factory/vibe/PRD/ai-back-office/compliance.md

vibe > PRD > AI back-office > Compliance

Ledger compliance — operating to certified-accounting standards

Status: In design Last Updated: 2026-07-11 Up: AI back-office hub Related: Agent architecture · Task inventory · QA strategy · Challenges

Arcodange self-hosts Dolibarr, so it is not just a software user — it is the software operator, and the agent fleet is part of that software. This page maps the French bookkeeping obligations onto fleet mechanisms, and states the operating rule that makes the sandbox-vs-production split a compliance device: the sandbox is exempt because it is disposable; production is bound because it is the ledger.

Caution

This page is engineering's reading of the law, not legal advice. Every mapping below feeds the expert-comptable checkpoint (QA strategy) before it is relied on.

Obligations → fleet mechanisms

Obligation	Source	How the fleet satisfies it
Inaltérabilité — books kept without blanks or alteration; validated entries are immutable	Code de commerce L.123-22, PCG	The ledger grammar below: corrections are new documents (avoirs, contre-passations), never edits; enforced by the promote-plan compliance linter, detected by snapshots (T13) and, if enabled, Dolibarr's BlockedLog chain.
FEC — the fichier des écritures comptables must be producible in the normed format at any tax audit	LPF art. L.47 A / A.47 A-1	Quarterly FEC export + validation with the DGFiP Test Compta Demat tool, folded into T15. Gap to close first: the read skills bypass Dolibarr's double-entry accounting module — whether it is enabled and account-mapped (prerequisite for a clean FEC) is unverified. Verification runs on the sandbox (checklist).
Piste d'audit fiable (PAF) — documented, permanent controls linking invoice ↔ service ↔ payment	CGI art. 289 VII 1°	The fleet is the PAF: run journals, deterministic payment↔bank linkage by transaction_id, GED originals hash-addressed, monthly audit packs (T15). The PA lane (e-invoices) carries its own platform guarantees; the PAF remains load-bearing for everything outside it — notably the KM export invoices, which stay out of e-invoicing scope.
Sequential numbering of invoices	CGI art. 289	Dolibarr owns the sequence (numbering masks); the linter rejects any manifest supplying a manual ref where Dolibarr must assign it; T05 guardrail.
Retention — 10 years commercial, 6 years fiscal	L.123-22 / LPF L.102 B	Daily backups with 10-year tiered retention, restore-tested (T14); GED attachment presence audited monthly.
Copie fiable for digitized paper originals	LPF A.102 B-2, arrêté 2017-03-22	Mostly moot: sources are native PDFs/e-invoices. Any paper original is kept — the fleet never destroys paper; a copie-fiable process (PDF/A + fingerprint + timestamp) is deferred until paper volume justifies it.
Permanence des méthodes — rules and procedures applied consistently across exercices; departures justified	PCG art. 121-5	The ADC register: every method choice is a record, immutable once Accepted — changes supersede with an impact note, never edit; fiscal.yaml rules cite their ADC; the annexe's « règles et méthodes » section is generated from the register.
Accounting-organisation documentation — a description of procedures and organisation sufficient to understand and control the processing system	PCG art. 911-3	The agent-facing doc surface is it: AGENTS.md + SKILL.md + the atom registry + the ADC register + run journals — versioned in git, kept as long as the accounts they explain.
Certified cash-register software (inaltérabilité/sécurisation/conservation/archivage attested NF525 or editor certificate)	CGI art. 286-I-3° bis	Not applicable today: it binds systèmes de caisse (B2C payment recording); Arcodange is B2B-only. Dolibarr's BlockedLog module (chained, hash-linked event register — Dolibarr's answer to this law) is the cheap belt-and-braces anyway: evaluated on the sandbox first because enabling it is designed to be hard to undo. Re-scoped the day any B2C receipt appears.

The ledger grammar (production)

Production accepts only append-shaped operations:

• thirdparty create / complete (non-ledger fields);
• invoice (customer/supplier) create as draft → validate (the locking event);
• payment record (with transaction_id);
• creditnote (avoir) create — the correction primitive for anything already validated;
• GED attach (source documents).

Forbidden regardless of who asks: editing or deleting a validated document, renumbering, back-dating a validated entry, detaching a GED original. A correction is always a new document that references the old one.

Enforcement is layered: (1) the compliance linter in promote-plan — a manifest containing an op outside this grammar never reaches the Telegram approval card; (2) Dolibarr's own validation locking (+ BlockedLog if adopted); (3) detection — every promote is bracketed by snapshots (T13), and a diff that is not pure-append is an incident (QA strategy).

The sandbox is deliberately exempt: rehearsals may create, mangle and wipe anything — its state is refreshed iso-prod on demand and never is the books. Exemption stops at the boundary: a manifest is linted against the production grammar before rehearsal, so the sandbox rehearses only what production would accept.

Accounting decision records (ADC)

Software records its architectural choices in ADRs; accounting has the same need — consistency you can justify — but scatters it across instruments: the permanence des méthodes principle (PCG art. 121-5 — methods apply identically from one exercice to the next; departing requires justification), the annexe of the annual accounts (where règles et méthodes and any change of method are disclosed), the organisation documentation (PCG art. 911-3), and — in audit practice — the accounting position memo (one memo per significant judgment, kept for the auditor). None of these give a TPE a lightweight, versioned, per-decision artifact. The ADC (décision comptable) is that artifact: the house MADR-lite ADR discipline (factory#22) plus the fields accounting demands.

Home: fleet/profile/decisions/adc-NNN-<slug>.md in the erp repo — next to fiscal.yaml, which the records justify (both are erp#54 deliverables).

Format — MADR-lite + accounting fields: Status (Proposed → Accepted → Superseded-by-NNN) · decided date + effective_from/effective_until (aligned with fiscal.yaml rules) · Context (the fait générateur — the transaction that forced a choice) · Decision · Base légale & doctrine (PCG / CGI / BOFiP / expert-comptable advice — the field tech ADRs don't need) · Alternatives rejected, with why · Consequences (accounts touched, annexe impact, downstream rules) · QA & validation (sandbox rehearsal, €-parity, expert review) · References (example écritures, issues).

Four rules make it comptable:

1. Immutable once Accepted — supersede, never edit. Permanence des méthodes made structural: a method change is a new ADC with an explicit impact note and an effective date (ideally an exercice boundary), never a silent drift.
2. Every fiscal.yaml rule cites its ADC (decision: adc-NNN). The machine-readable rule is the what; the ADC is the why. Run journals already cite the rule they applied, so the chain écriture → règle → ADC → base légale answers a vérificateur's « justifiez ce traitement » in four hops, identically every time (challenges C6).
3. The annexe writes itself at close: the « règles et méthodes » section is generated from the ADCs Accepted and in force during the exercice, plus any change of method with its impact note.
4. Proposed ADCs are the expert-comptable agenda. The periodic checkpoint reviews them; acceptance is a human act, journaled — an agent may draft an ADC (with sources), never Accept one.

Seed register — real decisions already made (to formalize) or pending (Proposed); first content of fleet/profile/decisions/:

id	Decision	Status
adc-001	KM invoices under autoliquidation art. 259-1° CGI — no French VAT, CA3 box E2, invoice mention	to write — Accepted in practice since the first invoice
adc-002	FX deltas on customer wires → 766/666 produits/charges financiers (payment recorded at invoice remaining; delta booked separately)	to write — applied in the 2026-07-11 regularization
adc-003	AI/SaaS subscriptions expensed (6xx), never immobilized at current unit costs	to write — implicit today
adc-004	Stay réel simplifié until the legal abolition; quarterly CA3 from 2027-01-01, no early opt-out	to write — Accepted in practice
adc-005	Personal-card business expenses through the compte courant d'associé (455 lane)	to write — practiced; formalized with erp#57
adc-006	KM retainer currency & composition (USD multicurrency vs EUR-at-settlement; line structure)	Proposed — blocks erp#53 wiring; operator input needed
adc-007	Capital-deposit entry path (1013; module compta vs paiement divers)	Proposed — awaits erp#51 findings

Dolibarr verifications (sandbox first)

Each of these runs on a fresh iso-prod checkpoint before any prod change; results land in STATUS:

1. Accounting module state — is double-entry accounting (Comptabilité expert) enabled, is the chart of accounts bound, are invoice/payment journals generated? If not, enabling + mapping it becomes a phase-5 chantier (prerequisite for FEC).
2. FEC export — produce it on the sandbox, validate with Test Compta Demat, file the report.
3. Validation locking — confirm a validated invoice rejects mutation through both UI and API paths with the write agent's permissions.
4. BlockedLog trial — enable on a sandbox checkpoint, exercise the invoice/payment flows, verify the chain, then refresh the checkpoint (the reversibility the module denies is exactly what the sandbox provides); decide adoption via a short ADR.
5. Numbering masks — confirm the customer/supplier sequences are gapless across a validate + avoir cycle.

Questions for the expert-comptable

• FEC expectations for the first exercice (mid-January 2026 incorporation, close 2026-12-31) given the accounting-module timeline;
• whether adopting BlockedLog pre-emptively has any downside for a B2B-only SAS;
• confirmation that the PAF-by-architecture approach (journals + tx-id reconciliation + monthly packs) satisfies art. 289 VII documentation expectations for the export invoices;
• review of the seed ADC register: confirm adc-001…005 as written, arbitrate the two Proposed (adc-006 retainer currency/composition, adc-007 capital-entry path), and confirm the generated-annexe approach is acceptable for the first exercice.