/mpers-technical-review

Purpose

Standards filter between ATB and FS drafting — a second pass, not the first time we think about revenue or capex.

Prefer that classify (standards-aware) already wrote workpapers/analysis/* packs. This skill re-checks material ATB balances and catches what classify missed.

Preconditions

1. Read shared guardrails (shared/guardrails.md).
2. Load firm profile from ~/.claude/plugins/config/claude-for-accounting/firm-profile.md if present.
3. Load plugin config from ~/.claude/plugins/config/claude-for-accounting/{{plugin}}/CLAUDE.md if present.
4. Load active client engagement README / workspace if one is open.
5. Never fabricate numbers. Re-read source documents if figures are missing from context.

Load references/mpers.md (and mfrs.md if framework is MFRS).