# Practitioner review protocol

Status: **EXTERNAL HUMAN REVIEW NOT YET OBTAINED**

This package is ready to send to two independent reviewers. Do not relabel this status until named humans have returned written feedback.

## FP&A practitioner review

Ask the reviewer to answer:

1. Does the bridge improve a management conversation without implying causality?
2. Are the planning sensitivities useful, clearly editable, and sufficiently separated from forecasting?
3. Which decision threshold or management action is missing?
4. Is the executive summary concise enough for a finance leader?
5. Accept, revise, or reject. Explain the single most important reason.

## Accounting or data-governance review

Ask the reviewer to answer:

1. Are original and recast vintages distinguishable and correctly sourced?
2. Is the Q2-Q4 2025 definition crosswalk adequate to justify quarantine?
3. Are any periods, metrics, or units silently mixed?
4. Can every published number be traced to a frozen source or formula?
5. Accept, revise, or reject. Explain the single most important reason.

## Evidence to retain

Record reviewer name, role, review date, document version/hash, disposition, findings, and implemented changes. Preserve disagreements rather than converting them into an artificial consensus.