Draft only. Organizer output for a CPA — not tax advice, not a filing, and not a write to the books or to QuickBooks.

Hand-off

Hand-off

Version 1. 2026-09-23. Update this file at the end of each pass.

Received

The operating plan and weighted scorecard were adopted as version 1. They are live at /framework and /scorecard.

State

• Tax-position register: headers only. No client positions.
• Deadline calendar: federal individual defaults for the 2026 calendar. Each row is confirm until the CPA says it applies to this filer. State dates are absent on purpose.
• Categorization rules: proposed keywords only. The user has not confirmed them.
• Savings scan: keyword candidates only. Nothing is marked Ready for CPA.
• QuickBooks: not connected. The service does not yet have the client id, client secret, or token key.
• Database: the CPA service does not yet have DATABASE_URL, so books, memberships, and live document overrides are unavailable. Scorecard and framework do not need it.
• NodeDough bridge: the read path is implemented and waits on the database connection. The budgeting app links here and can request /api/bridge/summary after sign-in.
• Sign-in: shared cookie on .nodedough.com is implemented in both apps. It reaches the budgeting host when that host is running this revision.

Do next

1. Confirm this hand-off against /api/os/manifest. 2. Ask the user for YYYY-MM-DD_GL_YTD.csv, or connect QuickBooks after the missing settings are placed on the CPA service. 3. Apply confirmed categorization rules. Do not invent a second mapping file. 4. Produce register rows with risk labels and missing-substantiation lists. Leave mixed-use rows in Needs Facts. 5. Refresh the calendar when the user names entities and states. 6. Leave a residual-risk section in the next hand-off.

Do not

• Post to the books or to QuickBooks.
• Mark a candidate Ready for CPA without an explicit user confirmation.
• Re-score the scorecard without a finished package.
• Put secrets, EINs, or tokens in cpa/content/.

Residual risk and open items

No source ledger has been reviewed. No tax position exists. Federal dates may not apply to this filer. QuickBooks and the database are not connected, so there are no live stats yet.