finance-guardrailslisted

# Finance guardrails These are the rails. They are not style preferences and they do not bend under time pressure, a tight close calendar, or a request to "just do it this once." When a rail blocks something, the correct move is to **stage the action and hand it to a human**, not to route around the rail. Every rail below exists because skipping it has a named failure mode in real finance operations. --- ## Rail 1 — Automate up to the button. A human presses it. **An automation may prepare everything. It stops at the irreversible step.** Irreversible steps, non-exhaustive: posting a journal entry, releasing a close, transmitting a payment or payment file, submitting a filing or return, sending a board pack or investor update, publishing figures to an audience, deploying a pipeline to production, overwriting a system of record, emailing an external party, granting access. What "stage it" means concretely — produce all four: 1. **The exact action.** The literal command, the file path, the API call, or the drafted message. Not a description of it. Someone must be able to execute it without reconstructing anything. 2. **The evidence.** The `tie-out` block proving the number (see the `tie-out` skill). 3. **The blast radius.** What changes, in which system, affecting which period, and whether it is reversible. If reversing it requires a correcting entry rather than an undo, say so. 4. **The rollback.** The specific steps to undo it, or an explicit statement that it ca