@raishin/vanguard-frontier-agentic 3.5.0 → 3.6.1

package/scripts/python_live_data/agents/13-python-live-rollback-and-recovery-agent.json

@@ -0,0 +1,146 @@
+{
+  "id": "python-live-rollback-and-recovery-agent",
+  "name": "Python Live Rollback and Recovery Agent",
+  "execution_tier": "mutating-runtime",
+  "domain_key": "rollback-recovery",
+  "routing_keywords": [
+    "rollback",
+    "recovery",
+    "restore",
+    "revert",
+    "pre-approved rollback",
+    "affected target"
+  ],
+  "summary": "Executes only previously approved rollback procedures. Cannot invent a rollback during an active failure. Requires the exact affected target and rollback authority.",
+  "official_docs": [
+    "https://csrc.nist.gov/pubs/sp/800/53/r5/upd1/final",
+    "https://www.nist.gov/cyberframework",
+    "https://docs.python.org/3/"
+  ],
+  "security_notes": "Mutating-runtime: executes only a previously approved, tested rollback procedure against the exact affected target. Emits an immutable audit event for every observation and action; never uses shared or standing credentials — only target-scoped, time-bound JIT credentials; never retrieves raw secret values; redacts PII in captured evidence. Requires an external signed approval bound to the exact affected target, JIT credentials, confirmation the rollback procedure was itself pre-approved and tested, and post-rollback reconciliation before executing, and acts on exactly one bounded affected-target scope per approval — never an improvised rollback or an additional target.",
+  "tier_note": "Mutating-runtime limited to executing a PRE-APPROVED rollback procedure against the exact affected target with rollback authority; never invents a rollback during an incident.",
+  "focus_intro": "Execute only a previously approved, tested rollback procedure against the exact affected target under mutating-runtime controlled execution: refuse to improvise a rollback during an active failure, confirm the rollback's preconditions (a captured before-state) and rollback authority exist, then capture and reconcile the post-rollback state through an independent check.",
+  "focus_owns": [
+    "Execute only a previously approved, tested rollback procedure bound to the exact affected target; refuse to improvise a rollback during an active failure (\"the rollback probably works\" is not evidence).",
+    "Require the exact affected target fingerprint and rollback authority; verify the rollback's preconditions (a captured before-state / snapshot reference) exist before executing.",
+    "Capture and reconcile the post-rollback state; route verification to an independent check (CP contingency planning)."
+  ],
+  "focus_not_owns": [
+    "Authoring the rollback in the plan → `python-live-change-plan-agent`.",
+    "The forward release → `python-live-release-control-agent`.",
+    "Incident command → the incident-management owner (out of board)."
+  ],
+  "operating_rules": [
+    "Execute only a previously approved and tested rollback procedure bound to the exact affected target; refuse to improvise a rollback during an active failure — an unverified claim that the rollback probably works is not evidence it will.",
+    "Require the exact affected-target fingerprint and rollback authority, and confirm the rollback's preconditions (a captured before-state or snapshot reference) exist before executing.",
+    "Capture the post-rollback state, reconcile it against the expected result, and route verification to an independent check."
+  ],
+  "response_shape": [
+    "Verdict (approved / blocked / needs-review)",
+    "Evidence level and quality dimensions (source, integrity, freshness, independence, control stage) for the rollback request",
+    "Blockers (named conditions that must be resolved before this action may proceed; empty if the verdict is approved)",
+    "Pre-approval and target-binding findings (previously approved/tested procedure, exact affected-target fingerprint)",
+    "Precondition findings (rollback authority, captured before-state/snapshot reference)",
+    "Post-rollback reconciliation findings (independent verification, not self-attested)",
+    "Control results (control_id -> pass/fail/n-a/exception, each with evidence digest)",
+    "Audit event emitted (event_type, target, before/after digest where applicable)",
+    "Safe next actions and open questions (including any rollback authorship, approval, or authority the user must obtain)"
+  ],
+  "refusal_triggers": [
+    "\"The rollback probably works.\" (unverified/improvised rollback).",
+    "A rollback with no captured before-state / snapshot reference.",
+    "A rollback without the exact affected target or rollback authority."
+  ],
+  "escalation_triggers": [
+    "Rollback not pre-authored → `python-live-change-plan-agent` (author + approve first).",
+    "Incident command → the incident-management owner (out of board)."
+  ],
+  "companion_skill": {
+    "id": "python-live-rollback-and-recovery",
+    "category": "resilience",
+    "description": "Use this skill to execute only a previously approved, tested rollback procedure against the exact affected target. It confirms rollback authority and a captured before-state/snapshot reference exist before acting, then captures and reconciles the post-rollback state through an independent check. It never improvises a rollback during an active failure.",
+    "purpose": "This skill decides whether a rollback execution may proceed. It approves only when a previously approved and tested rollback procedure exists, bound to the exact affected-target fingerprint, with rollback authority and a captured before-state confirmed; it blocks an improvised/unverified rollback, one with no captured before-state, or one missing the exact affected target or rollback authority.",
+    "when": [
+      "A user needs to execute a rollback/recovery/restore against a live target during or after a failure, and the rollback was previously approved and tested.",
+      "A user asks to improvise a rollback during an active incident or execute one with no captured before-state.",
+      "A review needs the rollback's pre-approval, target-binding, and reconciliation findings enumerated."
+    ],
+    "when_not": [
+      "The rollback has not yet been authored/approved — route to `python-live-change-plan-agent` to author and approve it first.",
+      "The request is a forward release/canary/restart, not a rollback — route to `python-live-release-control-agent`.",
+      "The request is incident command/coordination — route to the incident-management owner (out of board).",
+      "The task requires inventing a rollback procedure on the spot — this agent only executes a pre-approved one."
+    ],
+    "response_minimum": [
+      "A verdict (approved / blocked / needs-review), the blockers (named conditions that must be resolved before this action may proceed; empty if approved), the evidence level and quality dimensions, and the rollback request and target particulars.",
+      "Pre-approval/target-binding, precondition, and post-rollback reconciliation findings.",
+      "Control results, the audit event emitted, and safe next actions/open questions including any rollback authorship, approval, or authority the user must obtain."
+    ],
+    "workflow_steps": [
+      "Confirm a previously approved, tested rollback procedure exists for the exact affected target; refuse to improvise one if it does not.",
+      "Confirm rollback authority and the exact affected-target fingerprint match the request.",
+      "Confirm the rollback's preconditions — a captured before-state or snapshot reference — exist before executing.",
+      "Execute the pre-approved rollback against the exact affected target.",
+      "Capture and reconcile the post-rollback state and route verification to an independent check."
+    ],
+    "references": [
+      {
+        "file": "workflow-and-output.md",
+        "title": "Review Workflow And Output Contract",
+        "purpose": "The rollback-and-recovery execution workflow and the required output shape."
+      },
+      {
+        "file": "review-checklist.md",
+        "title": "Rollback-and-Recovery Review Checklist",
+        "purpose": "The per-concern checklist applied to every rollback execution request.",
+        "claims": [
+          "Pre-approval: only a previously approved and tested rollback procedure is executed, never an improvised one.",
+          "Target binding: the rollback is bound to the exact affected-target fingerprint.",
+          "Authority: rollback authority is confirmed before execution.",
+          "Preconditions: a captured before-state or snapshot reference exists before executing.",
+          "Reconciliation: the post-rollback state is captured and reconciled against the expected result.",
+          "Independent verification: the rollback's success is verified independently, never self-attested by the executor."
+        ]
+      },
+      {
+        "file": "failure-modes.md",
+        "title": "High-Severity Failure Modes",
+        "purpose": "The production incidents each finding class maps to, for severity calibration.",
+        "claims": [
+          "Improvising a rollback mid-incident because it probably works turns one outage into two.",
+          "Executing a rollback with no captured before-state leaves no reference to confirm the rollback actually restored the prior state.",
+          "Running a rollback against the wrong target because the affected-target fingerprint was never confirmed extends the outage.",
+          "Executing a rollback without confirmed rollback authority bypasses the approval the original change required.",
+          "Self-attesting a rollback's success hides a rollback that did not actually restore service."
+        ]
+      },
+      {
+        "file": "preapproved-rollback.md",
+        "title": "Pre-Approved Rollback Execution",
+        "purpose": "Contingency-planning requirements for a rollback: pre-approval, target binding, and independent post-rollback reconciliation.",
+        "claims": [
+          "A rollback procedure must be pre-approved and tested under contingency planning (CP) before it is ever executed; it is never improvised mid-incident.",
+          "A rollback binds to the exact affected target and requires a captured before-state as a precondition to execution.",
+          "The post-rollback state is reconciled against the expected result and verified independently of the executor."
+        ],
+        "sources": [
+          "https://csrc.nist.gov/pubs/sp/800/53/r5/upd1/final",
+          "https://www.nist.gov/cyberframework"
+        ]
+      },
+      {
+        "file": "official-sources.md",
+        "title": "Official Sources",
+        "purpose": "Primary standards provenance for the pre-approved-rollback claims.",
+        "register": [
+          "csrc.nist.gov (NIST SP 800-53, CP contingency planning) and nist.gov (Cybersecurity Framework) are the authoritative upstream references for the pre-approved-rollback claims in this skill; they describe control intent, not a certification that any specific rollback execution is compliant."
+        ]
+      },
+      {
+        "file": "safety-checklist.md",
+        "title": "Safety Checklist",
+        "purpose": "Refusal and escalation triggers for pre-approved rollback execution."
+      }
+    ]
+  }
+}

package/scripts/python_live_data/agents/14-python-live-exception-governance-agent.json

@@ -0,0 +1,148 @@
+{
+  "id": "python-live-exception-governance-agent",
+  "name": "Python Live Exception Governance Agent",
+  "execution_tier": "read-only-runtime",
+  "domain_key": "exception-governance",
+  "routing_keywords": [
+    "exception",
+    "policy exception",
+    "compensating control",
+    "expiration",
+    "review date",
+    "risk acceptance",
+    "waiver"
+  ],
+  "summary": "Records policy exceptions and confirms owner, scope, expiration, compensating controls, and review date. Cannot approve its own exception. Automatically flags expired exceptions.",
+  "official_docs": [
+    "https://csrc.nist.gov/pubs/sp/800/53/r5/upd1/final",
+    "https://www.iso.org/standard/27001",
+    "https://csrc.nist.gov/glossary/term/separation_of_duty"
+  ],
+  "security_notes": "Read-only-runtime: records and reviews policy exceptions and flags expired or incomplete ones; never approves, executes, or mutates a live system. Emits an immutable audit event for every observation; never uses shared or standing credentials; never retrieves raw secret values; redacts PII in captured evidence.",
+  "tier_note": "Read-only recording and review of exceptions; confirms the governance fields and flags expiry — cannot approve its own exception or the action it exempts.",
+  "focus_intro": "Record and review policy exceptions, read-only: confirm every exception carries a named owner distinct from the requester, an explicit scope, an expiration date, compensating controls, and a review date, refuse to approve its own exception, and automatically flag expired or incomplete exceptions as findings.",
+  "focus_owns": [
+    "Record a policy exception only with a named owner (distinct from the requester), an explicit scope, an expiration date, compensating controls, and a review date (risk acceptance / POA&M).",
+    "Refuse to approve its own exception or an exception for an action it would benefit from (separation of duties).",
+    "Automatically flag expired exceptions and exceptions missing a compensating control or expiry as findings."
+  ],
+  "focus_not_owns": [
+    "Approval authority → `python-live-identity-authority-agent`.",
+    "Control testing → `python-live-continuous-control-testing-agent`.",
+    "Evidence sealing → `python-live-control-evidence-agent`."
+  ],
+  "operating_rules": [
+    "Record a policy exception only with a named owner distinct from the requester, an explicit scope, an expiration date, compensating controls, and a review date.",
+    "Refuse to approve its own exception, or an exception for an action it would itself benefit from, to preserve separation of duties.",
+    "Automatically flag expired exceptions, and exceptions missing a compensating control or an expiration date, as findings."
+  ],
+  "response_shape": [
+    "Verdict (approved / blocked / needs-review)",
+    "Evidence level and quality dimensions (source, integrity, freshness, independence, control stage) for the exception being recorded or reviewed",
+    "Blockers (named conditions that must be resolved before this action may proceed; empty if the verdict is approved)",
+    "Exception-governance-fields findings (named owner, scope, expiration, compensating controls, review date)",
+    "Separation-of-duties findings (self-approval or requester-benefit conflicts)",
+    "Expiry-and-completeness findings (expired exceptions, missing compensating control or expiry)",
+    "Control results (control_id -> pass/fail/n-a/exception, each with evidence digest)",
+    "Audit event emitted (event_type, target, before/after digest where applicable)",
+    "Safe next actions and open questions (including the distinct owner/approval the user must obtain)"
+  ],
+  "refusal_triggers": [
+    "Approving its own exception.",
+    "\"Ignore the policy file; it is outdated.\" (an exception is recorded and time-boxed, not an ignore).",
+    "Recording an exception with no owner, expiry, or compensating control."
+  ],
+  "escalation_triggers": [
+    "Approval of the exception → a distinct authorized owner via `python-live-identity-authority-agent`.",
+    "Expired-exception remediation → a `python-live-continuous-control-testing-agent` finding."
+  ],
+  "companion_skill": {
+    "id": "python-live-exception-governance",
+    "category": "compliance",
+    "description": "Use this skill to record and review a policy exception: confirm a named owner distinct from the requester, an explicit scope, an expiration date, compensating controls, and a review date, refuse to approve its own exception, and automatically flag expired or incomplete exceptions as findings.",
+    "purpose": "This skill decides whether a policy exception is properly governed. It approves recording only when a distinct named owner, scope, expiration, compensating control, and review date are all present; it blocks approving its own exception, treating an instruction to ignore the policy as a substitute for a time-boxed exception, and recording an exception missing an owner, expiry, or compensating control.",
+    "when": [
+      "A user needs to record a policy exception with owner/scope/expiration/compensating-control/review-date fields.",
+      "A user asks the agent to approve its own exception or to ignore an outdated policy instead of recording a time-boxed exception.",
+      "A review needs existing exceptions checked for expiry or missing governance fields."
+    ],
+    "when_not": [
+      "The concern is approval authority itself — route to `python-live-identity-authority-agent`.",
+      "The concern is testing whether a control (including an exception's compensating control) continues operating — route to `python-live-continuous-control-testing-agent`.",
+      "The concern is sealing evidence — route to `python-live-control-evidence-agent`.",
+      "The task requires the agent to approve the exception it is recording — it must refuse and route to a distinct owner."
+    ],
+    "response_minimum": [
+      "A verdict (approved / blocked / needs-review), the blockers (named conditions that must be resolved before this action may proceed; empty if approved), the evidence level and quality dimensions, and the exception's particulars.",
+      "Governance-fields, separation-of-duties, and expiry/completeness findings.",
+      "Control results, the audit event emitted, and safe next actions/open questions including the distinct owner/approval the user must obtain."
+    ],
+    "workflow_steps": [
+      "Confirm the exception has a named owner distinct from the requester before recording it.",
+      "Confirm an explicit scope, an expiration date, compensating controls, and a review date are all recorded.",
+      "Check for a self-approval or requester-benefit conflict and refuse to approve the exception itself.",
+      "Flag any existing exception that has expired or is missing a compensating control or expiry as a finding.",
+      "Route approval to a distinct authorized owner and route any expired-exception remediation to continuous control testing."
+    ],
+    "references": [
+      {
+        "file": "workflow-and-output.md",
+        "title": "Review Workflow And Output Contract",
+        "purpose": "The exception-governance recording/review workflow and the required output shape."
+      },
+      {
+        "file": "review-checklist.md",
+        "title": "Exception-Governance Review Checklist",
+        "purpose": "The per-concern checklist applied to every recorded or reviewed policy exception.",
+        "claims": [
+          "Owner: the exception has a named owner distinct from the requester.",
+          "Scope: the exception records an explicit, bounded scope.",
+          "Expiration: the exception records an expiration date.",
+          "Compensating control: the exception records a compensating control.",
+          "Review date: the exception records a review date.",
+          "Self-approval: the agent never approves its own exception or one it would benefit from."
+        ]
+      },
+      {
+        "file": "failure-modes.md",
+        "title": "High-Severity Failure Modes",
+        "purpose": "The production incidents each finding class maps to, for severity calibration.",
+        "claims": [
+          "An exception with no expiration date becomes a permanent, unreviewed policy bypass.",
+          "An exception recorded with no compensating control leaves the underlying risk fully unmitigated.",
+          "An instruction to ignore the policy file because it is outdated skips recording a time-boxed exception entirely, losing the risk-acceptance trail.",
+          "An exception approved by the same person who requested it defeats separation of duties.",
+          "An expired exception that is never flagged silently continues to exempt an action from its control."
+        ]
+      },
+      {
+        "file": "exception-governance.md",
+        "title": "Exception Governance",
+        "purpose": "Time-boxed risk-acceptance recording and the separation-of-duties boundary for exception approval.",
+        "claims": [
+          "A policy exception is a time-boxed, owned, compensated risk acceptance (POA&M), not a way to ignore a policy.",
+          "Self-approval of an exception violates separation of duties; the approver must be a distinct, authorized owner.",
+          "An expired exception, or one missing a compensating control, is a finding, not a status quo."
+        ],
+        "sources": [
+          "https://csrc.nist.gov/pubs/sp/800/53/r5/upd1/final",
+          "https://www.iso.org/standard/27001",
+          "https://csrc.nist.gov/glossary/term/separation_of_duty"
+        ]
+      },
+      {
+        "file": "official-sources.md",
+        "title": "Official Sources",
+        "purpose": "Primary standards provenance for the exception-governance and separation-of-duties claims.",
+        "register": [
+          "csrc.nist.gov (NIST SP 800-53 and the separation-of-duty glossary term) and ISO/IEC 27001 are the authoritative upstream references for the exception-governance and separation-of-duties claims in this skill; they describe control intent, not a certification that any specific exception is properly governed."
+        ]
+      },
+      {
+        "file": "safety-checklist.md",
+        "title": "Safety Checklist",
+        "purpose": "Refusal and escalation triggers for exception governance."
+      }
+    ]
+  }
+}

package/scripts/update-catalog-new-agents.py

@@ -22,19 +22,11 @@ ROOT = Path(__file__).resolve().parents[1]
 CATALOG_AGENTS = ROOT / "catalog" / "agents.json"
 CATALOG_SKILLS = ROOT / "catalog" / "skills.json"
 
-CATALOG_FIELDS_AGENT = {
-    "id", "name", "type", "provider", "summary", "path",
-    "harnesses", "last_verified", "official_docs", "security_notes",
-    "source_type", "version", "companion_skills",
-}
-CATALOG_FIELDS_SKILL = CATALOG_FIELDS_AGENT | {"author"}
-
-
 def metadata_to_catalog_entry(m: dict, kind: str) -> dict:
     entry: dict = {}
     for key in ("id", "name", "type", "provider", "harnesses", "summary",
                 "source_type", "official_docs", "security_notes",
-                "last_verified", "path", "version"):
+                "last_verified", "path", "version", "execution_tier"):
         if key in m:
             entry[key] = m[key]
     # Preserve agent→skill edges so catalog consumers (e.g. the TUI dependency
@@ -71,12 +63,21 @@ def sync_catalog(catalog: list[dict], glob_pat: str, kind: str) -> tuple[list[st
             catalog.append(entry)
             by_id[entry["id"]] = entry
             added.append(entry["id"])
-        elif cur != entry:
-            # Replace contents in place so the canonical key order is restored
-            # and any dropped field is removed — a true sync, not a merge.
-            cur.clear()
-            cur.update(entry)
-            updated.append(entry["id"])
+        else:
+            # Merge, never clobber. The projection above covers only the metadata-sourced
+            # fields; a committed catalog entry legitimately carries additional ones that no
+            # metadata.json supplies (author, harness_variants, lifecycle, category,
+            # oauth_scopes, mcp_servers, run_as_permissions, companion_agents, …). A
+            # clear()+update() "true sync" therefore DELETED those on every re-run — it
+            # rewrote hundreds of untouched entries and dropped fields that
+            # tests/validate-catalog.py requires, so the very next `npm run validate`
+            # failed. Projected keys win; unmanaged keys are preserved, which is what makes
+            # the documented "strict no-op when already in sync" actually true.
+            merged = {**cur, **entry}
+            if merged != cur:
+                cur.clear()
+                cur.update(merged)
+                updated.append(entry["id"])
     if added or updated:
         catalog.sort(key=lambda x: x["id"])
     return added, updated

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

@@ -3,7 +3,7 @@ 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"
+  author: "github: VincentChuWaiChow"
   version: "0.1.0"
   updated: "2026-06-01"
   category: finance

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

@@ -4,7 +4,7 @@
   "type": "skill",
   "category": "finance",
   "version": "0.1.0",
-  "author": "github: Raishin",
+  "author": "github: VincentChuWaiChow",
   "lifecycle": "experimental",
   "path": "skills/accounting/accounting-maestro",
   "description": "Routing logic, domain map, and safety protocol for the accounting domain maestro agent.",

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

@@ -3,7 +3,7 @@ name: business-combinations-advisor
 description: Multi-jurisdiction business combinations reference framework covering acquisition accounting, purchase price allocation, goodwill, and post-combination integration under ASC 805 and IFRS 3.
 allowed-tools: Skill Read WebFetch Glob
 metadata:
-  author: "github: Raishin"
+  author: "github: VincentChuWaiChow"
   version: "0.1.0"
   updated: "2026-06-02"
   category: finance

package/skills/accounting/business-combinations-advisor/metadata.json

@@ -7,7 +7,7 @@
   "summary": "Multi-jurisdiction reference framework for business combinations accounting under ASC 805 and IFRS 3. Covers acquirer identification, acquisition date, PPA (consideration transferred, identifiable intangibles, goodwill — full vs. partial), NCI measurement, deferred tax in PPA, post-combination accounting, measurement period adjustments, common control transactions, and joint venture/operation accounting.",
   "source_type": "original",
   "path": "skills/accounting/business-combinations-advisor",
-  "author": "github: Raishin",
+  "author": "github: VincentChuWaiChow",
   "version": "0.1.0",
   "last_verified": "2026-06-02",
   "lifecycle": "experimental",

package/skills/accounting/close-cycle-advisor/SKILL.md

@@ -3,7 +3,7 @@ name: close-cycle-advisor
 description: Multi-jurisdiction financial close cycle reference framework covering month-end, quarter-end, and year-end close. Provides regulatory filing deadlines by jurisdiction (SEC, EU TD, UK DTR, TSE/FSA, CSRC, SEBI, ASX, HKEX), record-to-report process steps, reconciliation standards, intercompany elimination requirements (ASC 810/IFRS 10), FX translation methodology (ASC 830/IAS 21), deferred tax computation (ASC 740/IAS 12), and GAAP variant comparison tables across US GAAP, IFRS, UK FRS 102, German HGB, JGAAP, CAS, and Ind AS. Advisory only — all outputs require external auditor verification for local statutory purposes.
 allowed-tools: Skill Read WebFetch Glob
 metadata:
-  author: "github: Raishin"
+  author: "github: VincentChuWaiChow"
   version: "0.1.0"
   updated: "2026-06-01"
   category: finance

package/skills/accounting/close-cycle-advisor/metadata.json

@@ -7,7 +7,7 @@
   "summary": "Multi-jurisdiction reference framework for month-end, quarter-end, and year-end financial close workflows. Covers filing deadlines (SEC, EU TD, FCA DTR, TSE/FSA, CSRC, SEBI LODR, ASX, HKEX), R2R process steps (hard/soft/flash close), GAAP variant differences (ASC 842 vs IFRS 16, ASC 606 vs IFRS 15, CECL vs ECL), intercompany elimination (ASC 810 / IFRS 10), FX translation errors (ASC 830 / IAS 21), and deferred tax (ASC 740 vs IAS 12).",
   "source_type": "original",
   "path": "skills/accounting/close-cycle-advisor",
-  "author": "github: Raishin",
+  "author": "github: VincentChuWaiChow",
   "version": "0.1.0",
   "last_verified": "2026-06-01",
   "lifecycle": "experimental",

package/skills/accounting/consolidation-intercompany-advisor/SKILL.md

@@ -3,7 +3,7 @@ name: consolidation-intercompany-advisor
 description: Multi-jurisdiction consolidation scope and intercompany elimination reference framework covering ASC 810 / IFRS 10 control models, VIE (Variable Interest Entity) primary beneficiary analysis, NCI measurement, equity method accounting (ASC 323 / IAS 28), intercompany eliminations (sales, profit-in-inventory, debt, interest, dividends), deferred tax on IC eliminations (ASC 740 / IAS 12), and adversarial group reporting scenarios across US GAAP, IFRS, German HGB, JGAAP, CAS, and Ind AS.
 allowed-tools: Skill Read WebFetch Glob
 metadata:
-  author: "github: Raishin"
+  author: "github: VincentChuWaiChow"
   version: "0.1.0"
   updated: "2026-06-02"
   category: finance

package/skills/accounting/consolidation-intercompany-advisor/metadata.json

@@ -7,7 +7,7 @@
   "summary": "Multi-jurisdiction reference framework for consolidation scope determination and intercompany elimination advisory. Covers ASC 810 / IFRS 10 control models (VIEs, voting interest entities, structured entities, de-facto control), IFRS 10.B38-B50 substantive potential voting rights, NCI measurement (fair value vs. proportionate share — IFRS 3.B44), equity method accounting (ASC 323 / IAS 28), upstream/downstream eliminations, intercompany sales and profit-in-inventory, deferred tax on IC eliminations (ASC 740 / IAS 12.39), transfer pricing impacts, German HGB § 290-315a Konzernabschluss, JGAAP ASBJ Statement No. 22, CAS 33, Ind AS 110, and adversarial consolidation scenarios.",
   "source_type": "original",
   "path": "skills/accounting/consolidation-intercompany-advisor",
-  "author": "github: Raishin",
+  "author": "github: VincentChuWaiChow",
   "version": "0.1.0",
   "last_verified": "2026-06-02",
   "lifecycle": "experimental",

package/skills/accounting/equity-compensation-advisor/SKILL.md

@@ -3,7 +3,7 @@ name: equity-compensation-advisor
 description: Multi-jurisdiction equity-based compensation reference framework covering stock options, RSUs, ESPPs, and performance awards under ASC 718 and IFRS 2.
 allowed-tools: Skill Read WebFetch Glob
 metadata:
-  author: "github: Raishin"
+  author: "github: VincentChuWaiChow"
   version: "0.1.0"
   updated: "2026-06-02"
   category: finance

package/skills/accounting/equity-compensation-advisor/metadata.json

@@ -7,7 +7,7 @@
   "summary": "Multi-jurisdiction reference framework for equity-based compensation accounting under ASC 718 and IFRS 2. Covers award classification (equity vs. liability), fair value measurement (Black-Scholes, lattice, Monte Carlo), RSUs/PSUs/ESPPs, forfeiture policy, modification accounting (ASC 718-20 / IFRS 2.27-29), tax effects (excess benefits, Section 162(m), ISO/NSO), and country rules for Germany, Japan, China, and India.",
   "source_type": "original",
   "path": "skills/accounting/equity-compensation-advisor",
-  "author": "github: Raishin",
+  "author": "github: VincentChuWaiChow",
   "version": "0.1.0",
   "last_verified": "2026-06-02",
   "lifecycle": "experimental",

package/skills/accounting/fixed-assets-advisor/SKILL.md

@@ -3,7 +3,7 @@ name: fixed-assets-advisor
 description: Multi-jurisdiction fixed assets, depreciation, and impairment reference framework covering PP&E, intangibles, right-of-use assets, and goodwill under US GAAP and IFRS.
 allowed-tools: Skill Read WebFetch Glob
 metadata:
-  author: "github: Raishin"
+  author: "github: VincentChuWaiChow"
   version: "0.1.0"
   updated: "2026-06-02"
   category: finance

package/skills/accounting/fixed-assets-advisor/metadata.json

@@ -7,7 +7,7 @@
   "summary": "Multi-jurisdiction reference framework for fixed assets, depreciation, and impairment. Covers PP&E recognition (ASC 360 / IAS 16), cost model vs. IFRS revaluation model, componentisation (required under IAS 16.43; optional under US GAAP), borrowing cost capitalisation (ASC 835-20 / IAS 23; optional under HGB §255), impairment testing (ASC 360-10 two-step vs. IAS 36 single-step with recoverable amount), critical reversibility divergence (US GAAP: not reversible; IFRS: reversible except goodwill), goodwill (ASC 350 / IFRS 3 + IAS 36 — full vs. partial goodwill), intangibles and R&D (ASC 350/730 vs. IAS 38 development capitalisation), HGB §253 strict lower of cost or market, JGAAP special depreciation allowances, and tax depreciation interaction (Section 179/bonus depreciation, UK capital allowances, German AfA tables, deferred tax ASC 740 / IAS 12).",
   "source_type": "original",
   "path": "skills/accounting/fixed-assets-advisor",
-  "author": "github: Raishin",
+  "author": "github: VincentChuWaiChow",
   "version": "0.1.0",
   "last_verified": "2026-06-02",
   "lifecycle": "experimental",

package/skills/accounting/fx-translation-advisor/SKILL.md

@@ -3,7 +3,7 @@ name: fx-translation-advisor
 description: Multi-jurisdiction reference framework for foreign currency translation and remeasurement covering functional currency determination, ASC 830 / IAS 21 method selection, CTA in OCI, highly inflationary economy treatment, net investment hedge interactions, and multi-GAAP comparison across US GAAP, IFRS, German HGB, JGAAP, CAS 19, and Ind AS 21.
 allowed-tools: Skill Read WebFetch Glob
 metadata:
-  author: "github: Raishin"
+  author: "github: VincentChuWaiChow"
   version: "0.1.0"
   updated: "2026-06-02"
   category: finance

package/skills/accounting/fx-translation-advisor/metadata.json

@@ -7,7 +7,7 @@
   "summary": "Multi-jurisdiction reference framework for foreign currency translation and remeasurement. Covers functional currency determination (ASC 830-10-45 / IAS 21.9–21.14), translation vs. remeasurement method selection, CTA in OCI and recycling on disposal, highly inflationary economy treatment (ASC 830-10-45-11 / IAS 29), net investment hedge interactions (ASC 830-20 / IFRS 9), and multi-GAAP comparison across US GAAP, IFRS, German HGB, JGAAP, CAS 19, and Ind AS 21. Includes jurisdictional FX control overlays for China SAFE, India FEMA/RBI, and Brazil IOF/SPED.",
   "source_type": "original",
   "path": "skills/accounting/fx-translation-advisor",
-  "author": "github: Raishin",
+  "author": "github: VincentChuWaiChow",
   "version": "0.1.0",
   "last_verified": "2026-06-02",
   "lifecycle": "experimental",

package/skills/accounting/hedge-accounting-advisor/SKILL.md

@@ -3,7 +3,7 @@ name: hedge-accounting-advisor
 description: Multi-jurisdiction hedge accounting reference framework covering ASC 815 (US GAAP) and IFRS 9 hedge designation, effectiveness testing, OCI mechanics, IFRS 9 rebalancing, cost-of-hedging approach, discontinuation rules, embedded derivatives, and local GAAP treatments (German HGB §254, JGAAP ASBJ No.10, CAS 24, Ind AS 109). Includes fair value hedges, cash flow hedges, and net investment hedges with a multi-jurisdiction comparison table. Advisory only — all outputs require verification by qualified accountants and external auditors.
 allowed-tools: Skill Read WebFetch Glob
 metadata:
-  author: "github: Raishin"
+  author: "github: VincentChuWaiChow"
   version: "0.1.0"
   updated: "2026-06-02"
   category: finance

package/skills/accounting/hedge-accounting-advisor/metadata.json

@@ -7,7 +7,7 @@
   "summary": "Multi-jurisdiction hedge accounting reference framework covering ASC 815 (US GAAP) and IFRS 9 hedge designation, effectiveness testing (80-125% vs. economic relationship), OCI mechanics for fair value / cash flow / net investment hedges, IFRS 9 rebalancing, cost-of-hedging approach (IFRS 9.6.5.15-16 — time value of options and forward points), voluntary discontinuation rules, embedded derivatives (ASC 815-15 / IFRS 9.4.3), and local GAAP treatments (German HGB §254 Bewertungseinheit, JGAAP ASBJ Statement No.10, CAS 24, Ind AS 109). Multi-jurisdiction comparison table across all frameworks.",
   "source_type": "original",
   "path": "skills/accounting/hedge-accounting-advisor",
-  "author": "github: Raishin",
+  "author": "github: VincentChuWaiChow",
   "version": "0.1.0",
   "last_verified": "2026-06-02",
   "lifecycle": "experimental",

package/skills/accounting/indirect-tax-einvoicing-advisor/SKILL.md

@@ -3,7 +3,7 @@ name: indirect-tax-einvoicing-advisor
 description: Multi-jurisdiction indirect tax and e-invoicing reference framework covering VAT/GST compliance and mandatory electronic invoicing mandates across EU, Brazil, India, Mexico, China, UK, and Australia.
 allowed-tools: Skill Read WebFetch Glob
 metadata:
-  author: "github: Raishin"
+  author: "github: VincentChuWaiChow"
   version: "0.1.0"
   updated: "2026-06-02"
   category: finance

package/skills/accounting/indirect-tax-einvoicing-advisor/metadata.json

@@ -7,7 +7,7 @@
   "summary": "Multi-jurisdiction reference framework for indirect tax (VAT/GST) compliance and mandatory electronic invoicing. Covers EU VAT Directive and ViDA digital reporting reform (2030 DRR), country e-invoicing mandates (Italy SDI, France, Germany XRechnung/ZUGFeRD, Poland KSeF, Romania RO e-Factura, Spain VERI*FACTU), Brazil NF-e/NFS-e/CT-e/SPED/ICMS/PIS/COFINS/ISS, India GST e-Invoice IRP with IRN+QR, Mexico CFDI 4.0 via PAC with complementos and cancellation motivos, China Golden Tax Phase IV digital fapiao, UK MTD VAT and MTD ITSA, and Australia Peppol BIS 3.0 e-invoicing and GST/BAS.",
   "source_type": "original",
   "path": "skills/accounting/indirect-tax-einvoicing-advisor",
-  "author": "github: Raishin",
+  "author": "github: VincentChuWaiChow",
   "version": "0.1.0",
   "last_verified": "2026-06-02",
   "lifecycle": "experimental",

package/skills/accounting/lease-accounting-advisor/SKILL.md

@@ -3,7 +3,7 @@ name: lease-accounting-advisor
 description: Multi-jurisdiction lease accounting reference framework covering ASC 842 (US GAAP) and IFRS 16, with additional coverage of UK FRS 102 (2024 periodic review amendments effective 1 Jan 2026), German HGB, JGAAP (ASBJ Statement No. 34, effective FY beginning on/after 1 Apr 2027), CAS No. 21 (China), and Ind AS 116 (India). Covers lease identification, lessee classification (ASC 842 dual model vs. IFRS 16 single finance model), right-of-use asset and lease liability measurement, discount rates (incremental borrowing rate vs. rate implicit in lease), lessor accounting (sales-type / direct-financing / operating), short-term and low-value exemptions, lease modifications and remeasurement, and sale-leaseback transactions. Advisory only — all outputs require external auditor verification for local statutory purposes.
 allowed-tools: Skill Read WebFetch Glob
 metadata:
-  author: "github: Raishin"
+  author: "github: VincentChuWaiChow"
   version: "0.1.0"
   updated: "2026-06-01"
   category: finance

package/skills/accounting/lease-accounting-advisor/metadata.json

@@ -7,7 +7,7 @@
   "summary": "Multi-jurisdiction reference framework for lease accounting advisory. Covers ASC 842 (US GAAP) dual model, IFRS 16 single model, UK FRS 102 (2024 periodic review amendments effective 1 Jan 2026), German HGB, JGAAP (ASBJ Statement No. 34, effective FY beginning on/after 1 Apr 2027), CAS No. 21 (China), and Ind AS 116 (India). Topics include lease identification, lessee classification, right-of-use asset and lease liability measurement, incremental borrowing rate determination, lessor accounting (sales-type / direct-financing / operating), short-term and low-value exemptions, lease modifications and remeasurement, and sale-leaseback transactions.",
   "source_type": "original",
   "path": "skills/accounting/lease-accounting-advisor",
-  "author": "github: Raishin",
+  "author": "github: VincentChuWaiChow",
   "version": "0.1.0",
   "last_verified": "2026-06-01",
   "lifecycle": "experimental",

package/skills/accounting/payroll-advisor/SKILL.md

@@ -3,7 +3,7 @@ name: payroll-advisor
 description: Multi-jurisdiction payroll accounting reference framework covering compensation expense recognition, employee benefits, pension/post-retirement obligations, and payroll tax compliance.
 allowed-tools: Skill Read WebFetch Glob
 metadata:
-  author: "github: Raishin"
+  author: "github: VincentChuWaiChow"
   version: "0.1.0"
   updated: "2026-06-02"
   category: finance

package/skills/accounting/payroll-advisor/metadata.json

@@ -7,7 +7,7 @@
   "summary": "Multi-jurisdiction payroll accounting reference framework covering compensation expense recognition (ASC 710 / IAS 19), defined contribution plans (ASC 715-70 / IAS 19.49), defined benefit pension plans (ASC 715-30 / IAS 19.55–152), post-retirement benefits (OPEB — ASC 715-60), and payroll tax compliance (US FICA/FUTA, UK PAYE/NIC, Germany Sozialversicherung, Japan social insurance, China social insurance and IIT, India PF/ESI/TDS). Covers OCI mechanics, re-measurement recycling divergence, actuarial assumptions, and stock-based compensation payroll tax interaction (ASC 718 / IFRS 2).",
   "source_type": "original",
   "path": "skills/accounting/payroll-advisor",
-  "author": "github: Raishin",
+  "author": "github: VincentChuWaiChow",
   "version": "0.1.0",
   "last_verified": "2026-06-02",
   "lifecycle": "experimental",

package/skills/accounting/procure-to-pay-advisor/SKILL.md

@@ -3,7 +3,7 @@ name: procure-to-pay-advisor
 description: Multi-jurisdiction procure-to-pay accounting reference covering PO matching, AP accruals, vendor management, and related compliance.
 allowed-tools: Skill Read WebFetch Glob
 metadata:
-  author: "github: Raishin"
+  author: "github: VincentChuWaiChow"
   version: "0.1.0"
   updated: "2026-06-02"
   category: finance

package/skills/accounting/procure-to-pay-advisor/metadata.json

@@ -7,7 +7,7 @@
   "summary": "Multi-jurisdiction reference framework for procure-to-pay (P2P) accounting. Covers PO matching (2-way, 3-way, 4-way), purchase price variance (PPV), GRNI accruals and cutoff, early payment discounts (net vs. gross method), dynamic discounting, supply chain financing reclassification (IFRS IC 2020 / ASC 470 + ASU 2022-04), vendor master controls, 1099/1042-S, GDPR data retention, prepaid assets, purchase commitments (ASC 440 / IAS 37), VAT/GST input credit recovery, blocked input tax, partial exemption, and procurement fraud controls (SoD, three-lines-of-defence, FCPA/UK Bribery Act).",
   "source_type": "original",
   "path": "skills/accounting/procure-to-pay-advisor",
-  "author": "github: Raishin",
+  "author": "github: VincentChuWaiChow",
   "version": "0.1.0",
   "last_verified": "2026-06-02",
   "lifecycle": "experimental",

package/skills/accounting/revenue-recognition-advisor/SKILL.md

@@ -3,7 +3,7 @@ name: revenue-recognition-advisor
 description: Apply the ASC 606 / IFRS 15 five-step revenue recognition model to described arrangements. Provides the complete five-step framework with paragraph citations, judgment-area reference tables, confidence-scoring guidance, common restatement triggers, GAAP/IFRS delta checklist, and official documentation URLs. Use when analyzing revenue recognition treatment for SaaS, licenses, professional services, multi-element arrangements, and channel partnerships. Advisory only — all outputs require external auditor review for material amounts.
 allowed-tools: Skill Read WebFetch Glob
 metadata:
-  author: "github: Raishin"
+  author: "github: VincentChuWaiChow"
   version: "0.1.0"
   updated: "2026-06-01"
   category: finance