fpa-cfo-judgment

fpa-cfo-judgment is a skill for Claude Code from JeffBrines/openfpa. It costs 61 tokens per session (773 once invoked), scanned A, original, MIT.

A set of checks for judging financial reports such as profit-and-loss statements, balance sheets, forecasts, and cash figures. It focuses on what the numbers may leave out or misrepresent.

In plain words
What is it for?
Use it when reviewing revenue, margins, cash, forecasts, company results, or reports covering several legal entities.
Why use it?
Financial figures can look good because costs are posted late, periods overlap, or transactions are counted twice. These checks help identify such issues before drawing conclusions.

Skill for Claude Code

Written for Claude Code: shipped in a Claude Code plugin.

Part of the openfpa plugin — 14 skills shipped together

Good fit Use it when reviewing revenue, margins, cash, forecasts, company results, or reports covering several legal entities.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/jeffbrines/openfpa/fpa-cfo-judgment
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.

Any agent
npx skills add JeffBrines/openfpa --skill fpa-cfo-judgment
Clone the repo
git clone --depth 1 https://github.com/JeffBrines/openfpa

Made for: Claude Code.

Or install openfpa, the plugin that ships this one along with the rest of its 14 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 fpa-cfo-judgment

README.md
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Your own site
<a href="https://agentmods.dev/skills/jeffbrines/openfpa/fpa-cfo-judgment"><img src="https://agentmods.dev/badge/skills/jeffbrines/openfpa/fpa-cfo-judgment/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 fpa-cfo-judgment

Your own site · 80×15
<a href="https://agentmods.dev/skills/jeffbrines/openfpa/fpa-cfo-judgment"><img src="https://agentmods.dev/badge/skills/jeffbrines/openfpa/fpa-cfo-judgment.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 61 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 773 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 $0.00061 $0.00773
Opus 5 $0.00030 $0.00387
Sonnet 5 $0.00012 $0.00155
Haiku 4.5 $0.00006 $0.00077

Measured 9d ago against content hash 73ac18567969, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-09, from the pricing page.

Security

Grade A, and why

fpa-cfo-judgment 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 9d 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.

skills/fpa-cfo-judgment/SKILL.md · 41 lines

How it starts

The opening of the file, as written. The whole thing — 41 lines — stays where its author put it; the contents beside it link to each section on GitHub.

CFO Judgment

Overview

A forecast that's arithmetically correct can still be wrong about reality. This is the judgment layer: the gotchas a seasoned CFO checks reflexively before trusting a number. Consult it during any analysis - close, briefing, runway, scenario.

Core principle: Numbers lie by omission. Before reporting a figure, ask what's not in it yet.

The reflexes

Trap What a CFO checks
Pre-close months look great COGS and accruals post late. A high gross margin in a not-yet-closed month is usually unposted cost, not real profit. Exclude pre-close months from conclusions, or flag them loudly.
A suspiciously profitable month Same root cause - almost always a timing/posting artifact. Reconcile before celebrating.
Data seams When two ingestion sources or periods meet (e.g. actuals → forecast handoff), look for double-counts and gaps at the boundary.
Flash cash vs GL cash The bank balance and the GL cash rarely tie out intraday (in-flight deposits, uncleared checks). Know which one you're quoting.
Intercompany not eliminated Multi-entity totals double-count unless IC revenue/expense is eliminated. A "profitable" entity may just be billing its sibling.
Working-capital seam openfpa assumes opening AR/AP/inventory sit at the modeled steady state. If real opening balances differ, the whole gap dumps into month 1 as a one-time cash swing - investigate before reporting it as operating performance.
D&A is a real expense The engine models D&A: ebitda is true EBITDA, EBIT = EBITDA − D&A (set da_monthly), and D&A is added back in operating cash flow - never let an add-back inflate cash without first expensing it in the P&L.
Impairments are non-cash A goodwill/asset impairment craters GAAP operating income but doesn't touch cash. Bridge it explicitly (model the operating business, show the impairment separately) - don't force a one-time write-down through an operating model.
Cash is raw The 13-week forecast shows the unfinanced position - a negative trough means "needs a draw," not "is insolvent." Say which.
Known one-offs are flagged Read .fpa/corrections/ for type: context notes (e.g. "Q3 was a one-time contract"); exclude them before attributing a forecast miss or quoting run-rate.

Read the full file on GitHub · 41 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. 9d ago First seen · 41 lines · 61 tokens per session scan A 73ac18567969

Subscribe to this mod's changes

fpa-cfo-judgment is a skill published in the GitHub repository JeffBrines/openfpa (6 stars, last pushed 2mo ago), licensed MIT. It adds 61 tokens to every session and 773 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 2026-08-31.

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