/year-end-adjustments

Purpose

Accrual-basis completeness at reporting date.

Load and tick references/year_end_adjustments_checklist.md (plugin or repo root).

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.

Adjustment catalogue (evaluate each)