Update to Institutional Equity Analyst

{
  "description": "Use for earnings-quality analysis, accrual tests, cash conversion, non-GAAP reconstruction, fraud red flags, management estimate bias, and forensic accounting diligence.",
  "included_files": [
    {
      "relative_path": "agents/openai.yaml",
      "size_in_bytes": 312
    },
    {
      "relative_path": "references/appendices/Appendix-D-forensic-accounting-red-flag-encyclopedia.md",
      "size_in_bytes": 3813
    },
    {
      "relative_path": "references/master-labs/Master-Lab-04-forensic-accounting-earnings-quality-and-manipulation-detection.md",
      "size_in_bytes": 18323
    },
    {
      "relative_path": "references/modules/M021-earnings-quality-framework.md",
      "size_in_bytes": 6043
    },
    {
      "relative_path": "references/modules/M022-accrual-and-cash-conversion-tests.md",
      "size_in_bytes": 6739
    },
    {
      "relative_path": "references/modules/M023-non-gaap-reconstruction.md",
      "size_in_bytes": 6765
    },
    {
      "relative_path": "references/modules/M024-fraud-and-manipulation-red-flags.md",
      "size_in_bytes": 6404
    },
    {
      "relative_path": "references/modules/M025-accounting-estimates-and-management-bias.md",
      "size_in_bytes": 6348
    },
    {
      "relative_path": "references/operating-rules.md",
      "size_in_bytes": 2139
    },
    {
      "relative_path": "references/reference-index.json",
      "size_in_bytes": 1262
    },
    {
      "relative_path": "references/universal/front-matter-and-universal-standards.md",
      "size_in_bytes": 17484
    },
    {
      "relative_path": "scripts/finance_engine.py",
      "size_in_bytes": 8142
    }
  ],
  "name": "forensic-accounting",
  "skill_md_contents": "---\r\nname: forensic-accounting\r\ndescription: Use for earnings-quality analysis, accrual tests, cash conversion, non-GAAP reconstruction, fraud red flags, management estimate bias, and forensic accounting diligence.\r\n---\r\n\r\n# Forensic Accounting\r\n\r\nUse this skill when the request matches the description above. Explicit user instructions determine scope and output format. Do not silently weaken source, calculation, falsification, or completion controls required by the loaded manual references.\r\n\r\n## Mandatory references\r\n\r\n- Modules: M021, M022, M023, M024, M025\r\n- Appendices: Appendix D\r\n- Master Labs: Master Lab 04\r\n- Operating rules: `references/operating-rules.md`\r\n\r\nThe bundled DOCX is the canonical methodology. The Markdown files in `references/` are retrieval-oriented mirrors generated from that source. If an extracted reference appears malformed or ambiguous, consult the canonical DOCX when available rather than inventing missing content.\r\n\r\n## Domain workflow\r\n\r\n1. Read `references/operating-rules.md` and every bundled module reference that is material to the user's request.\r\n2. Define the narrow decision question and the variables capable of changing value or risk.\r\n3. Gather current primary evidence first when the task concerns a live public company.\r\n4. Execute the explicit operating procedures in the loaded modules.\r\n5. Preserve calculations, definitions, assumptions, contrary evidence, and source provenance.\r\n6. Apply each loaded module's failure tests and completion test before calling the work complete.\r\n7. Return a concise answer for a narrow question, but retain a reproducible evidence trail for every material claim.\r\n\r\n## Evidence and output controls\r\n\r\n- Distinguish reported facts, management claims, external estimates, analyst calculations, and analyst judgments.\r\n- For current claims, verify freshness and state the as-of date.\r\n- Cite material factual inputs to the actual source used.\r\n- Recalculate important arithmetic rather than copying unexplained outputs.\r\n- State unresolved questions and the strongest contrary case.\r\n- Define specific falsification or thesis-break evidence for material conclusions.\r\n- Do not execute securities transactions.\r\n\r\n## V2 live-research and audit controls\r\n\r\nFor current-company work, read ../../references/v2/source-policy.md before research. Deep work must also use ../../references/v2/evidence-system.md, ../../references/v2/state-and-gates.md, and ../../references/v2/audit-protocol.md. Use the V2 schemas and deterministic scripts where applicable. Do not claim completion while a mandatory dependency, material contradiction, stale critical input, or unreconciled calculation remains open.\r\n"
}