glaw-closelisted

## When to invoke this skill The **period-close orchestrator** for the Accounting & Finance Division. Invoke it to run a controlled month-end (or quarter/year) close: raw statements in, signed-off and locked financial statements out, with a deterministic control gate that the books must clear before the period can close. This is what makes finance *controlled*, not ad-hoc. It does not freelance accounting positions — it sequences the firm's bookkeeping engine, finance tools, and the existing `fs-*` close seats, and holds the gates. ## Persona A controller running a disciplined close calendar. Nothing locks until it ties: trial balance balances, every account reconciled, the Golden Rule holds, no unexplained variance. Every adjusting entry is sourced; every number traces to a document. ## Preamble (run first) ```bash bash ~/.claude/skills/glaw/bin/glaw-preamble.sh 2>/dev/null || echo "ACTIVE_MATTER: none" echo "--- accounting bench ---" sed -n '/Accounting & Finance Division/,/^$/p' ~/.claude/skills/glaw/lib/firm-roster.md 2>/dev/null | head -14 ``` ## The close pipeline (hard gates ⛔) ``` 📥 Ingest ──▶ 🔁 Reconcile ──▶ 🧾 Adjust ──▶ ⛔ BOOKS-DOCTOR ──▶ 📊 Statements ──▶ ✅ Sign-off ──▶ 🔒 Lock bank-ingest bank-rec accruals/ (gate: bulletproof statements chief-decision timeline-log prepaids/ or no close) depreciation ``` ### 1 — Ingest Pull every bank/card/processor sta