close-cycle-advisor

Name: close-cycle-advisor
Author: Raishin

17stars3forks

How to install close-cycle-advisor?

raishin/vanguard-frontier-agentic/close-cycle-advisor

$npx -y skills add Raishin/vanguard-frontier-agentic --skill close-cycle-advisor

Installs into the current project.

Summary

Multi-jurisdiction financial close cycle reference framework covering month-end, quarter-end, and year-end close. Provides regulatory filing deadlines by jurisdiction (SEC, EU TD, UK DTR, TSE/FSA, CSRC, SEBI, ASX, HKEX), record-to-report process steps, reconciliation standards, i

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SKILL.md

1	# Close Cycle Advisor — Reference Skill
2
3	## Purpose
4
5	Provide the complete multi-jurisdiction framework for financial close cycle advisory — from regulatory filing deadlines through R2R process steps, reconciliation standards, GAAP variant comparisons, and common cutoff error patterns.
6
7	---
8
9	## Part 1: Regulatory Filing Deadlines by Jurisdiction
10
11	### United States — SEC
12
13	Public company filing deadlines (from fiscal period end):
14
15	\| Filer Category \| Annual (10-K) \| Quarterly (10-Q) \|
16	\|---\|---\|---\|
17	\| Large Accelerated Filer (public float ≥ $700M) \| 60 days \| 40 days \|
18	\| Accelerated Filer (public float $75M–$700M) \| 75 days \| 40 days \|
19	\| Non-Accelerated Filer \| 90 days \| 45 days \|
20	\| Smaller Reporting Company (public float < $250M) \| 60 or 90 days \| 40 or 45 days \|
21
22	Source: SEC Rule 12b-25; 17 CFR §240.12b-25 — https://www.ecfr.gov/current/title-17/chapter-II/part-240/section-240.12b-25
23
24	Extension available via Form NT 10-K / NT 10-Q (15-calendar-day extension, one-time per period).
25
26	Note: 8-K with earnings results typically expected within 4 business days of period close even before 10-Q/K filing.
27
28	### European Union — Transparency Directive (2004/109/EC as amended by 2013/50/EU)
29
30	Deadline from financial year/period end:
31
32	\| Report \| Deadline \|
33	\|---\|---\|
34	\| Annual Financial Report \| 4 months after financial year end \|
35	\| Half-Year Financial Report \| 3 months after end of first six months \|
36	\| Quarterly Financial Information \| Not required for listed companies (abolished by 2013/50/EU) \|
37
38	Source: EU Transparency Directive — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32004L0109
39
40	Note: Individual EU member states may impose stricter deadlines through national transposition.
41
42	### United Kingdom — FCA DTR (Disclosure Guidance and Transparency Rules)
43
44	Post-Brexit rules (retained in UK law):
45
46	\| Report \| Deadline \|
47	\|---\|---\|
48	\| Annual Financial Report (DTR 4.1) \| 4 months after financial year end \|
49	\| Half-Year Financial Report (DTR 4.2) \| 3 months after end of first six months \|
50	\| Preliminary results (unaudited) \| Typically 2–3 months in practice (not mandated, but expected) \|
51
52	Source: FCA DTR Handbook — https://www.handbook.fca.org.uk/handbook/DTR/
53
54	### Japan — TSE / FSA
55
56	Listed company filing requirements:
57
58	\| Report \| Name \| Deadline \|
59	\|---\|---\|---\|
60	\| Annual Report \| Yukashoken Hokokusho (有価証券報告書) \| 3 months after fiscal year end \|
61	\| Semi-Annual Report \| Shihanki Hokokusho (四半期報告書) \| 45 days after quarter end (Q1, Q2, Q3) \|
62	\| Earnings Release \| Kessan Tanshin (決算短信) \| Typically within 30–45 days in practice \|
63
64	Source: Financial Instruments and Exchange Act (FIEA) — https://www.fsa.go.jp/en/laws_regulations/
65
66	Note: Japan moved from quarterly full reporting to quarterly summary releases for many companies effective 2024. Verify current requirements under revised FIEA provisions.
67
68	### China — CSRC (China Securities Regulatory Commission)
69
70	A-share listed company requirements:
71
72	\| Report \| Deadline \|
73	\|---\|---\|
74	\| Annual Report (年度报告) \| By April 30 of the following year \|
75	\| Semi-Annual Report (半年度报告) \| By August 31 \|
76	\| Quarterly Report (季度报告) \| Q1: by April 30; Q3: by October 31 \|
77
78	Source: CSRC Measures for the Administration of Information Disclosure by Listed Companies — http://www.csrc.gov.cn/
79
80	Note: Reports must be filed on the SSE (Shanghai) or SZSE (Shenzhen) exchange disclosure systems.
81
82	### India — SEBI LODR (Listing Obligations and Disclosure Requirements)
83
84	Listed entity requirements under SEBI LODR Regulation 33:
85
86	\| Report \| Deadline \|
87	\|---\|---\|
88	\| Annual Audited Results \| Within 60 days from end of financial year \|
89	\| Quarterly / Year-to-Date Unaudited Results \| Within 45 days from end of each quarter \|
90	\| Half-Yearly Audited Results (standalone) \| Within 60 days from end of half year \|
91
92	Source: SEBI LODR Regulations 2015 — https://www.sebi.gov.in/legal/regulations/oct-2015/sebi-listing-obligations-and-disclosure-requirements-regulations-2015_30954.html
93
94	Note: India's financial year runs April 1 – March 31.
95
96	### Australia — ASX (Australian Securities Exchange)
97
98	**Listed entity

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close-cycle-advisor

17stars3forks

View on GitHub

How to install close-cycle-advisor?

raishin/vanguard-frontier-agentic/close-cycle-advisor

$npx -y skills add Raishin/vanguard-frontier-agentic --skill close-cycle-advisor

Installs into the current project.

Summary

Files · 1

View on GitHub

SKILL.md

1	# Close Cycle Advisor — Reference Skill
2
3	## Purpose
4
5	Provide the complete multi-jurisdiction framework for financial close cycle advisory — from regulatory filing deadlines through R2R process steps, reconciliation standards, GAAP variant comparisons, and common cutoff error patterns.
6
7	---
8
9	## Part 1: Regulatory Filing Deadlines by Jurisdiction
10
11	### United States — SEC
12
13	Public company filing deadlines (from fiscal period end):
14
15	\| Filer Category \| Annual (10-K) \| Quarterly (10-Q) \|
16	\|---\|---\|---\|
17	\| Large Accelerated Filer (public float ≥ $700M) \| 60 days \| 40 days \|
18	\| Accelerated Filer (public float $75M–$700M) \| 75 days \| 40 days \|
19	\| Non-Accelerated Filer \| 90 days \| 45 days \|
20	\| Smaller Reporting Company (public float < $250M) \| 60 or 90 days \| 40 or 45 days \|
21
22	Source: SEC Rule 12b-25; 17 CFR §240.12b-25 — https://www.ecfr.gov/current/title-17/chapter-II/part-240/section-240.12b-25
23
24	Extension available via Form NT 10-K / NT 10-Q (15-calendar-day extension, one-time per period).
25
26	Note: 8-K with earnings results typically expected within 4 business days of period close even before 10-Q/K filing.
27
28	### European Union — Transparency Directive (2004/109/EC as amended by 2013/50/EU)
29
30	Deadline from financial year/period end:
31
32	\| Report \| Deadline \|
33	\|---\|---\|
34	\| Annual Financial Report \| 4 months after financial year end \|
35	\| Half-Year Financial Report \| 3 months after end of first six months \|
36	\| Quarterly Financial Information \| Not required for listed companies (abolished by 2013/50/EU) \|
37
38	Source: EU Transparency Directive — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32004L0109
39
40	Note: Individual EU member states may impose stricter deadlines through national transposition.
41
42	### United Kingdom — FCA DTR (Disclosure Guidance and Transparency Rules)
43
44	Post-Brexit rules (retained in UK law):
45
46	\| Report \| Deadline \|
47	\|---\|---\|
48	\| Annual Financial Report (DTR 4.1) \| 4 months after financial year end \|
49	\| Half-Year Financial Report (DTR 4.2) \| 3 months after end of first six months \|
50	\| Preliminary results (unaudited) \| Typically 2–3 months in practice (not mandated, but expected) \|
51
52	Source: FCA DTR Handbook — https://www.handbook.fca.org.uk/handbook/DTR/
53
54	### Japan — TSE / FSA
55
56	Listed company filing requirements:
57
58	\| Report \| Name \| Deadline \|
59	\|---\|---\|---\|
60	\| Annual Report \| Yukashoken Hokokusho (有価証券報告書) \| 3 months after fiscal year end \|
61	\| Semi-Annual Report \| Shihanki Hokokusho (四半期報告書) \| 45 days after quarter end (Q1, Q2, Q3) \|
62	\| Earnings Release \| Kessan Tanshin (決算短信) \| Typically within 30–45 days in practice \|
63
64	Source: Financial Instruments and Exchange Act (FIEA) — https://www.fsa.go.jp/en/laws_regulations/
65
66	Note: Japan moved from quarterly full reporting to quarterly summary releases for many companies effective 2024. Verify current requirements under revised FIEA provisions.
67
68	### China — CSRC (China Securities Regulatory Commission)
69
70	A-share listed company requirements:
71
72	\| Report \| Deadline \|
73	\|---\|---\|
74	\| Annual Report (年度报告) \| By April 30 of the following year \|
75	\| Semi-Annual Report (半年度报告) \| By August 31 \|
76	\| Quarterly Report (季度报告) \| Q1: by April 30; Q3: by October 31 \|
77
78	Source: CSRC Measures for the Administration of Information Disclosure by Listed Companies — http://www.csrc.gov.cn/
79
80	Note: Reports must be filed on the SSE (Shanghai) or SZSE (Shenzhen) exchange disclosure systems.
81
82	### India — SEBI LODR (Listing Obligations and Disclosure Requirements)
83
84	Listed entity requirements under SEBI LODR Regulation 33:
85
86	\| Report \| Deadline \|
87	\|---\|---\|
88	\| Annual Audited Results \| Within 60 days from end of financial year \|
89	\| Quarterly / Year-to-Date Unaudited Results \| Within 45 days from end of each quarter \|
90	\| Half-Yearly Audited Results (standalone) \| Within 60 days from end of half year \|
91
92	Source: SEBI LODR Regulations 2015 — https://www.sebi.gov.in/legal/regulations/oct-2015/sebi-listing-obligations-and-disclosure-requirements-regulations-2015_30954.html
93
94	Note: India's financial year runs April 1 – March 31.
95
96	### Australia — ASX (Australian Securities Exchange)
97
98	**Listed entity

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