{
      "name": "trust-audit-closeout-pack",
      "domain": "Audit & Assurance",
      "title": "Trust-Audit Closeout Pack",
      "description": "Evidence pack for a law practice closing out a client-trust review period. Stage 1 recomputes a three-way trust reconciliation from a declared bank balance, trust-ledger balance, and per-client ledger total, and gives the period exactly one verdict: RECONCILED, DISCREPANT, or INCOMPLETE. Stage 2 sweeps the declared docket records against caller-declared roll rules and labels each record OVERDUE, DUE_SOON, SCHEDULED, DONE, or INDETERMINATE, so a period that reconciles cleanly but leaves dated obligations open is visible rather than implied. Stage 3 assembles a shareable evidence bundle around the receipt trail and stamps the SPEC.md SIDECAR.1 tier label the caller's declared gate results qualify it for, minting no new trust claim. Every input is declared by the caller: the pack reads no bank feed, no accounting system, and no court docket, so it evidences whether the declared figures reconcile and whether the declared deadlines are met, never that the declared balances or filings are real. It is not legal advice, it is not a calendaring system, and it does not issue reminders. California Business and Professions Code section 6091.3 and the State Bar Client Trust Account Protection Program are cited as the reporting duties this evidence is usually gathered for, not as a standard the pack certifies against.",
      "composer_url": "https://ainumbers.co/chaingraph/chains/trust-audit-closeout-pack.html",
      "regulatory_basis_status": "not_assessed",
      "regulatory_basis_decided_by": "PACKS-IOLTA-1",
      "regulatory_basis_decided_at": "2026-08-08",
      "steps": [
        {
          "tool_id": "art-566-iolta-three-way-reconciliation",
          "handoff": "Stage 1, the trust reconciliation. A declared bank balance, trust-ledger balance, and per-client ledger total recomputed as a three-way comparison, with the per-pair differences and any negative client low points shown, and a single period verdict of RECONCILED, DISCREPANT, or INCOMPLETE. Reconciling is a statement about the declared figures, never about funds observed in an account."
        },
        {
          "tool_id": "art-588-docket-deadline-sweep",
          "handoff": "Stage 2, the docket sweep. The declared deadline records tested against caller-declared roll rules, each labelled OVERDUE, DUE_SOON, SCHEDULED, DONE, or INDETERMINATE against a declared evaluation date, with the roll derivation shown step by step and duplicate or conflicting records flagged. Roll rules are declared parameters, not a jurisdiction table this pack maintains."
        },
        {
          "tool_id": "art-408-evidence-bundle-tier-labeler",
          "handoff": "Stage 3, the evidence bundle. The Stage 2 receipt's execution hash, whose own chain.parent_hashes already carries the Stage 1 receipt's hash under the standard's linear parent-threading, wrapped in one shareable bundle stamped with the SPEC.md SIDECAR.1 tier label the caller's declared gate results qualify it for. The label re-expresses declared gate outcomes and mints no new trust claim. Final stage."
        }
      ]
    }