Use this for one risk at a time; batch only exceptions that share the same system, cause and owner. You get, in a new folder ./risk-acceptance-memo/, a one-page memo per risk that the person with authority reads and signs or declines (<risk-id>.md), and one new line in a spreadsheet you can open in Excel that lists every live acceptance and when it expires (acceptance-log.csv). This skill drafts for a human to review and sign; this skill never marks a control effective. The skill never accepts the risk: the named person with the authority signs, or nothing is accepted.

Inputs to gather

Read the risk register entry, the risk method (bands and who may accept what), the treatment options already discussed, any related incidents or audit findings, and the evidence for the controls that are in place. Ask the reader in one message: who is proposing the acceptance, what the cheapest further treatment would cost in money and time, what business reason makes acceptance preferable, and whether a customer contract or regulator commitment touches this risk.

Step 1: check that acceptance is the right instrument

Three situations look like acceptance and are not:

The work is planned but not done. That is a treatment action with an interim measure, not an acceptance.
Nobody has assessed the risk. Score it first with the method.
A control the company claims in a policy or a customer contract is not operating. Accepting the risk does not change what was promised; flag the contract or policy conflict to the reader before drafting, and record the way out with an owner and a date: either the commitment changes (contract amendment, customer notice, policy edit) or the control is fixed.

If the case is one of these, stop and say which.

Step 2: confirm who may sign

Check that the method defines acceptance criteria and state which one this case meets; a method without criteria is a finding to raise first. Look up the residual score in the method's acceptance ladder and name the role that may accept at that level. If the proposer is below that level, the memo goes to the higher role. Any impact-5 risk goes to leadership whatever its likelihood. For a financial entity under DORA, ICT risk acceptance sits inside a framework for which the management body is accountable (Article 5); make sure the memo reaches that body or the delegate its framework names.