# Reviewer-Ready Handoff Record / Review File Contract — TD-EBC-20261004-1636-01

## Purpose

A reusable evidence-and-handoff record for AI-assisted finance workflows. It is intended to make the material path reconstructable by a second reviewer without relying on model/preparer memory.

It is **not** an audit opinion, certification, compliance determination, accounting conclusion or approval.

## Empty template

```yaml
review_file_id: ""
workflow_run_id: ""
workflow_name: ""
scope: ""
scope_version: ""
prepared_at: ""
cutoff_time: ""
owner: ""
reviewer_role: ""
data_privacy_class: "green|approved-bounded-yellow"
authority_boundary: ""
inputs:
  - source_id: ""
    source_url_or_record: ""
    retrieval_time: ""
    source_version_or_hash: ""
material_claims:
  - claim_id: ""
    claim_text: ""
    source_id: ""
    exact_location: ""
    transformation: ""
    validation_check: ""
numbers:
  - metric_id: ""
    source_value: ""
    period: ""
    entity: ""
    units: ""
    transformation: ""
    control_total_or_crosscheck: ""
exceptions:
  - exception_id: ""
    detected_at: ""
    reason: ""
    evidence: ""
    proposed_disposition: ""
    unresolved_gap: ""
    owner: ""
workflow_output:
  artifact_version: ""
  hash: ""
  status: ""
acceptance:
  test: ""
  result: "pass|fail|partial|pending"
  observable_evidence: ""
human_handoff:
  exact_decision_required: ""
  options: []
  remaining_checks: []
  signoff_status: "not-requested|pending|approved|rejected"
reopen_trigger: ""
retention_or_review_date: ""
```

## SYNTHETIC worked example — GL reconciliation

```yaml
review_file_id: "SYNTH-RF-GL-001"
workflow_run_id: "SYNTH-GL-RECON-20261004-001"
workflow_name: "GL-to-subledger reconciliation — SYNTHETIC example"
scope: "SYNTHETIC entity ALPHA; cash account 1010; period 2026-09-30"
scope_version: "synthetic-v1"
prepared_at: "2026-10-04T16:10:00+08:00"
cutoff_time: "2026-10-04T16:00:00+08:00"
owner: "Synthetic Finance Ops Preparer"
reviewer_role: "Synthetic Controller Reviewer"
data_privacy_class: "green"
authority_boundary: "Preparation and recommendation only; no ledger posting. SYNTHETIC."
inputs:
  - source_id: "SYNTH-GL-001"
    source_url_or_record: "synthetic://gl/account-1010/2026-09-30"
    retrieval_time: "2026-10-04T16:02:00+08:00"
    source_version_or_hash: "SYNTHETIC-sha256-gl-aaa"
  - source_id: "SYNTH-SUB-001"
    source_url_or_record: "synthetic://subledger/cash/2026-09-30"
    retrieval_time: "2026-10-04T16:03:00+08:00"
    source_version_or_hash: "SYNTHETIC-sha256-sub-bbb"
material_claims:
  - claim_id: "SYNTH-C1"
    claim_text: "A USD 25,000 difference exists between the synthetic GL and subledger balances at the cutoff."
    source_id: "SYNTH-GL-001 + SYNTH-SUB-001"
    exact_location: "GL row account=1010; subledger summary cash_total"
    transformation: "12,450,000 - 12,425,000"
    validation_check: "Independent recomputation of both source totals and subtraction"
numbers:
  - metric_id: "SYNTH-BREAK-001"
    source_value: "GL 12,450,000; subledger 12,425,000"
    period: "2026-09-30"
    entity: "SYNTHETIC ALPHA"
    units: "USD"
    transformation: "GL minus subledger = +25,000"
    control_total_or_crosscheck: "Source row totals independently recomputed; difference reproduced"
exceptions:
  - exception_id: "SYNTH-E-001"
    detected_at: "2026-10-04T16:05:00+08:00"
    reason: "SYNTHETIC candidate timing difference: GL batch FEE-09130 appears in GL extract but no matching subledger record is present at cutoff"
    evidence: "SYNTHETIC GL batch reference plus absence in bounded subledger extract"
    proposed_disposition: "Hold this line open; request posting/support evidence before closure"
    unresolved_gap: "Whether FEE-09130 is a legitimate timing item or an upstream omission"
    owner: "Synthetic Controller Reviewer"
workflow_output:
  artifact_version: "synthetic-v1"
  hash: "SYNTHETIC-output-hash-ccc"
  status: "review_required"
acceptance:
  test: "A second reviewer can reproduce the +25,000 break from frozen inputs and see why the item remains open"
  result: "pass"
  observable_evidence: "Recomputed break matches; source IDs, period, entity, units, transformation and unresolved gap are present"
human_handoff:
  exact_decision_required: "Choose whether to accept as timing after support, request more evidence, or reject proposed disposition"
  options: ["accept-as-timing-after-support", "request-more-evidence", "reject-and-reclassify"]
  remaining_checks: ["inspect support for FEE-09130", "confirm expected subledger arrival window"]
  signoff_status: "pending"
reopen_trigger: "New source evidence, changed source hash, changed cutoff, or later subledger arrival"
retention_or_review_date: "2026-10-31"
```

## Reviewer checklist

1. Scope, entity, period/cutoff and version are explicit.
2. Every material claim has a source ID and exact location or bounded record pointer.
3. Every material number has entity, period, unit and transformation provenance.
4. Input versions/hashes and retrieval times are frozen or recorded.
5. Validation checks are observable and reproducible by a second reviewer.
6. Exceptions preserve detection time, evidence, unresolved gap, owner and proposed disposition.
7. Contradictory or missing evidence is visible rather than silently resolved.
8. Output version/hash links the review file to the exact artifact reviewed.
9. Preparation, recommendation, approval/sign-off and execution authorities are separated.
10. The handoff asks for one exact human decision and lists remaining checks/options.
11. Reopen triggers are defined for new evidence, changed inputs, changed cutoffs or material revisions.
12. The record is explicitly not an audit opinion, certification, compliance determination or approval.

## Suggested acceptance rules

- Every material claim/number is either fully mapped or explicitly marked missing/blocked.
- Every exception remains open until its stated closure evidence exists.
- The review file binds to the exact output version/hash.
- A substantive change produces a successor version and reopens affected checks.
- Preparation, recommendation, approval and execution are separate authority states.