1 ROOT node

JE Ruleset Screen art-462-je-ruleset-screen

Screens the journal-entry population for weekend/holiday postings, round numbers, suspense/manual accounts, post-close entries, and unusual user-account pairs; feeds the terminal composer as a kernel_artifacts entry.

MCP Call · screen_je_ruleset

{
  "jsonrpc": "2.0",
  "method": "tools/call",
  "params": {
    "name": "screen_je_ruleset",
    "arguments": {
      "ruleset_version": "1.0",
      "entries": [{"entry_id": "JE-1", "amount": 5000, "posted_at": "2026-06-30", "account": "suspense", "posted_by": "user1"}]
    }
  },
  "id": 1
}

2 STEP node

Recalc Suite art-463-recalc-suite

Recomputes depreciation, interest accrual, EPS, amortization, and prepaid roll-forwards against client figures with a threshold gate; feeds the terminal composer as a kernel_artifacts entry.

MCP Call · run_recalc_suite

{
  "jsonrpc": "2.0",
  "method": "tools/call",
  "params": {
    "name": "run_recalc_suite",
    "arguments": {
      "method": "straight_line",
      "cost": 100000, "salvage_value": 10000, "useful_life_years": 10, "client_figure": 9000
    }
  },
  "id": 2
}

3 STEP node

Bank/AR Confirmation Matcher art-464-confirmation-matcher

Matches bank/AR confirmation responses against ledger balances (exact and tolerance rules); feeds the terminal composer as a kernel_artifacts entry.

MCP Call · match_confirmations

{
  "jsonrpc": "2.0",
  "method": "tools/call",
  "params": {
    "name": "match_confirmations",
    "arguments": {
      "tolerance_abs": 0, "tolerance_pct": 2,
      "confirmations": [{"confirmation_id": "C-1", "counterparty_id": "cp-A", "type": "bank", "confirmed_balance": 100000}],
      "ledger_balances": [{"counterparty_id": "cp-A", "type": "bank", "ledger_balance": 100000}]
    }
  },
  "id": 3
}

4 TERMINAL node

Workpaper Bundle Composer art-465-workpaper-bundle-composer

Composes the per-area evidence bundle from the three kernel artifacts plus the exception list and preparer/reviewer/partner sign-off roles — final stage.

MCP Call · compose_workpaper_bundle

{
  "jsonrpc": "2.0",
  "method": "tools/call",
  "params": {
    "name": "compose_workpaper_bundle",
    "arguments": {
      "procedure_id": "PROC-AR-CONFIRM-2026Q2",
      "population_hash": "sha256:",
      "kernel_artifacts": [
        {"tool_id": "art-462-je-ruleset-screen", "execution_hash": "sha256:"},
        {"tool_id": "art-463-recalc-suite", "execution_hash": "sha256:"},
        {"tool_id": "art-464-confirmation-matcher", "execution_hash": "sha256:"}
      ],
      "exceptions": [{"item_id": "EXC-1", "reason_code": "TOLERANCE_EXCEEDED", "disposition": "ACCEPTED_IMMATERIAL", "disposed_by_role": "engagement_reviewer"}],
      "preparer": {"role": "staff_auditor", "statement": "Prepared the substantive procedure workpapers for this area."},
      "reviewer": {"role": "engagement_reviewer", "statement": "Reviewed the prepared workpapers and disposed all noted exceptions."},
      "partner": {"role": "engagement_partner", "statement": "Released the area for reporting."}
    }
  },
  "id": 4
}

Substantive Procedure Cycle