# Process map (design only)
**Fictional model • Checked 2026-11-03 • Not a screenshot or verified product workflow**

The process handles **administrative intake exceptions** before a qualified specialist reviews any accounting content.

```mermaid
flowchart TD
 A["Existing approved inbox/portal receives document<br/>Owner: Intake coordinator"] --> B["Register case ID, period, expected item, source ID<br/>Owner: Intake coordinator"]
 B --> C{"Can staff inspect metadata safely?<br/>Owner: Intake coordinator"}
 C -->|No / inaccessible| X["Hold in restricted queue; request approved access<br/>Owner: Operations lead"] --> B
 C -->|Yes| D{"Period, legibility, item identity match request?<br/>Administrative checks only"}
 D -->|No: absent / wrong / partial| E["Record REQUESTED or NEEDS_REPLACEMENT<br/>Owner: Intake coordinator"]
 E --> F["Prepare specific follow-up draft & next date<br/>Owner: Follow-up owner"]
 F --> G{"Human has approved client communication?<br/>Owner: Authorized staff"}
 G -->|No| H["Keep DRAFT_ONLY_NOT_SENT; review internally"]
 G -->|Yes| I["Send via firm's existing approved channel<br/>Owner: Authorized staff"]
 I --> A
 D -->|Ambiguous professional scope| J["SPECIALIST_SCOPE_REVIEW; internal escalation<br/>Owner: Qualified reviewer"]
 J --> K["Reviewer resolves scope and records rationale"] --> B
 D -->|Yes| L["Record ADMIN_ACCEPTED + evidence_id<br/>Owner: Intake coordinator"]
 L --> M{"Any unresolved required item?<br/>Owner: Intake coordinator"}
 M -->|Yes| E
 M -->|No| N["Prepare source-indexed handoff<br/>Owner: Intake coordinator"]
 N --> O["Qualified reviewer checks sources, figures,<br/>classification, conclusions and professional scope"]
 O --> P{"Reviewer approves action/output?"}
 P -->|No| Q["Return as reviewer exception; keep audit trail"] --> B
 P -->|Yes| R["Proceed only via firm's authorized procedures<br/>Owner: Qualified reviewer"]
```

## Minimal roles
- **Intake coordinator:** records requested items and inspects identity, readability, stated period; never certifies amounts or accounting treatment.
- **Follow-up owner:** prepares one specific request per missing/invalid item and logs next check date; never sends without the firm's approval.
- **Operations lead:** manages access, reassignment, and overdue exceptions.
- **Qualified reviewer:** decides professional scope and validates originals, figures, classifications, conclusions and any client-facing material.

## Handoff gate
`READY_FOR_REVIEW` requires all expected *required* items to be `ADMIN_ACCEPTED` or explicitly `NOT_REQUIRED` after approved scope resolution. `READY_FOR_REVIEW` means *ready for qualified review*, not *approved or complete*. Any `SPECIALIST_SCOPE_REVIEW` is `SCOPE_REVIEW`; remaining `REQUESTED`, `RECEIVED_UNCHECKED`, or `NEEDS_REPLACEMENT` items make the case `BLOCKED`.

## Safety boundary
Use case IDs and restricted evidence references. Store actual original documents only in the firm's approved existing repository; **never** in this publicly downloadable tracker. All data shown in these files are synthetic descriptions, not actual document contents. Do not auto-send reminders, judgments, filings or advice.