Workpaper Review Gate

+----------------------------------------------------------------------+
|                        Workpaper Review Gate                         |
+----------------------------------------------------------------------+
|     Stop incomplete workpapers reaching manager review               |
+----------------------------------+-----------------------------------+
| DR  what it gives you            | CR  what it needs                 |
+----------------------------------+-----------------------------------+
| READY / NOT_READY / BLOCKED      | a pack directory of artefacts     |
| cover sheet for the reviewer     | a self-review JSON from the prep  |
| repeat-finding flags             | -                                 |
+----------------------------------+-----------------------------------+

Browser evaluation · Reproduce locally · Quick demo · Release notes

The maintained source is under packages/review-ready-gate in the Accounting Review Pipeline. The review-ready-gate distribution, review-ready command and reviewready import remain compatibility identifiers.

A local, review-first readiness gate for Australian public-practice packs. You point it at a folder of workpapers from a junior, an offshore team, or an AI agent. It tells you whether that folder is allowed to enter manager review.

A public evaluation pack reproduces the v0.1.1 manager-review result on fabricated BAS fixtures. It is a local review aid, not an approval system.

Fabricated proof

Open the manager-facing browser evaluation or reproduce the versioned evaluation pack from the fabricated fixtures.

It is the missing upstream step in this stack:

Incomplete pack
      |
      v
review-ready-gate      <-- maintained monorepo package
      |
      |  READY
      v
Manager review (judgement, risk, client impact)
      |
      v
Monthly Close Controls / payday-super-checker / other engines

Monthly Close Controls answers "what material exceptions exist on these trial balances?". This tool answers a prior question: "is the pack even allowed onto the review desk?" A file can have material variances and still be READY, because the variances are documented. A file with a missing GST control export is NOT_READY even if the numbers look tidy.

It does not connect to Xero, store OAuth tokens, write journals, lodge BAS, lock a period, call an LLM, or claim that a file is correct.

[!WARNING] Not tax advice. A READY result means no configured gate tripped on the files that were present. A human still decides. See DISCLAIMER.md.

Why this exists

Preparation got cheaper. Review did not. Software, offshore capacity, and AI all increase the number of files that hit the review desk. The scarce resource in a firm is the manager who can actually sign.

Most of what that manager then does is not judgement. It is reconstructing a pack that was never review-ready: missing tie-outs, open questions in email, a trial balance that does not balance, the same finding as last period. This gate keeps that work off the review desk.

Quick demo

The repository contains fabricated data only. Do not commit client workpapers.

For the manager-facing, reproducible BAS evaluation, see the manager review gate evaluation pack.

examples/ is the assault course: every move the tool has, run against fabricated data, with nothing at stake. Learn the flags here before pointing it at a real pack.

python -m pip install -e ".[dev]"

review-ready gate \
  --profile bas \
  --pack examples/bas-ready \
  --output outputs/bas-ready

The ready demo exits 0 and writes three files:

• readiness-summary.md: cover sheet a manager reads top to bottom
• findings.csv: one row per finding, for Excel or Power BI
• readiness-pack.json: structured evidence, source hashes, and any supplied acknowledgement

review-ready gate \
  --profile bas \
  --pack examples/bas-not-ready \
  --output outputs/bas-not-ready

The not-ready demo exits 2. The GST control export is missing, the preparer has not certified the pack, a blocking open item is still OPEN, and the same missing artefact was OPEN on the prior pack, so it is flagged as a repeat.

review-ready view --pack-dir outputs/bas-ready

Use exit code 0 only for READY, 2 for NOT_READY or BLOCKED, and 1 for a malformed file, an invalid command, or an --output path that cannot be written.

To run the gate on a schedule in CI, copy examples/github-actions-readiness-check.yml into .github/workflows/. It runs against a repo-stored synthetic pack, fails the job when the pack is BLOCKED, and reports NOT_READY for a human. A READY result is still not an approval.

What gets gated

Optional in every profile: prior_findings.csv. An OPEN prior finding that is still present is marked repeat.

Filenames inside the pack directory are fixed. Header-only CSV schemas live under schemas/, together with the JSON Schema for self_review.json.

Self-review

self_review.json is part of the pack, not a courtesy. Exact keys, exact assertion names, JSON booleans only:

{
  "preparer_initials": "AB",
  "prepared_on": "2026-04-10",
  "engagement_type": "bas",
  "period_end": "2026-03-31",
  "assertions": {
    "pack_complete": true,
    "tie_outs_done": true,
    "open_items_listed": true,
    "variances_explained": true,
    "self_reviewed": true
  }
}

engagement_type must match --profile. prepared_on must not be earlier than period_end. Any assertion that is not true is NOT_READY. The assertions are necessary, not sufficient: a preparer who ticks pack_complete while the GST control file is missing still gets MISSING_ARTEFACT. The JSON Schema is schemas/self_review.json.

Open items

ItemID,Severity,Owner,DueDate,Status,Description,Resolution

Severity is BLOCKING, EXPLAIN, or TRIVIAL. Status is OPEN or CLEARED. A BLOCKING item that is still OPEN with no resolution blocks the gate. A CLEARED item with no resolution text also fails: cleared means someone wrote down what happened.

Trial balance

The ten-column canonical CSV from xero-trial-balance-export:

ReportDate,Tenant,Section,AccountID,AccountName,AccountCode,Debit,Credit,YTDDebit,YTDCredit

One tenant, one report date, unique Tenant+AccountID. Movement debit must equal movement credit, and YTD debit must equal YTD credit, or the pack is BLOCKED. An unbalanced ledger is not a review topic. It is a reason not to start.

BAS tie-out

If both the activity statement and the GST control GL are present:

• labels 1A and 1B are required
• 1A - 1B is compared with GST-control sum(Credit) - sum(Debit)
• a difference beyond --tieout-tolerance (default $0.01) is NOT_READY

This is a cash-style control-account tie-out on the files you supply. It is not a lodgment, not a cash-versus-accruals bridge, and not a substitute for the bas-preparation skill.

Human acknowledgement

Optional --review-note JSON:

{
  "reviewer_initials": "RD",
  "reviewed_on": "2026-04-12",
  "comment": "Reviewed fabricated demo findings only; no client file was approved by this example."
}

reviewed_on must not be earlier than period_end. An acknowledgement is evidence of a human action only. It never changes NOT_READY or BLOCKED to READY.

Viewing an existing pack

review-ready view is the read-only half of the gate: it loads a generated pack, proves the three files still agree with each other, and prints the cover sheet. It never writes, renames or deletes anything, and it cannot change what the engine computed.

review-ready view --pack-dir outputs/bas-ready

Before displaying anything it fails closed on: a missing artefact; JSON that is not valid UTF-8, not valid JSON, or carries unknown, missing or duplicated top-level members; a threshold or nested source digest that no longer parses as the writer rendered it; a readiness-summary.md whose overall status, source-evidence digests or review-boundary statement disagree with the JSON (including a second, conflicting status line); and a findings.csv whose header, row count or any cell disagrees with the JSON findings, honouring the writer's formula-injection guard exactly. On success the sheet ends with the SHA-256 of each artefact's exact bytes, so the displayed evidence can itself be archived. Exit code is 0 when a pack was verified and shown, 1 when verification failed.

Design

• Exact Decimal arithmetic for money, never binary floating point.
• Schema, duplicate-key, date, and numeric gates fail closed: a malformed file is exit 1 and writes no pack.
• Missing or empty required artefacts are findings, not crashes, so the cover sheet can tell the preparer what to send back.
• Source SHA-256 digests travel with the pack. Each digest is taken from the same immutable byte snapshot the loader parsed.
• Spreadsheet-facing finding text whose first non-whitespace character is =, +, - or @ is prefixed with an apostrophe.
• The three pack files are staged beside their destinations and moved into place only once all three have been written. A failed run does not leave two runs mixed together.
• No wall-clock timestamps in the pack.

Data boundary

• Use a separate, access-controlled working directory for client source files and outputs.
• Keep this checkout limited to fabricated fixtures. Its .gitignore blocks CSVs outside examples/ and schemas/, and blocks all three generated pack files by name wherever --output points them, including inside those two fixture directories.
• Do not use this as tax, financial, audit, or legal advice.

Related

• Monthly Close Controls - exception pack once a trial balance is allowed onto the review desk
• Xero Ledger Review Gate - zero-network variance boundary for AI-assisted TB review
• australian-accounting-skills - workpaper-tie-out and bas-preparation workflows this gate enforces mechanically
• DrDebits - APES 110 / TPB guardrails for any LLM sitting after a READY pack

Development

Use the locked toolchain. python -m pytest is not what CI runs.

uv lock --check
uv sync --locked --all-extras
uv run pytest
uv run ruff check reviewready tests
uv run mypy reviewready
uv build

The test suite covers schema gates, the three fabricated engagement packs, empty and incomplete artefacts, GST and bank-rec breaks, unsupported tie-outs, acknowledgement parsing, deterministic pack generation, fail-closed pack viewing, and the command-line exit contract.

Continuous integration verifies the committed uv.lock, runs the test suite on Python 3.10, 3.11, 3.12, and 3.13, then builds and smoke-tests the wheel with the fabricated demo. CodeQL scans the Python source, and Dependabot is configured to propose updates for uv dependencies and pinned GitHub Actions. See CONTRIBUTING.md for the local verification and data-handling requirements. To cut a release, follow RELEASING.md. Do not tag until you intend to publish.

MIT licensed. Boundary statement: DISCLAIMER.md.