/prepare-primary-statements

Purpose

Map ATB → primary statements under the engagement framework.

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.

Statements