{
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    "UNKNOWN": 0
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    "Caller policy defines readiness; PennyBot does not supply a universal close checklist.",
    "Missing evidence is not proof of accounting error.",
    "Passing this checklist is not audit assurance, GAAP compliance, tax readiness certification, financial statement assurance, tax advice, or legal advice.",
    "No adjusting entries, journal entries, corrections, filing decisions, tax positions, or materiality judgments are generated.",
    "Declared balances are checked for presence only; balance correctness is not verified.",
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    "Caller declarations are unverified, including account type, reconciliation date, statement presence, statuses, exception counts, and summary balances.",
    "Cash/accrual basis is preserved as caller metadata and is not converted into accounting advice.",
    "Accepted public IRS context supports general recordkeeping importance only; it does not define checklist completeness.",
    "Snapshot replay preserves prior evidence context and never renews current source freshness."
  ],
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  "unresolved_exception_counts": []
}