Codex CLI Directives

This directory contains a comprehensive technical remediation plan for the accounting-conservation-framework, designed for autonomous execution by Codex CLI.

Quick Start

# Read the master plan
cat CODEX_MASTER_PLAN.md

# Execute directives in order
cat CODEX_01_METRICS_FIX.md
# ... follow instructions ...
# ... run verification commands ...

cat CODEX_02_REPRODUCIBILITY.md
# ... continue through CODEX_07 ...

Directive Files

File Purpose Effort Priority
CODEX_MASTER_PLAN.md START HERE - Overview, dependencies, success metrics - -
CODEX_01_METRICS_FIX.md Fix metric inconsistencies (equity bridge vs leverage identity) 2-3h CRITICAL
CODEX_02_REPRODUCIBILITY.md Add lockfile, checksums, version tagging 4-6h CRITICAL
CODEX_03_COMPLIANCE_DOCS.md SEC EDGAR compliance, SBOM, security scanning 3-4h HIGH
CODEX_04_TEST_TRANSPARENCY.md Test matrix, property-based tests, coverage 4-5h HIGH
CODEX_05_EQUITY_BRIDGE_ENHANCEMENT.md Improve pass rate from 5% → 30% via SOCE parsing 12-15h HIGH
CODEX_06_MA_DETECTION.md Improve M&A detection from 5% TPR → 50% TPR 10-12h MEDIUM
CODEX_07_CONSOLIDATION_ORACLES.md Create IFRS 10 test oracles for boundary flux 6-8h MEDIUM

Execution Order

Phase 1: Quick Wins (13-18h total)

Execute CODEX_01 through CODEX_04 in order (or in parallel if supported). Tag v0.1.0 after completion.

Phase 2: Algorithmic Improvements (28-35h total)

Execute CODEX_05 through CODEX_07 sequentially. Tag v0.2.0 after completion.

Key Features

What Gets Fixed

Phase 1 (Infrastructure): - ✅ Metric consistency (README ↔︎ website alignment) - ✅ Reproducibility (lockfile, checksums, version tags) - ✅ Compliance (SEC EDGAR docs, SBOM, security scanning) - ✅ Test transparency (collection explanation, property-based tests)

Phase 2 (Algorithms): - ✅ Equity bridge: 4.93% → 25-30% (via SOCE and cash flow parsing) - ✅ M&A detection: 5% TPR → 50% TPR at ≤10% FPR (via 8-K parsing + multi-signal) - ✅ Consolidation oracles: 10+ IFRS 10 test fixtures validating discrete RTT

Expected Outcomes

After Phase 1: - Repository is publication-ready with reproducible infrastructure - All credibility gaps closed - Security and compliance documented

After Phase 2: - Validation pass rates 5-10x improved - M&A detection 10x improved - Formal specifications (oracles) for consolidation boundary flux

Emergency Contacts

If directives are unclear or verification fails repeatedly: - Open issue: https://github.com/nirvanchitnis-cmyk/accounting-conservation-framework/issues - Check master plan “EMERGENCY STOP CONDITIONS” section

Notes


Generated: 2025-11-04 For: Codex CLI Repository: accounting-conservation-framework Author: Claude Code (Sonnet 4.5)

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