arcodangeandClaude Fable 5
a00f5cb065
New compliance.md leaf: French bookkeeping obligations mapped to fleet mechanisms — inaltérabilité (L.123-22) via an append-only production ledger grammar (create/validate/pay/avoir, never mutate a validated document) enforced by a promote-plan compliance linter; FEC (L.47 A LPF) with quarterly export + Test Compta Demat validation (accounting- module binding flagged as unverified gap); piste d'audit fiable (289 VII CGI) framed as a by-product of journals + tx-id reco + monthly packs; retention, numbering, copie fiable; loi anti-fraude scoped out (B2B-only) with BlockedLog as sandbox-first belt-and-braces. New Environments section in agent-architecture: prod = the ledger (grammar-bound), sandbox = disposable iso-prod rehearsal (exempt, never wired to production third parties); side_effect_class -> environment/ credential mapping; POCs write on sandbox only; evals target fresh checkpoints; irreversible-by-design features trial on checkpoints. Woven through hub (goal, requirement, success criteria, leaves table), T03/T05/T15 guardrails, QA (linter suite, pure-append snapshots, FEC cadence, PAF evidence framing), C2, POC-1 exit criteria. Co-Authored-By: Claude Fable 5 <[email protected]>
58 lines
6.8 KiB
Markdown
58 lines
6.8 KiB
Markdown
[vibe](../../README.md) > [PRD](../README.md) > [AI back-office](README.md) > **Compliance**
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# Ledger compliance — operating to certified-accounting standards
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> **Status:** In design
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> **Last Updated:** 2026-07-11
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> **Up:** [AI back-office hub](README.md)
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> **Related:** [Agent architecture](agent-architecture.md) · [Task inventory](task-inventory.md) · [QA strategy](qa-strategy.md) · [Challenges](challenges.md)
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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](agent-architecture.md#environments--sandbox-vs-production) a compliance device: **the sandbox is exempt because it is disposable; production is bound because it is the ledger.**
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> [!CAUTION]
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> This page is engineering's reading of the law, not legal advice. Every mapping below feeds the expert-comptable checkpoint ([QA strategy](qa-strategy.md#fiscal-parity-checks)) before it is relied on.
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## Obligations → fleet mechanisms
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| Obligation | Source | How the fleet satisfies it |
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| --- | --- | --- |
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| **Inaltérabilité** — books kept without blanks or alteration; validated entries are immutable | Code de commerce L.123-22, PCG | The [ledger grammar](#the-ledger-grammar-production) below: corrections are *new documents* (avoirs, contre-passations), never edits; enforced by the promote-plan **compliance linter**, detected by snapshots ([T13](task-inventory.md#t13--erp-snapshot--drift-detection)) and, if enabled, Dolibarr's BlockedLog chain. |
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| **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](task-inventory.md#t15--monthly-coherence-audit). **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](#dolibarr-verifications-sandbox-first)). |
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| **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](task-inventory.md#t15--monthly-coherence-audit)). 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. |
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| **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](task-inventory.md#t05--client-invoice-issuance) guardrail. |
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| **Retention** — 10 years commercial, 6 years fiscal | L.123-22 / LPF L.102 B | Daily backups with 10-year tiered retention, restore-tested ([T14](task-inventory.md#t14--backup--restore-verification)); GED attachment presence audited monthly. |
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| **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. |
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| **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. |
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## The ledger grammar (production)
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Production accepts **only append-shaped operations**:
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- `thirdparty` create / complete (non-ledger fields);
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- `invoice` (customer/supplier) create as draft → **validate** (the locking event);
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- `payment` record (with `transaction_id`);
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- `creditnote` (avoir) create — *the* correction primitive for anything already validated;
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- GED attach (source documents).
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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.
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**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](task-inventory.md#t13--erp-snapshot--drift-detection)), and a diff that is not pure-append is an incident ([QA strategy](qa-strategy.md#write-path-qa)).
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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.
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## Dolibarr verifications (sandbox first)
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Each of these runs on a fresh iso-prod checkpoint before any prod change; results land in [STATUS](STATUS.md):
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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).
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2. **FEC export** — produce it on the sandbox, validate with *Test Compta Demat*, file the report.
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3. **Validation locking** — confirm a validated invoice rejects mutation through both UI and API paths with the write agent's permissions.
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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.
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5. **Numbering masks** — confirm the customer/supplier sequences are gapless across a validate + avoir cycle.
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## Questions for the expert-comptable
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- FEC expectations for the first exercice (mid-January 2026 incorporation, close 2026-12-31) given the accounting-module timeline;
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- whether adopting BlockedLog pre-emptively has any downside for a B2B-only SAS;
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- confirmation that the PAF-by-architecture approach (journals + tx-id reconciliation + monthly packs) satisfies art. 289 VII documentation expectations for the export invoices.
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