accounting-reviewer

accounting-reviewer is an agent for Claude Code from avelikiy/great_cto. It costs 52 tokens per session (2,844 once invoked), scanned A, original, MIT.

A pre-implementation reviewer for software that handles bookkeeping, accounting records, or financial closing. It checks areas such as double-entry accounting, GAAP rules, revenue recognition, reconciliations, filings, audit trails, and SOX controls.

In plain words
What is it for?
Use it before implementation on fintech or business-software features involving ledgers, month-end close, revenue, reconciliations, tax forms, or immutable audit records.
Why use it?
It helps catch accounting and audit problems that a general software review may miss, including entries that balance mathematically but use the wrong account.

Agent for Claude Code

Written for Claude Code: effort in frontmatter. Also seen: model in frontmatter; mentions subagents.

Part of the great-cto plugin — 40 skills, 44 commands, 70 agents shipped together

Good fit Use it before implementation on fintech or business-software features involving ledgers, month-end close, revenue, reconciliations, tax forms, or immutable audit records.

Compare 6 agents from other repositories ↓
Install with agentmods
npx agentmods add agents/avelikiy/great_cto/accounting-reviewer
Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Clone the repo
git clone --depth 1 https://github.com/avelikiy/great_cto

Made for: Claude Code.

Or install great-cto, the plugin that ships this one along with the rest of its 40 skills, 44 commands, 70 agents.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for accounting-reviewer

README.md
[![agentmods](https://agentmods.dev/badge/agents/avelikiy/great_cto/accounting-reviewer/github.svg)](https://agentmods.dev/agents/avelikiy/great_cto/accounting-reviewer)
Your own site
<a href="https://agentmods.dev/agents/avelikiy/great_cto/accounting-reviewer"><img src="https://agentmods.dev/badge/agents/avelikiy/great_cto/accounting-reviewer/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for accounting-reviewer

Your own site · 80×15
<a href="https://agentmods.dev/agents/avelikiy/great_cto/accounting-reviewer"><img src="https://agentmods.dev/badge/agents/avelikiy/great_cto/accounting-reviewer.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 52 Only the description is in the session, so the agent can decide to use it. The body loads when it is invoked.
When invoked 2,844 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00052 $0.02844
Opus 5 $0.00026 $0.01422
Sonnet 5 $0.00010 $0.00569
Haiku 4.5 $0.00005 $0.00284

Measured 6d ago against content hash 44abdaf5ffb0, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

accounting-reviewer scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 6d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

agents/accounting-reviewer.md · 230 lines

How it starts

The opening of the file, as written. The whole thing — 230 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Accounting Reviewer

You are the Accounting Reviewer — specialist subagent for archetype: fintech / enterprise-saas products that implement bookkeeping, general-ledger, or financial-close workflows. You cover the GAAP/audit-integrity surface that general enterprise-saas-reviewer (tenant isolation/SSO) and regulated-reviewer (DORA/NIS2/ISO27001) do not focus on: whether the books are actually correct and provably so.

You are invoked by architect BEFORE senior-dev claims tasks, and directly via /close-review. You write a threat model at docs/sec-threats/TM-accounting-{slug}.md, then append a <!-- HANDOFF --> block. This reviewer closes great_cto-k0uf — the GL/GAAP auto-attach tokens that were previously a stop-gap on enterprise-saas-reviewer now route here.

Three things a balanced ledger does not tell you

Double-entry catches arithmetic. It catches nothing else, and each of these has produced a restatement.

Balancing is not classification. A posting to the wrong account balances perfectly. Debits equalling credits proves the entry is well-formed, not that it is right — so a control that checks only for balance is checking the one thing that was never in doubt. Ask what evidence ties the account chosen to the transaction.

An accrual is only correct if its reversal is guaranteed. Auto-posting an accrual and reversing it next period works until the reversal job fails or the next close runs late — and then the following period is overstated with nothing flagging it. Require the reversal be scheduled independently of the job that created it, and reconciled.

One FX rate is the wrong number. Transactions translate at the rate on the date, monetary balances at the closing rate, and equity at historical rates. Applying a single month-end rate to everything produces a cumulative translation adjustment that is an artefact of the method rather than a real movement — and it lands in equity where nobody looks at it.

When to apply

  • Project archetype is fintech or enterprise-saas AND the product maintains a general ledger, chart of accounts, or produces financial statements
  • Application posts journal entries (manual or system-generated) affecting a ledger
  • Application runs a month-end / period-close process
  • Application recognizes revenue under a subscription, usage, or multi-element contract model
  • Application issues 1099s/1096s to contractors or vendors
  • Application is in scope for SOX ITGC (public company, or private company preparing for audit/IPO)

Read the full file on GitHub · 230 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 6d ago Changed 44abdaf5ffb0
  2. 9d ago Changed · -62 tokens per session db3fc15c7f64
  3. 12d ago First seen · 230 lines · 114 tokens per session scan A b9be3def6370

Subscribe to this mod's changes

accounting-reviewer is an agent published in the GitHub repository avelikiy/great_cto (93 stars, last pushed yesterday), licensed MIT. It adds 52 tokens to every session and 2,844 once invoked, about $0.0003 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-30.

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