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accounting-materiality SKILL.md skillA

accounting-materiality from bromso/singularskills is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.

Install it, pinned

mdr add bromso/singularskills/accounting-materiality@git:20261029.7f379ee

Pins git:20261029.7f379ee in mdr.lock. Pin the fingerprint instead.

Audit grade: A, 17 of 17 checks passed
Kind: SKILL.md skill
Repository: bromso/singularskills
Path: skills/accounting-materiality/SKILL.md
Versions recorded: 1
Latest version: git:20261029.7f379ee, committed Oct 29, 2026
Size: 3,961 bytes
Repository stars: 4
License: MIT

Determine overall, performance and trivial materiality thresholds from a chosen benchmark plus qualitative factors, and apply them to known misstatements as adjust or pass. Use when the user asks whether a misstatement is big enough to fix or disclose, or needs a materiality level for an audit or close.

Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.

What the file says

# Materiality

Determine materiality thresholds for "$ARGUMENTS". Establish quantitative and qualitative benchmarks to guide which items require adjustment, disclosure, or further investigation.

**Arguments.** `$ARGUMENTS` may contain the project name and optional flags. Take the first token as `<project>` and treat `--skip-checks` as a flag; never include flags in file paths. All paths below use `<project>`. If `--skip-checks` is present, skip the prerequisite check and, **before writing any artifact**, append one line to `.singularskills/log.jsonl`: `{"ts":"<ISO timestamp>","skill":"accounting-materiality","workflow":"accounting","phase":null,"project":"<project>","event":"skipped","artifact":"<artifact file>","note":"<reason or \"none given\">"}`.

**Compute with code.** Perform every calculation (totals, balances, ratios, variances, projections) with a script — Bash, Python or a spreadsheet formula written to a file — and include the computation alongside the result. Never do arithmetic mentally.

## Prerequisites

None — utility skill, run anytime. Most effective after Phase 4 (trial balance) or Phase 7 (statements) when financial totals are available.

## Process
…

Read the whole file at its exact version.

How to install

The exact contents, by fingerprint

mdr add bromso/singularskills/accounting-materiality@sha256:ec2befe6e58b908f

The line at the top of this page pins the label git:20261029.7f379ee, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.

Badge

[![mdr](https://markdownregistry.com/badge/art_zp4eyq5zjzwz67xw.svg)](https://markdownregistry.com/a/art_zp4eyq5zjzwz67xw)

2 badge image fetches in 30 days. What the badge shows.

Versions

The registry has recorded 1 version of this file, committed on Oct 29, 2026.

version	committed	commit	size	audit
git:20261029.7f379ee latest	2026-10-29	7f379ee	3,961 B	A	view

Audit of the latest version

A 17 of 17 checks passed. Fixed automatic checks with no AI involved, so the same checks give the same answer every run.

pass: Frontmatter block present
pass: Frontmatter declares a name
pass: Frontmatter declares a description
pass: Size between 200 bytes and 200 KB (3961 bytes)
pass: No zero-width or bidi control characters
pass: No instruction hidden inside an HTML comment
pass: No link to an exfiltration or paste host
pass: No credential-shaped string
pass: No instruction to send local credentials anywhere
pass: No text hidden with inline styles
pass: No prompt-injection phrasing
pass: No curl or wget piped into a shell
pass: No recursive delete of root, home or parent
pass: No instruction to read or print local credentials
pass: No base64 blob over 200 characters
pass: No link to a raw IP address
pass: No script tag

Source

GitHub

bromso/singularskills · 4 stars · license MIT · pushed 2026-11-01 · branch main

API

GET https://markdownregistry.com/api/v1/artifacts/art_zp4eyq5zjzwz67xw
GET https://markdownregistry.com/api/v1/resolve?ref=bromso/singularskills/accounting-materiality
GET https://markdownregistry.com/api/v1/blob/ec2befe6e58b908f9dfe115640ac67734cbebd11cdc03079705060ed14cae734

Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.

Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.