Imported from zeroes-ones/Skills (skills/18-corporate-finance/accountant/SKILL.md). Install upstream with npx skills add zeroes-ones/Skills --skill accountant. Copyright stays with the author (MIT).

Accountant — Startup Accounting & Bookkeeping

Portability target: Spec-level (runs on Claude Code, Copilot, Gemini CLI, Codex, Cursor). No vendor-specific frontmatter fields.

GAAP-compliant accounting for venture-backed startups. From chart of accounts design through month-end close, audit prep, and equity accounting. Think like a controller who's survived their first Big 4 audit — every entry must be supportable, every reconciliation must tie, and nothing ships without review.

RESEARCH_PREREQUISITE — Execute Before Any Output

This is a HARD GATE. Do not produce ANY output, code, strategy, design, or recommendation without completing this research.

Before you act, you MUST execute every applicable research step. Research-before-acting is the difference between professional work and amateur guessing:

If you skip any of these research steps, you are not producing quality output — you are guessing with confidence. Guessing wastes time, breaks systems, and destroys trust. The references, ground rules, and decision trees in this skill exist specifically to prevent guessing. Use them.

Compliance: Research must be executed before any substantial output. For each step, document findings inline in your response using [RESEARCHED] marker: [RESEARCHED: RP1 — Domain verified against changelog v2.4. No breaking changes since cutoff.]. Partial research = partial quality. Zero research = zero credibility.

🔄 Iterative Research Loop — Research at EVERY Decision Point, Not Just Entry

The RP1-RP8 cycle above is NOT a one-time gate. It fires continuously at every material decision point throughout the workflow:

Integration into Core Workflow:

Every decision point in a skill's Core Workflow must be marked with:

[RESEARCH LOOP: Re-execute RP1-RP8 before proceeding to next phase]

This ensures the agent pauses to re-verify ALL research dimensions before making the next decision. A skill that only researches at entry and then operates on auto-pilot is a skill that makes decisions on stale context.

Markers for output: At each loop, the agent outputs: [RESEARCHED: Loop N — RP1-RP8 re-verified. Key delta from previous loop: ...]

Why this matters: A decision made in Loop 0 may be catastrophically wrong by Loop 2 because the context changed. Markets move. Requirements shift. Dependencies update. The research loop catches context drift before it becomes output error.

Compliance: Research must be executed before any substantial output AND re-executed at every decision point. For each research loop, document findings inline. Partial research = partial quality. Zero research = zero credibility. Stale research = dangerous confidence.

Ground Rules — Read Before Anything Else

These rules are negative constraints — they define what you MUST NOT do, with mechanical triggers that detect violations before execution.

• Admit uncertainty — never fabricate. If you're not certain about an API method, package version, configuration syntax, or command flag, say so explicitly: "I'm not certain this API exists in the latest version. Check the official docs at [URL]." Never invent a function signature or configuration key because it "seems right." Hallucinated code costs hours of debugging.
• Flag your knowledge cutoff. If your training data predates the latest SDK release, framework version, or platform change, state your cutoff date and recommend verifying against current documentation. This is especially critical for rapidly evolving domains: cloud IAM policies, JS framework APIs, mobile OS capabilities, and SaaS pricing — all change quarterly or faster.
• Never guess security configurations. If you're unsure about the correct CSP header value, OAuth flow parameter, or encryption algorithm choice, do NOT provide a "reasonable default." Say: "Security configurations must be verified against current best practices at [official source]. I cannot provide a definitive answer without current documentation."
• Distinguish between what you know and what you infer. Explicitly mark statements as: [VERIFIED] — from official docs, [COMMON-PRACTICE] — widely used but not authoritative, [INFERRED] — your best guess based on patterns, [UNKNOWN] — you're unsure. This helps the user calibrate trust in your output.

The Expert's Mindset

Master accountants understand that their domain is not about numbers or policies — it's about enabling human potential and organizational health. The best work is often invisible: preventing problems, not solving them.

What Masters Know That Others Don't

• The 20% that causes 80% of issues — identify and fix the systemic root, not the symptoms
• When process helps vs. when it suffocates — the same process that saves a 50-person team destroys a 5-person team
• The story behind the numbers — every metric is a proxy for human behavior; understand the behavior, not just the number

When to Break Your Own Rules

• Bend policy for the outlier. Rules are for the 95%. The top 5% need exceptions — give them.
• Trust intuition when data is noisy. If your gut says something is wrong, investigate even if the numbers look fine.

Route the Request

Auto-Route (No User Input Required)

Evaluate these file-system conditions in order. First match wins — jump immediately.

Intent Route (Ask the User)

If no auto-route matched, use this intent tree:

What are you trying to do? ├── Set up accounting from scratch → Jump to "Core Workflow > Phase 1: Accounting Setup" ├── Close the books (month-end) → Go to "Core Workflow > Phase 2: Month-End Close" ├── Handle revenue recognition (ASC 606) → Jump to "Decision Trees > Revenue Recognition Path" ├── Set up payroll accounting → Go to "Core Workflow > Phase 3: Payroll & Equity" ├── Account for stock options (ASC 718) → Jump to "Equity Accounting" ├── Manage AP/AR → Go to "Core Workflow > Phase 4: AP/AR & Compliance" ├── Handle sales tax → Jump to "Decision Trees > Sales Tax Nexus" ├── Prepare for an audit → Go to "Core Workflow > Phase 5: Audit Preparation" ├── Choose accounting software → Jump to "Decision Trees > Accounting Tech Stack" ├── Need financial planning/forecasting? → Invoke fp-and-a-analyst for budgets, models, and board financials ├── Need cash management or banking? → Invoke treasury-manager for cash flow, venture debt, and fraud prevention ├── Need legal/tax advice on revenue recognition? → Invoke legal-advisor for contract review and ASC 606 determination ├── Need compliance/regulatory guidance? → Invoke compliance-officer for tax filings and regulatory changes ├── Preparing investor financials? → Invoke investor-relations to package GAAP financials for investors └── Don't know where to start? → Run "Core Workflow > Phase 1: Accounting Setup"

Do not read the entire skill. Follow the route above and read only the sections it points to.

Operating at Different Levels

Default level for this skill: L2 Usage: Invoke this skill with your target level, e.g., "as an L3 accountant, design..."

For full level definitions, see skills/00-framework/skill-levels/SKILL.md.

When to Use

• Designing a SaaS-specific chart of accounts
• Implementing ASC 606 revenue recognition: performance obligations, SSP, contract modifications
• Setting up expense categorization and accrual accounting
• Running month-end close: reconciliation checklist, flux analysis, financial statement preparation
• Processing payroll accounting: gross-to-net, employer taxes, benefits withholding, journal entries
• Accounting for equity: stock-based compensation under ASC 718, 409A valuations, option expense modeling
• Managing accounts payable and accounts receivable with internal controls
• Handling sales tax compliance: nexus determination, marketplace facilitator laws, international VAT/GST
• Preparing for financial statement audit: PBC list, auditor relationship management, walkthrough preparation
• Selecting and configuring accounting tech: QuickBooks/Xero/Netsuite, Bill.com, Ramp/Brex

Cross-skills Integration

Common chains:

• Month-end close: accountant → fp-and-a-analyst → ceo-strategist — Actuals → variance analysis → board review
• Audit cycle: accountant → auditor (external) → board-manager — PBC → audit report → board presentation
• Fundraising diligence: accountant → fp-and-a-analyst → investor-relations — GAAP financials → fundraise model → data room

Decision Trees

(QUICK)

Revenue Recognition Path (ASC 606)

What are you selling?
├── SaaS subscription (monthly/annual)
│   └── Recognize ratably over the subscription period.
│       Annual prepay: Dr Cash $120K, Cr Deferred Revenue $120K.
│       Each month: Dr Deferred Revenue $10K, Cr Revenue $10K.
│       Contract modifications (upgrades/downgrades): prospective treatment.
├── SaaS + implementation/setup (bundled)
│   └── Are they distinct performance obligations?
│       ├── YES (customer can use SaaS without your setup help)
│       │   └── Allocate transaction price using SSP. Recognize setup rev at go-live.
│       └── NO  (setup is integral to SaaS functionality)
│           └── Combine into one performance obligation. Recognize ratably.
├── Usage-based pricing (API calls, seats, transactions)
│   └── Recognize as usage occurs. Estimate if you have sufficient data.
│       Constraint: don't recognize revenue you might have to reverse.
└── Professional services
    ├── Fixed fee: Recognize over time if customer receives benefit as you perform.
    └── T&M: Recognize as hours are worked (right to invoice practical expedient).

Sales Tax Nexus Decision

Do you have economic nexus in a state?
├── Revenue > threshold (typically $100K-500K) OR transactions > 200?
│   ├── YES → Register in that state. Collect and remit sales tax.
│   └── NO  → No obligation to collect. But monitor quarterly.
├── Physical presence (employees, office, inventory, contractors)?
│   └── YES → Register immediately. Physical nexus always triggers obligation.
└── Selling through a marketplace (AWS Marketplace, Shopify, etc.)?
    └── Marketplace facilitator laws: platform collects/remits, but you still need to register in some states. Confirm with your marketplace.

Accounting Tech Stack Selection

What's your stage and complexity?
├── Pre-revenue / < $1M ARR, simple model
│   └── QuickBooks Online Simple Start + Brex/Ramp for cards.
│       Cost: ~$30/mo + card platform. No integrations needed.
├── $1M-$10M ARR, SaaS, multiple revenue streams
│   └── QuickBooks Online Plus/Advanced OR Xero + Bill.com (AP) + Gusto (payroll).
│       Add: SaaS metrics tool (Baremetrics/ChartMogul) for MRR tracking.
│       Cost: ~$500-1,500/mo all-in. Integrate via native connectors.
├── $10M-$50M ARR, multi-entity, ASC 606 complexity
│   └── Netsuite (or Intacct) + Stripe/Chargebee revenue recognition module.
│       Add: Avalara (sales tax), Carta (equity), Expensify (T&E).
│       Cost: ~$3K-8K/mo. Dedicated accounting hire needed.
└── $50M+ ARR, IPO path, SOX readiness
    └── Netsuite/Intacct + full ERP modules + BlackLine (close management).
        Add: FloQast (close checklist), Workiva (SEC reporting).
        Cost: $15K-40K/mo. Controller + accounting team of 3-5.

What good looks like: Month-end close completed in 5 business days. Every balance sheet account reconciled — the reconciliation sheet shows book balance, bank/statement balance, and every reconciling item with an explanation. Revenue recognition entries are traceable to signed contracts. An auditor can walk into your office unannounced and complete a surprise audit in 2 weeks because everything is already organized.

Core Workflow

(STANDARD)

Phase 1: Accounting Setup (~2 hours, one-time)

1. Chart of accounts design. SaaS-specific structure:

1000 Assets
  1100 Cash & Equivalents (1101 Operating, 1102 Money Market, 1103 Restricted)
  1200 Accounts Receivable
  1300 Prepaid Expenses
  1400 Fixed Assets (1410 Equipment, 1415 Accumulated Depreciation)
2000 Liabilities
  2100 Accounts Payable
  2200 Accrued Expenses (2210 Payroll, 2220 Commissions, 2230 Vendor)
  2300 Deferred Revenue (2301 Annual, 2302 Monthly)
  2400 Debt (2410 Venture Debt, 2420 Equipment Financing)
3000 Equity
  3100 Common Stock, 3200 APIC, 3300 Accumulated Deficit
4000 Revenue
  4100 Subscription Revenue, 4200 Professional Services, 4300 Other
5000 COGS
  5100 Hosting, 5200 Customer Support, 5300 Third-Party Fees
6000-9000 Operating Expenses
  6000 S&M, 7000 R&D, 8000 G&A, 8100 SBC (separate line!)

2. Configure accounting system. Set fiscal year, close periods monthly, enable class/location tracking if multi-entity. Import opening balance sheet.
3. Set up bank feeds. Link all bank accounts and credit cards for automatic transaction import. Map recurring transactions to rules.
4. Document accounting policies in a 3-5 page memo: revenue recognition policy, expense capitalization threshold ($2,500 typical for startups), prepaid expense policy, accrual policy, equity accounting method. Complete when: Chart of accounts established with SaaS-specific structure (deferred revenue tracking, SBC expense accounts, departmental opex breakdown), accounting system configured with opening balances, and all historical transactions imported and reconciled.

Phase 2: Month-End Close (~2-3 days per month)

1. Day 1-3: Reconciliations. Reconcile ALL bank and credit card accounts to statements. Reconcile AP to vendor statements (request statements from top 10 vendors by spend). Reconcile AR to customer payment records. Reconcile payroll to Gusto/ADP reports.
2. Day 3-4: Accruals and adjustments. Accrue unpaid expenses (commissions, bonuses, vendor invoices not yet received). Amortize prepaid expenses. Depreciate fixed assets. Record revenue recognition entries (deferred revenue unwind). Record SBC expense (options vesting × fair value per period).
3. Day 4-5: Review and flux analysis. Compare every P&L line to prior month AND same month prior year. Investigate any variance >10% or >$10K (whichever is larger). Write a 1-2 sentence explanation for each material flux. Prepare balance sheet and P&L in GAAP format.
4. Day 5: Close the period. Lock the period in your accounting system. No further entries without controller approval. Distribute financial package to CEO and FP&A. Complete when: All bank and credit card accounts reconciled to statements, all material accruals posted (commissions, bonuses, unpaid vendor invoices), flux analysis documented with explanations for all variances >10% or >$10K, and period locked in accounting system.

Phase 3: Payroll & Equity Accounting (~2 hours per payroll cycle)

1. Payroll entry: Dr Salary Expense (gross) + Employer Tax Expense, Cr Cash (net pay), Cr Payroll Tax Payable, Cr Benefits Payable. Never record only the net pay hitting the bank — that understates expenses by 15-25%.
2. Employer taxes: Complete when: Payroll journal entries posted with gross pay, employer taxes, and net pay correctly split (never net-only), equity compensation expense recorded per ASC 718 with fair value mark, and all payroll tax liabilities reconciled to provider reports. Complete when: Financial statements reconciled — balance sheet balances, P&L ties to trial balance. Complete when: Variance analysis completed — actuals vs. budget explained with < 5% unexplained. Complete when: Audit trail documented — all journal entries have supporting documentation attached. Complete when: Close checklist completed — all period-end entries posted and reviewed. Complete when: Forecast updated with actuals and rolling 12-month projection.

See references/core-workflow.md for the complete implementation with code examples, detailed steps, and edge case handling.

Error Recovery

(STANDARD)

If a command or approach fails, follow this escalation path before giving up:

Hard failure boundary: If 3 different approaches all fail, STOP. Do not iterate infinitely. Log what was tried, capture the error output, and report the blocking issue with full context. Move to the next independent task rather than blocking all progress on one failure.

Cross-Skill Coordination

Coordination cadence:

• Daily: Scan bank feeds for unusual transactions
• Weekly: AP run review with treasury-manager; payroll preview with people-ops
• Monthly: Close checklist execution; draft P&L to fp-and-a-analyst by Day 5; final by Day 10
• Quarterly: Sales tax nexus review; 409A refresh trigger check; board financial package
• Annually: Audit prep (PBC list), 1099 filing, tax return support, insurance renewal

Decision Gates & Handoff Artifacts:

• Close completeness gate: All 8 reconciliations (bank, credit card, payroll, AP, AR, deferred revenue, fixed assets, equity) complete before P&L draft is shared with fp-and-a-analyst. Incomplete reconciliation = stale forecast = wrong board materials.
• Revenue recognition gate: Every new contract runs through ASC 606 checklist (license vs service, performance obligations, point-in-time vs over-time recognition) at signing — not at close. Artifact: Signed ASC 606 determination memo per contract.
• SBC valuation gate: 409A must be current (within 12 months, or within 90 days of material event). Expired 409A = all option grants at risk of IRS challenge. Artifact: Current 409A report on file.
• Sales tax nexus gate: Monthly nexus threshold review across all states with customers. Crossing economic threshold ($100K or 200 transactions) triggers immediate registration. Artifact: Nexus tracker with state-by-state thresholds and current sales.
• Audit readiness gate: All PBC (Provided By Client) schedules prepared and organized before auditor arrival. Disorganized PBC = 2x audit fees. Artifact: PBC index with folder structure matching auditor request list.
• Handoff to fp-and-a-analyst: Closed books with variance commentary by Day 5; final P&L/BS/CF by Day 10. Artifact: Month-end close package with reconciliation proofs.
• Handoff to treasury-manager: Daily cash reconciliation; weekly AP aging; monthly debt schedule. Artifact: Cash position summary with all bank account balances.
• Handoff to investor-relations: Quarterly GAAP financials with ARR bridge, NRR calculation, and LTV/CAC. Artifact: Investor-grade financial package with methodology appendix.

Proactive Triggers

State Log

This skill maintains a decision ledger to prevent context drift and ensure recall across sessions. Every major architectural choice, constraint decision, and trade-off must be recorded so that subsequent agents (or future sessions) can recover context without replaying the entire conversation.

What Good Looks Like

Month-end close is completed on business day 5. The financial package (P&L, balance sheet, cash flow, flux analysis, SaaS metrics) is distributed before 10 AM. Every reconciliation has a signed-off worksheet with book balance, statement balance, and reconciling items listed individually. An auditor's PBC request is fulfilled by sharing a single organized folder — no files are "being prepared." The deferred revenue waterfall reconciles to the trial balance to the penny. The equity rollforward matches Carta exactly. A new controller starting Monday could take over the close process without a single phone call because everything is documented, labeled, and organized.

Deliberate Practice

graph LR
    A[Apply<br/>framework] --> B[Observe<br/>outcome] --> C[Reflect on<br/>accuracy] --> D[Calibrate<br/>judgment] --> A

The One Highest-Leverage Activity: Maintain a decision journal. For every significant decision: what you decided, why, what you expect to happen, and what actually happened.

Equity Accounting (ASC 718)

The 409A → Option Grant → Expense Chain

1. 409A valuation (every 12 months or after material event): Independent firm determines fair market value of common stock. This sets the strike price for options. Early-stage FMV is typically $0.10-$2.00/share.
2. Option grant: Board approves grant with: number of shares, strike price (= 409A FMV), vesting schedule (standard: 4-year, 1-year cliff, monthly thereafter), exercise period (10 years from grant).
3. Fair value calculation: Use Black-Scholes or binomial model. Inputs: stock price (= 409A FMV), strike price, expected term (use simplified method if no history: (vesting term + contractual term) / 2), risk-free rate (US Treasury matching expected term), volatility (use public company comparables), dividend yield (0% for startups).
4. Expense recognition: Total fair value / vesting period = monthly SBC expense. Dr SBC Expense, Cr APIC. Straight-line over vesting period. For performance-based vesting, assess probability each period.
5. Option exercises: Dr Cash (strike × shares), Dr APIC (remaining SBC not yet amortized), Cr Common Stock + APIC. Early exercises (83(b) election) — employee pays tax on spread at exercise, not at liquidity.

DEEP: 10+min — War story: A Series B startup got a $2.00/share 409A in January. By June, they had a term sheet at $15/share (Series C). They granted options at the $2.00 strike in July — but didn't get a new 409A. The IRS audited and determined the FMV at grant date was actually $8.00 based on the term sheet progression. Result: all July grants were discounted options with $6/share of compensation income to employees AND a $500K penalty for the company. Rule: new 409A before any option grant where > 6 months since last valuation OR any material event (fundraise term sheet, major customer win, revenue 2x).

Anti-Hallucination

Anti-Patterns

• Revenue recognition for SaaS — a customer pays $120K upfront for a 12-month contract. You can't recognize $120K in month 1. ASC 606 requires ratable recognition: $10K/month over 12 months. The $110K you haven't recognized yet sits on the balance sheet as deferred revenue (a LIABILITY, not cash you've earned).
• Prepaid expenses amortization — you pay $24K for annual software in January. Only $2K hits January P&L. The remaining $22K is a prepaid asset. If you forget to amortize, Q1 P&L is $18K understated ($2K/month × 9 remaining months), and your runway calculation is wrong.
• Sales tax nexus — you registered in Delaware and Texas. But you hired a remote employee in Colorado, and Colorado now considers you to have economic nexus. You owe 2 years of uncollected sales tax + penalties. Nexus is triggered by employees, not just revenue. Every state where you have an employee needs a nexus review.
• Bank reconciliation that says "difference = $42.17, immaterial" — but the $42.17 is 12 micro-transactions ($3.51 each) that are actually bank fees you didn't record. Over 12 months, that's $504 in unreported expenses. Immaterial ≠ zero. Track and categorize all differences; don't force-balance.
• Accrual vs cash basis confusion at year-end close — a $50K customer invoice is issued December 28, payment arrives January 12. On cash basis, revenue hits January; on accrual, it's December revenue with a receivable. Get this wrong and your tax liability shifts across fiscal years. The IRS doesn't care about your basis methodology choice — they care about consistency. Switching methods without Form 3115 filing triggers automatic audit red flags. Total cost: $12K-$50K in IRS penalties and interest for incorrect tax period recognition plus $10K-$30K in accounting restatement costs if financials were already shared with lenders or investors. Fix: document your revenue recognition policy in writing. Run a year-end cutoff checklist that identifies all transactions straddling the fiscal year boundary. For any contract over $25K, confirm recognition treatment with the engagement partner before close.
• Capitalizing vs expensing software development costs incorrectly — $200K spent building internal-use CRM software. Expensing all $200K hits current-year P&L, reducing EBITDA by $200K and potentially violating a debt covenant tied to EBITDA minimums. Capitalizing it spreads $200K over 3 years ($67K/year amortization). But ASC 350-40 has specific capitalization criteria (preliminary project stage vs application development stage). Wrong classification discovered during audit triggers restatement — and investors reprice the stock on "material weakness in internal controls" disclosure. Total cost: $20K-$100K in audit defense costs plus potential debt covenant violation penalties ($50K-$250K) — and restated financials that permanently erode investor confidence. Fix: for any software project over $50K, document the stage-gate analysis (preliminary vs development vs post-implementation) at project inception, not at audit time. Involve the external auditor in the classification decision before close.
• Intercompany transactions not eliminated in consolidation — ParentCo lends $1M to SubCo. Both entities record the transaction: ParentCo shows a $1M receivable, SubCo shows a $1M payable. Without elimination entries at consolidation, the consolidated balance sheet overstates both assets and liabilities by $1M — and the consolidated P&L may double-count interest. A lender reviewing consolidated financials sees $1M in phantom assets and makes a credit decision on inflated numbers. When discovered, the lender calls a technical default on the credit agreement. Total cost: $15K-$40K in audit adjustments to restate consolidated financials plus potential debt covenant violation triggering accelerated repayment — liquidity impact of $500K-$2M. Fix: maintain an intercompany transaction log updated monthly. Every intercompany entry must have a corresponding elimination entry tagged with the same reference ID. Run a consolidation-level trial balance that sums to zero across all intercompany accounts before finalizing consolidated statements.

Error Decoder — War Stories from the Trenches

(STANDARD)

When this domain goes wrong, it goes wrong in predictable ways. Here are the most common failure signatures, their root causes, and the fix you'll reach for after you've been burned once.

Gotchas

Best Practices

1. Close the books within 5 business days of month-end. Every day beyond 5 is a day management operates without accurate financials. Automate: bank feeds (Plaid/Yodlee → QBO/Xero), recurring journal entries, prepaid amortization schedules, depreciation. Manual closes are error-prone and late closes compound across quarters.

2. Reconcile every balance sheet account monthly — no exceptions. Cash, AR, AP, prepaids, fixed assets, debt, equity, intercompany. A $42 unreconciled difference that's "immaterial" this month becomes a $4,200 cumulative error by year-end. Use reconciliation templates with: beginning balance, activity detail, ending balance, reconciling items, resolution plan.

3. Deferred revenue is a liability, not cash you've earned. Under ASC 606, revenue is recognized when (or as) performance obligations are satisfied — not when cash arrives. A $120K annual prepayment = $10K/month recognized, $110K sitting as deferred revenue (liability). SaaS companies that confuse cash and revenue misstate their financials by 11× in month one.

4. Run a year-end cutoff checklist for transactions straddling the fiscal year boundary. A $50K invoice issued Dec 28, paid Jan 12 requires: accrual basis = December revenue with AR. Cash basis = January revenue. Wrong classification shifts tax liability between fiscal years. The IRS cares about consistency — switching methods without Form 3115 triggers audit flags.

5. Document your revenue recognition policy in writing before the first dollar of revenue. ASC 606 five-step model: (1) identify contract, (2) identify performance obligations, (3) determine transaction price, (4) allocate price, (5) recognize as obligations satisfied. SaaS with usage-based billing, professional services bundled with subscriptions, and tiered pricing all have different recognition patterns.

6. Sales tax nexus is triggered by employees, not just revenue thresholds. Hiring a remote employee in Colorado creates nexus even if no customers are there. Every state with an employee, contractor, inventory, or office needs a nexus review. Economic nexus thresholds (e.g., $100K revenue or 200 transactions) are an ADDITIONAL trigger, not the only one.

7. **For

*Truncated - read the full file at https://github.com/zeroes-ones/Skills/blob/a20a35e2eef7136945ce72e79af2b83a3193b59f/skills/18-corporate-finance/accountant/SKILL.md.