest = {
   agents: agentEntries,
 };
 
-const next = JSON.stringify(manifest, null, 2) + "\n";
+// marketplace.json — version and agent count auto-computed from package.json
+// and catalog/agents.json so they never diverge from the installed artifact.
+const marketplace = {
+  name: "vanguard-frontier-agentic",
+  owner: {
+    name: "Raishin",
+    url: "https://github.com/Raishin",
+  },
+  metadata: {
+    description: pkg.description,
+    version: pkg.version,
+  },
+  plugins: [
+    {
+      name: "vanguard-frontier-agentic",
+      source: "./",
+      description: `All ${totalAgents} cloud, security, compliance, platform, accounting, and finance agents in one install. Includes maestros, advisory reviewers, and live-mutation guards across ${providers.length} providers.`,
+      category: "cloud",
+      tags: [
+        "agents",
+        "cloud",
+        "kubernetes",
+        "terraform",
+        "zero-trust",
+        "compliance",
+        "live-guards",
+      ],
+      strict: true,
+    },
+  ],
+};
+
+const nextManifest = JSON.stringify(manifest, null, 2) + "\n";
+const nextMarketplace = JSON.stringify(marketplace, null, 2) + "\n";
 
 if (check) {
+  let ok = true;
   if (!existsSync(manifestPath)) {
     console.error(`ERROR: ${manifestPath} is missing; run npm run plugin-manifest:write`);
-    process.exit(1);
+    ok = false;
+  } else {
+    const current = readFileSync(manifestPath, "utf8");
+    if (current !== nextManifest) {
+      console.error(
+        `ERROR: ${relative(repoRoot, manifestPath)} is stale (${agentEntries.length} agents in catalog, manifest is out of sync); run npm run plugin-manifest:write`,
+      );
+      ok = false;
+    }
   }
-  const current = readFileSync(manifestPath, "utf8");
-  if (current !== next) {
-    console.error(
-      `ERROR: ${relative(repoRoot, manifestPath)} is stale (${agentEntries.length} agents in catalog, manifest is out of sync); run npm run plugin-manifest:write`,
-    );
-    process.exit(1);
+  if (!existsSync(marketplacePath)) {
+    console.error(`ERROR: ${marketplacePath} is missing; run npm run plugin-manifest:write`);
+    ok = false;
+  } else {
+    const currentMarketplace = readFileSync(marketplacePath, "utf8");
+    if (currentMarketplace !== nextMarketplace) {
+      console.error(
+        `ERROR: ${relative(repoRoot, marketplacePath)} is stale (version or agent count changed); run npm run plugin-manifest:write`,
+      );
+      ok = false;
+    }
   }
+  if (!ok) process.exit(1);
   console.log(
     `OK: plugin manifest is in sync (${agentEntries.length} agents, ${skillCount} skills tracked in catalog/skill-manifest.json)`,
   );
 } else {
-  writeFileSync(manifestPath, next);
+  writeFileSync(manifestPath, nextManifest);
+  writeFileSync(marketplacePath, nextMarketplace);
   console.log(
     `OK: wrote ${relative(repoRoot, manifestPath)} (${agentEntries.length} agents)`,
   );
+  console.log(
+    `OK: wrote ${relative(repoRoot, marketplacePath)} (version=${pkg.version}, agents=${totalAgents}, providers=${providers.length})`,
+  );
 }
+

package/skills/accounting/README.md

@@ -0,0 +1,8 @@
+# Accounting Skills
+
+Reference skills for corporate accounting advisory workflows grounded in GAAP (ASC) and IFRS standards.
+
+| Skill | Purpose |
+|---|---|
+| [accounting-maestro](./accounting-maestro/) | Routing logic and safety protocol for accounting domain |
+| [revenue-recognition-advisor](./revenue-recognition-advisor/) | ASC 606 / IFRS 15 five-step model application framework |

package/skills/accounting/accounting-maestro/README.md

@@ -0,0 +1,14 @@
+# Accounting Maestro Skill
+
+Routing logic and safety protocol for the accounting domain. Used by the `accounting-maestro-agent` to classify and dispatch accounting tasks to the correct specialist.
+
+## What it does
+
+- Maps accounting task types to catalog agent IDs
+- Enforces routing rules: single vs. parallel dispatch, hard ceiling, live-guard gate
+- Provides the safety checklist for dispatch validation
+- Establishes the response shape for route/reason/mode headers
+
+## Domain coverage
+
+Revenue recognition → close cycle → audit evidence → consolidation (as catalog expands)

package/skills/accounting/accounting-maestro/SKILL.md

@@ -0,0 +1,87 @@
+---
+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

package/skills/accounting/accounting-maestro/metadata.json

@@ -0,0 +1,12 @@
+{
+  "id": "accounting-maestro",
+  "name": "Accounting Maestro Routing Skill",
+  "type": "skill",
+  "category": "finance",
+  "version": "0.1.0",
+  "author": "github: Raishin",
+  "lifecycle": "experimental",
+  "path": "skills/accounting/accounting-maestro",
+  "description": "Routing logic, domain map, and safety protocol for the accounting domain maestro agent.",
+  "companion_agents": ["accounting-maestro-agent"]
+}

package/skills/accounting/business-combinations-advisor/README.md

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+# Business Combinations Advisor Skill
+
+Multi-jurisdiction reference framework for business combinations accounting under ASC 805 and IFRS 3.
+
+## Coverage
+
+- Acquisition method: acquirer identification (ASC 805-10-55 / IFRS 3.B14–B18); reverse acquisition indicators; acquisition date determination
+- Consideration transferred: cash, equity (market price at acquisition date), contingent consideration (fair value at acquisition date; subsequent P&L re-measurement); step acquisitions (remeasure previously held interest)
+- Identifiable intangibles: separability / contractual-legal criteria; customer lists, technology, trade names, non-competes; IPR&D (capitalise under ASC 805; conditional capitalisation under IFRS 3 / IAS 38)
+- Goodwill: full goodwill (US GAAP required) vs. partial goodwill (IFRS 3 choice); bargain purchase gain; subsequent accounting (no amortisation under US GAAP/IFRS/CAS/Ind AS; amortisation under HGB/JGAAP)
+- NCI measurement: fair value vs. proportionate share of net identifiable assets; impact on goodwill
+- Deferred tax in PPA: temporary differences on fair value step-ups; no initial recognition exception; gross-up calculation for intangibles
+- Post-combination: acquisition costs expensed; restructuring costs; pre-existing relationships; indemnification assets
+- Measurement period: provisional PPA; ≤12 months; retrospective restatement of comparatives
+- Common control transactions: ASC 805-50 predecessor basis; IFRS policy choice; JGAAP/CAS carrying amount basis
+- Joint ventures: equity method (ASC 323 / IFRS 11); proportionate consolidation for joint operations (IFRS 11)
+- Multi-jurisdiction: US GAAP (ASC 805/350); IFRS (IFRS 3/IAS 27/28/36); German HGB; JGAAP (ASBJ No.21); China CAS 20; Ind AS 103
+
+## Companion Agent
+
+`accounting-business-combinations-advisor-agent`
+
+## Standards Cited
+
+ASC 805, ASC 350, ASC 720, ASC 740, ASC 323, IFRS 3, IAS 12, IAS 27, IAS 28, IAS 36, IAS 38, IFRS 11, German HGB §§ 301–309, JGAAP ASBJ No.21, China CAS 20, Ind AS 103