materiality

materiality is a skill for Claude Code, Codex from bromso/metapowers. It costs 8 tokens per session (543 once invoked), scanned A, original, MIT.

A process for deciding whether a financial difference is large or important enough to change a report, disclose, or investigate. It considers both the amount and the nature of the item.

In plain words
What is it for?
Setting overall, testing, and trivial thresholds and assessing errors in financial statements.
Why use it?
It helps focus review and correction work on issues that could affect decisions or hide fraud and other important problems.

Skill for Claude CodeCodex

Part of the accounting plugin — 13 skills 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 skills/bromso/metapowers/materiality
Any agent
npx skills add bromso/metapowers --skill materiality
Clone the repo
git clone --depth 1 https://github.com/bromso/metapowers

Made for: Claude Code, Codex.

Or install accounting, the plugin that ships this one along with the rest of its 13 skills.

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 materiality

README.md
[![agentmods](https://agentmods.dev/badge/skills/bromso/metapowers/materiality.svg)](https://agentmods.dev/skills/bromso/metapowers/materiality)
Your own site
<a href="https://agentmods.dev/skills/bromso/metapowers/materiality"><img src="https://agentmods.dev/badge/skills/bromso/metapowers/materiality.svg" alt="Measured on agentmods" height="20"></a>
Per session 8 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 543 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 $0.00008 $0.00543
Opus 5 $0.00004 $0.00271
Sonnet 5 $0.00002 $0.00109
Haiku 4.5 $0.00001 $0.00054

Measured 4d ago against content hash 8241eec6225f, method: parsed. Prices are Anthropic first-party input rates as of 2026-08-30, from the pricing page.

Security

Grade A, and why

materiality 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 4d 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.

plugins/accounting/skills/materiality/SKILL.md · 55 lines

How it starts

The opening of the file, as written. The whole thing — 55 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Materiality

Determine materiality thresholds for "$ARGUMENTS". Establish quantitative and qualitative benchmarks to guide which items require adjustment, disclosure, or further investigation.

Prerequisites

None — utility skill, run anytime. Most effective after Phase 4 (trial balance) or Phase 7 (statements) when financial totals are available.

Process

  1. Select materiality benchmarks:

    • Common quantitative benchmarks:
      • 5-10% of pre-tax income (for-profit entities)
      • 0.5-1% of total revenue
      • 0.5-1% of total assets
      • 1-2% of total equity
    • Choose the benchmark most relevant to the entity's circumstances
    • For nonprofits, consider total expenses or total contributions
  2. Calculate materiality levels:

    • Overall materiality — the threshold for the financial statements as a whole
    • Performance materiality — a reduced threshold (typically 50-75% of overall) used during testing to allow for undetected misstatements
    • Trivial threshold — below this amount, items are clearly inconsequential (typically 5% of overall materiality)
  3. Apply qualitative factors:

    • Even below quantitative thresholds, items may be material if they:
      • Involve fraud or illegal acts
      • Affect compliance with debt covenants or regulatory requirements
      • Change a trend (e.g., turn a profit into a loss)
      • Affect management compensation or bonuses
      • Involve related-party transactions
      • Were previously communicated as significant
  4. Document materiality decisions:

    • Apply thresholds to known misstatements and adjustments
    • Recommend which items to adjust and which to pass on
    • Aggregate unadjusted items and assess whether the total is material
  5. Write the artifact to .metapowers/accounting/$ARGUMENTS/materiality.md with sections:

    • Materiality Calculation — benchmark selected, base amount, and computed thresholds
    • Qualitative Factors — additional considerations that could lower thresholds
    • Application — list of items evaluated against materiality with adjust/pass recommendation
    • Summary of Unadjusted Differences — items passed on and their aggregate effect

Read the full file on GitHub · 55 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. 4d ago First seen · 55 lines · 8 tokens per session scan A 8241eec6225f

Subscribe to this mod's changes

materiality is a skill published in the GitHub repository bromso/metapowers (1 stars, last pushed 4mo ago), licensed MIT. It adds 8 tokens to every session and 543 once invoked, about $0.0000 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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