git:20260830.9435ec6 to git:20260831.19502b7

- # Australian Accounting Skills contributor guide

-

- This repository contains reusable workflow skills for Australian

- public-practice and contracting-business accounting. It is source code and

- documentation, not a client workpaper store and not a substitute for a firm's

- own instructions.

-

- ## Scope and data

-

- - Keep real client data, exports, workpapers, names, addresses, TFNs, ABNs,

- bank details and credentials out of this repository, examples, fixtures,

- commits and unapproved cloud use.

- - A firm may process full-fidelity data only in its approved environment and

- under its engagement, privacy and retention policies. De-identify by default

- and retain only the identifiers the task requires.

- - Put generated client output only in the firm-approved secure location. If no

- location is configured, ask before creating a repo-adjacent path. Do not

- change `.gitignore`, output locations or repository configuration to

- accommodate a generated workpaper without explicit user approval.

-

- ## Accuracy and professional boundaries

-

- - Skills encode workflows, reconciliation checks and escalation points. They

- do not provide tax, legal, financial, HR or assurance conclusions.

- - Do not state current rates, thresholds, labels, due dates, administrative

- positions or software behaviour from memory. Verify an authoritative source

- at use time.

- - For mutable facts, record the source title, direct URL, check date, relevant

- period and exact fact relied on. Mark an unavailable source or user-supplied

- figure as unverified.

- - Agents prepare and check. Authorised humans decide, communicate, sign, post,

- lock, pay, declare and lodge.

-

- ## Maintaining skills

-

- - Keep every `SKILL.md` self-contained enough for individual installation,

- including its inputs, checks, privacy reminder and escalation boundary.

- - Prefer workflow controls over hard-coded tax content. Link to a current

- authoritative source or require live verification for mutable rules.

- - Use fabricated-from-scratch fixtures. Never add a de-identified or redacted

- client export as a regression example.

-

- ## Before hand-off

-

- - Review the requested scope, diff, local links, cross-skill references and

- privacy risks.

- - Run `python -m unittest discover -s tests -v`,

- `python scripts/validate_validation.py`, `python tests/verify_skills_cli.py`,

- and `git diff --check`. The first three are the gates CI runs.

- - State any relevant validation that was not run and why.