Second-Pass Audit Memo (DS-012)

Scope

This memo records the DS-012 second-pass regulatory-content audit across the previously unaudited public documentation sections. The pass checked each section against:

• REQ-MSG-001 banned-vocabulary restrictions and later Iron Dome extensions
• Four-category VAT framing (Standard, Reduced, Zero-Rated, Exempt)
• Statutory citation hygiene using the canonical citation style
• The internal CLR memo §3 vs. Value Added Tax Act, 2014 (as amended by the VAT (Amendment) (No. 2) Act, 2021), s. 32 distinction

Sections audited in this pass

1. Getting Started
2. Transactions
3. Compliance
4. Reports
5. Security
6. Data Operations
7. Audit Trail
8. Billing & Licensing
9. Integrations
10. Settings
11. Reference
12. By Statute

Excluded from this pass: VAT Returns, Section 32 Attestation, and Firm Portal (covered under separate Phase 1 / Phase 2 trackers).

Findings Summary

Section	Result	Notes
Getting Started	Clean	No DS-012 drift identified in the public onboarding and dashboard guidance.
Transactions	Clean	§32 tax-point guidance stays distinct from the attestation pathway and preserves four-category VAT framing.
Compliance	Clean	Four-category VAT framing remains explicit; no three-rate or Exempt-collapsed-into-Zero-Rated language found.
Reports	Clean	No regulatory-content drift identified.
Security	Clean	No DS-012 regulatory-content drift identified.
Data Operations	Clean	Record-retention and legal-hold guidance remains aligned with the existing statutory canon.
Audit Trail	Clean	Audit-event documentation remains distinct from filing and attestation rules.
Billing & Licensing	Clean	No regulatory-content drift identified.
Integrations	Clean	No DS-012 regulatory-content drift identified.
Settings	Clean	No regulatory-content drift identified.
Reference	Clean after memo refresh	Updated stale memo language so the reference set matches the current audit record and amended-chain canon.
By Statute	Clean after citation-hygiene fixes	Replaced shorthand statutory-basis lines and removed stale pending-validation placeholders so the statute pages now use canonical section-specific citations.

Changes Applied During This Pass

• Updated the By Statute axis to use canonical statutory-basis citations instead of shorthand VAT Act §... labels.
• Replaced stale pending-validation placeholders on the tax-invoice, audit-powers, and refunds pages with section-specific statutory references.
• Refreshed this memo so it records the actual DS-012 scope rather than the earlier placeholder category list.

Verification

Signed audit memo confirming second-pass coverage of all 12 DS-012 sections:

• Cass - Documentation audit lead
• Julian - Documentation audit reviewer

Signed on: 2026-06-01 (UTC)

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Addendum - 2026-07-17 second-pass (DS-012 execution)

The DS-012 "second-pass audit" this memo scoped was executed on 2026-07-17 as a full code-verification sweep (docs revision revise/accuracy-2026-07). The "Clean" verdicts above did not fully hold: material drift was found and corrected in compliance/index.md (banned vocabulary), compliance/compliance-score.mdx (scoring factors/weights, missing B+ grade, missing Not Yet Assessed state), compliance/intelligence-dashboard.md (nonexistent C+ grade, internal endpoints framed as a customer API), reports/scheduled-reports.md (fabricated report types, delivery methods, and limits), the settings cluster (session management, quiet hours, login history, secondary email), transactions/import-csv.mdx (pre-redesign import flow), billing/licensing.md (tier names, on-premise claim), getting-started/self-filing.md (fabricated settings path), and firm-portal/user-management.md (endpoint path). Findings that require regulatory reads (statute pinpoints outside the PRIMARY canon) were routed to Cass and Julian rather than edited. This memo remains the historical 2026-06-01 record.