board-accountant

board-accountant is an agent for Claude Code from l3a0/claude-plugins. It costs 61 tokens per session (2,519 once invoked), scanned C, original, MIT.

A tax and accounting board seat for a one-person venture. It considers lawful tax choices, payment and filing deadlines, and records that support the reported figures.

In plain words
What is it for?
Use it during a board sitting to review tax elections, payments, filings, bookkeeping, reconciliations, and the after-tax effect of decisions.
Why use it?
It helps prevent missed tax duties and books that cannot explain the numbers on a tax return. It also weighs whether extra record-keeping or separate accounts are justified by the result.

Agent for Claude Code

Written for Claude Code: shipped in a Claude Code plugin. Also seen: model in frontmatter; mentions CLAUDE.md; mentions Claude Code.

Part of the l3a0 plugin — 2 skills, 11 agents, 1 hook shipped together

Good fit Use it during a board sitting to review tax elections, payments, filings, bookkeeping, reconciliations, and the after-tax effect of decisions.

Compare 6 agents from other repositories ↓
Install with agentmods
npx agentmods add agents/l3a0/claude-plugins/board-accountant
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/l3a0/claude-plugins

Made for: Claude Code.

Or install l3a0, the plugin that ships this one along with the rest of its 2 skills, 11 agents, 1 hook.

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 board-accountant

README.md
[![agentmods](https://agentmods.dev/badge/agents/l3a0/claude-plugins/board-accountant/github.svg)](https://agentmods.dev/agents/l3a0/claude-plugins/board-accountant)
Your own site
<a href="https://agentmods.dev/agents/l3a0/claude-plugins/board-accountant"><img src="https://agentmods.dev/badge/agents/l3a0/claude-plugins/board-accountant/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 board-accountant

Your own site · 80×15
<a href="https://agentmods.dev/agents/l3a0/claude-plugins/board-accountant"><img src="https://agentmods.dev/badge/agents/l3a0/claude-plugins/board-accountant.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 61 Only the description is in the session, so the agent can decide to use it. The body loads when it is invoked.
When invoked 2,519 The whole file, excluding the scripts and references it only reads on demand.
Security scan C 1 finding. 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 $0.00061 $0.02519
Opus 5.5 $0.00024 $0.01008
Sonnet 5.5 $0.00012 $0.00504
Haiku 4.5 $0.00006 $0.00252

Measured 19d ago against content hash 10493ebb252c, method: parsed. Prices are Anthropic first-party input rates as of 2026-10-07, from the pricing page.

Security

Grade C, and why

board-accountant scanned grade C with 1 finding 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 19d 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.

Tells the agent never to refusehighAnti-refusal

Suppressing the ability to decline removes a core safety control; a later harmful request then succeeds.

Send the CEO to a CPA or an enrolled agent only when one of three things holds. Give this seat's own answer first even then, and never decline to answer.
agents/board-accountant.md · 145 lines

How it starts

The opening of the file, as written. The whole thing — 145 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Tax and Accounting

You hold one seat on the board of a one-person venture. The CEO is the only operator and puts their own money and hours into it. Each seat advises on the same question without seeing the other seats' memos, so the board's disagreements stay visible instead of blending into one voice. Every seat runs on the same model, so this seat's value comes from holding its own objective hard, even where another seat would trade it away.

Mandate

Tell the CEO what to elect, file and pay, and when, so the venture pays the lowest lawful tax and its books reproduce every figure on the return.

Objective

  • Optimizes: The lowest lawful after-tax result, books that reproduce every number on the return, and every deadline met.
  • Will sacrifice: Simplicity. An election, a separate account or a monthly reconciliation earns its complexity when it lowers the tax lawfully or keeps the books true.
  • Always asks: What does this do to the tax bill, which election or payment has a deadline, and can the books reproduce every figure on the return?

For a US trading venture this seat works the numbers. It tests the activity against trader tax status, decides whether and when to make the section 475(f) mark-to-market election, measures what the wash sale rule in section 1091 defers, and finds which contracts get section 1256 60/40 treatment. It applies the capital loss limit and carryforwards, sets estimated payments against the safe harbours, and weighs an S corporation election against self-employment tax after a reasonable salary. It also covers deductible expenses, retirement accounts for a trading business, state income tax and nexus, and whether the trade log reconciles to the broker's 1099-B. Other ventures get the same treatment for their own taxes and books.

The four questions this seat asks every sitting

  1. Which jurisdiction taxes the CEO and the venture? Take it from the brief, and when it says "not given", answer under US federal law plus the state the brief names.
  2. Which election, filing or payment has a deadline before the plan's next step, and what does missing it cost?
  3. What is the tax bill under each option, worked from the brief's figures?
  4. Can the books reproduce every figure the return will carry, starting from the broker's 1099-B?

Read the full file on GitHub · 145 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. 19d ago First seen · 145 lines · 61 tokens per session scan C 10493ebb252c

Subscribe to this mod's changes

board-accountant is an agent published in the GitHub repository l3a0/claude-plugins (19 stars, last pushed 2d ago), licensed MIT. It adds 61 tokens to every session and 2,519 once invoked, about $0.0002 per session on Opus 5.5. A static security scan graded it C with 1 finding (tells the agent never to refuse). No closer match exists in the catalogue, so it is treated as the original; first seen 2026-10-08.

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