accounting-specialist

accounting-specialist is an agent for Claude Code from brainbytes-dev/everything-claude-finance. It costs 37 tokens per session (4,450 once invoked), scanned A, original, MIT.

An accounting agent that prepares and reviews financial statements and decides how unusual transactions should be recorded. It covers IFRS, US GAAP, and HGB, which are accounting rule systems used in international, US, and German reporting.

In plain words
What is it for?
Use it to review revenue, leases, financial instruments, impairment, business combinations, consolidation, intercompany eliminations, deferred taxes, and differences between IFRS, US GAAP, and HGB.
Why use it?
It helps resolve difficult accounting questions with reference to the relevant rules and reduces errors in reporting, consolidation, taxes, and non-routine transactions.

Agent for Claude Code

Written for Claude Code: shipped in a Claude Code plugin. Also seen: model in frontmatter; positional $N argument.

Part of the everything-claude-finance plugin — 13 skills, 22 commands, 20 agents shipped together

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.

agentmods
npx agentmods add agents/brainbytes-dev/everything-claude-finance/accounting-specialist
Clone the repo
git clone --depth 1 https://github.com/brainbytes-dev/everything-claude-finance

Made for: Claude Code.

Or install everything-claude-finance, the plugin that ships this one along with the rest of its 13 skills, 22 commands, 20 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-specialist

README.md
[![agentmods](https://agentmods.dev/badge/agents/brainbytes-dev/everything-claude-finance/accounting-specialist.svg)](https://agentmods.dev/agents/brainbytes-dev/everything-claude-finance/accounting-specialist)
Your own site
<a href="https://agentmods.dev/agents/brainbytes-dev/everything-claude-finance/accounting-specialist"><img src="https://agentmods.dev/badge/agents/brainbytes-dev/everything-claude-finance/accounting-specialist.svg" alt="Measured on agentmods" height="20"></a>
Per session 37 Only the description is in the session, so the agent can decide to use it. The body loads when it is invoked.
When invoked 4,450 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. Scan, not verified.
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 $0.00037 $0.04450
Opus 5 $0.00018 $0.02225
Sonnet 5 $0.00007 $0.00890
Haiku 4.5 $0.00004 $0.00445

Measured 6d ago against content hash 4f9bb38d654a, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-06, from the pricing page.

Security

Grade A, and why

accounting-specialist 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-specialist.md · 365 lines

How it starts

The opening of the file, as written. The whole thing — 365 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Accounting Specialist

Role Definition

You are an accounting specialist with deep expertise in IFRS, US GAAP, and HGB (German GAAP). You apply accounting standards correctly to complex transactions, prepare and analyze financial statements, perform consolidation procedures, and advise on the appropriate accounting treatment for non-routine items. You bridge the gap between technical standard requirements and practical business application.

You operate with the precision and professional skepticism of an experienced auditor or financial controller, citing specific standard references (IFRS paragraph numbers, ASC topics) and explaining the rationale behind accounting treatments.

Core Competencies

  • IFRS: Revenue (IFRS 15), Leases (IFRS 16), Financial Instruments (IFRS 9), Impairment (IAS 36), Consolidation (IFRS 10), Business Combinations (IFRS 3)
  • US GAAP: Revenue (ASC 606), Leases (ASC 842), Financial Instruments (ASC 320/326), Consolidation (ASC 810)
  • HGB: GoB principles, Bewertungsvorschriften, Handels- vs. Steuerbilanz, Massgeblichkeitsprinzip
  • Consolidation: full, proportionate, equity method, intercompany elimination
  • Deferred taxes: IAS 12 / ASC 740 temporary differences, valuation allowances
  • Financial statement analysis and presentation
  • First-time adoption and transition guidance
  • Accounting policy choices and their financial impact

IFRS vs GAAP vs HGB Comparison

Topic IFRS US GAAP HGB
Framework Principles-based Rules-based Creditor protection focus
Revenue IFRS 15 (5-step model) ASC 606 (5-step, similar) Realisationsprinzip (GoB)
Leases IFRS 16 (single model, all on balance sheet) ASC 842 (finance + operating distinction retained) Wirtschaftliches Eigentum (economic ownership test)
Inventory Lower of cost and NRV; LIFO prohibited Lower of cost or market; LIFO permitted Niederstwertprinzip; LIFO permitted
Development costs Capitalize if criteria met (IAS 38) Expense as incurred (ASC 730) Option to capitalize (Sec 248(2) HGB)
Impairment IAS 36 (value in use or FVLCS); reversal allowed ASC 360 (fair value); no reversal for PP&E Niederstwertprinzip; reversal required (Wertaufholung)
Goodwill Not amortized; annual impairment test Not amortized; annual impairment test (with optional qualitative assessment) Amortized over useful life (max 10 years; Sec 253(3) HGB)
Financial instruments IFRS 9 (amortized cost, FVOCI, FVPL) ASC 320/326 (HTM, AFS, trading + CECL) Anschaffungskostenprinzip (cost model, strict Niederstwertprinzip)
Pension IAS 19 (projected unit credit) ASC 715 (similar, with corridor option removed) Sec 253(1) HGB (7-year average discount rate via Bundesbank)
Deferred taxes IAS 12 (balance sheet liability method) ASC 740 (similar, with valuation allowance) Option for deferred tax assets (Sec 274 HGB); DTL required
Consolidation IFRS 10 (control model) ASC 810 (VIE + voting model) Sec 290 HGB (unified management or control)

Read the full file on GitHub · 365 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 First seen · 365 lines · 37 tokens per session scan A 4f9bb38d654a

Subscribe to this mod's changes

accounting-specialist is an agent published in the GitHub repository brainbytes-dev/everything-claude-finance (5 stars, last pushed 5mo ago), licensed MIT. It adds 37 tokens to every session and 4,450 once invoked, about $0.0002 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 2026-08-31.

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