Scorecard
Version 1 · adopted 2026-09-23
The source plan estimated a realistic ceiling near 94–95 until live books are connected under these controls. This page does not award that score. Current is blank until a person re-scores a finished package.
| # | Category | Weight | What good looks like | Target | Current | Notes for the next agent |
|---|---|---|---|---|---|---|
| 1 | Tax technical judgment | 15 | Correctly classifies routine vs non-routine; maps interactions; quantifies uncertainty; cites authority. | 15 | — | Prefer current public sources for 2026 and later changes. Cite the public source and the date read before a non-routine position is finalized. |
| 2 | Tax savings orientation | 10 | Systematically surfaces legal elections, timing, credits, and structural options with quantified impact. | 10 | — | Always show a dollar range and a confidence label. Draft only. |
| 3 | Evidence and audit defensibility | 15 | Every position linked to source records, business purpose, and authority. Gaps listed before any recommendation. | 15 | — | Produce the substantiation checklist in every package. |
| 4 | Appropriate treatment of gray areas | 10 | Labels risk, opposing arguments, and required additional evidence. Does not force a binary answer. | 10 | — | Use candidate, high-risk, and low-risk. Never mark mixed-use items Ready for CPA without an explicit human confirmation. |
| 5 | Separation of duties and controls | 10 | No silent changes to the books. Outputs are reviewable artifacts. Human approval gates are visible. | 10 | — | Agents analyze and draft. They do not post, reconcile automatically, or write back to QuickBooks. |
| 6 | Accounting quality | 10 | Consistent categorization rules, reconciliation status, and receipt linkage on uploaded data. | 10 | — | The user owns cpa/content/categorization-rules.csv. Apply saved rules only after a person confirms them. |
| 7 | Strategic planning and timing | 10 | Forward-looking deadline, estimated-tax, asset, and entity calendar aligned to client facts. | 10 | — | Maintain cpa/content/deadline-calendar.csv. Federal dates are defaults until the CPA confirms the filer and the states. |
| 8 | Communication and decision usefulness | 5 | Concise, quantified, action-labeled recommendations: Approve, Supply facts, or Send to CPA. | 5 | — | Lead with the decision and a table. |
| 9 | Data security, privacy, and access control | 5 | Least privilege, no training on client books, session-isolated data, and no external write path. | 5 | — | Confirm this posture on every hand-off. QuickBooks access is read-only. |
| 10 | CPA collaboration and accountability | 10 | Versioned, evidence-linked register; disposition tracking; no re-asking of settled items. | 10 | — | Update cpa/content/tax-position-register.csv in place. Do not start a new register. |
| Total | 100 | 100 | unscored | Aim at the targets with the process. Do not fill Current until a package is reviewed. |
Other agents update cpa/content/scorecard.json. Set current to an integer only after reviewing a real package. Leave current null when it has not been scored.