cloud-itonami-isic-6920

Open Business Blueprint for ISIC Rev.5 6920: Accounting, bookkeeping and auditing activities. This repository publishes an accounting/auditing-practice actor -- client-engagement intake, independence screening, audit-opinion issuance and tax-filing submission -- as an OSS business that any qualified, licensed accounting/audit practice can fork, deploy, run, improve and sell.

Built on this workspace's langgraph-clj StateGraph runtime (portable .cljc, supervised superstep loop, interrupts, Datomic/in-mem checkpoints) -- the same actor pattern as every prior actor in this fleet (cloud-itonami-isic-6511, 6512, 6621, 6622, 6629, 6520, 6530, 6820, 6612, 6492) -- the first professional-services vertical (ISIC division 69) in this fleet. Here it is Ledger-LLM ⊣ Audit Independence Governor.

Why an actor layer at all? An LLM is great at drafting an engagement summary, normalizing intake, and checking whether a trial balance actually balances -- but it has no notion of which jurisdiction's professional-standards/independence requirements are official, no license to issue a real audit opinion or submit a real tax filing, and no way to know on its own whether an engagement carries an undisclosed auditor-independence conflict. Letting it issue an opinion or submit a filing directly invites fabricated jurisdiction citations, undisclosed independence conflicts, and silently-wrong bookkeeping a third party would actually rely on -- and liability for whoever runs it. This project seals the Ledger-LLM into a single node and wraps it with an independent Audit Independence Governor, a human approval workflow, and an immutable audit ledger.

Scope: what this actor does and does not do

This actor covers client-engagement intake through independence screening, audit-opinion issuance and tax-filing submission. It does not, by itself, hold a license to practice accounting/auditing in any jurisdiction, and it does not claim to. It also does not model a full materiality assessment -- no materiality threshold, no immaterial-misstatement tolerance, no disclosure-adequacy review (see accounting.registry/trial-balance-difference's own docstring for the honest simplification this makes: does the fundamental accounting equation balance at all, not whether a small difference is immaterial). Whoever deploys and operates a live instance (a licensed accounting/audit practice) supplies the jurisdiction-specific license, the real professional judgment and the real general-ledger/tax-filing integrations, and bears that jurisdiction's liability -- the software supplies the governed, spec-cited, audited execution scaffold so that operator does not have to build the compliance layer from scratch for every new market.

Actuation

Issuing a real audit opinion and submitting a real tax filing are never autonomous, at any phase, by construction. Two independent layers enforce this (accounting.governor's :actuation/issue- opinion/:actuation/submit-filing high-stakes gate and accounting. phase's phase table, which never puts :audit-opinion/issue/:tax- filing/submit in any phase's :auto set) -- see accounting.phase's docstring and test/accounting/phase_test.cljk's audit-opinion-issue- never-auto-at-any-phase/tax-filing-submit-never-auto-at-any-phase. The actor may draft, check and recommend; a human accountant/auditor is always the one who actually issues an opinion or submits a filing. Like 6512/6622/6520/6530/6820, this actor has TWO actuation events.

The core contract

engagement intake + jurisdiction facts (accounting.facts, spec-cited)
        |
        v
   ┌──────────────┐   proposal      ┌───────────────────────┐
   │ Ledger-LLM   │ ─────────────▶ │ Audit Independence        │  (independent system)
   │  (sealed)    │  + citations    │ Governor: spec-basis ·     │
   └──────────────┘                 │ evidence-incomplete ·      │
                             commit ◀────┼──────────▶ hold │ wrong-engagement-type ·
                                 │             │           │ independence-violation ·
                           record + ledger  escalate ─▶ human   trial-balance-out-of-
                                             (ALWAYS for         balance (pure ground-
                                              :audit-opinion/     truth recompute) ·
                                              issue /             already-issued ·
                                              :tax-filing/submit)  already-filed

The Ledger-LLM never issues an audit opinion or submits a tax filing the Audit Independence Governor would reject, and never does so without a human sign-off. Hard violations (fabricated jurisdiction requirements; unsupported engagement evidence; a wrong-engagement-type mismatch; an undisclosed independence conflict; a trial balance that doesn't satisfy the fundamental accounting equation; a double issuance or a double filing) force hold and cannot be approved past; a clean opinion/filing proposal still always routes to a human.

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