# Workpaper Review Gate
> High-density context for LLM agents and accounting automation pipelines.

## Package Overview
- **Repository**: https://github.com/ryanduguid/accounting-review-pipeline/tree/main/packages/review-ready-gate
- **Distribution name**: `review-ready-gate`
- **CLI command**: `review-ready`
- **Domain**: Local, deterministic readiness gating for Australian public-practice workpaper packs (BAS, month-end, year-end).
- **Control basis**: Required-artefact completeness, self-review assertions, open-item blocking, trial-balance integrity, GST 1A/1B tie-out, optional bank rec, year-end tie-out matrix, and prior-finding repeats.
- **Manager evaluation**: [evaluation/manager_review_gate/README.md](evaluation/manager_review_gate/README.md)

## Core Modules
- `reviewready.engine`: Builds `READY`, `NOT_READY`, or `BLOCKED` packs without mutating an accounting system.
- `reviewready.loader`: Validates input schemas and captures immutable byte snapshots with SHA-256 source digests.
- `reviewready.report`: Writes JSON, Markdown, and CSV readiness-pack files.
- `reviewready.cli`: `review-ready gate` and `review-ready view`.
- `reviewready.viewer`: Fail-closed read of an existing pack. Duplicate JSON keys, disagreeing artefacts, or a missing review-boundary statement are exit `1`, not a displayed sheet.

## Architectural Boundaries
1. **Gate, not review.** A `READY` pack may enter manager review. The tool does not decide that the work is correct.
2. **Acknowledgement never changes status.** A review note records that a human looked; it cannot flip `NOT_READY` or `BLOCKED` to `READY`.
3. **No operational authority.** The package does not post journals, lodge returns, or connect to Xero.
4. **Sibling tools.** Trial-balance variance review remains [Monthly Close Controls](https://github.com/ryanduguid/accounting-review-pipeline). This gate sits upstream of that pack.
