OpenAccountants

Check statutory audit exemption

check_audit_exemption

Read-onlyIdempotent

Answers 'does my company need an audit?' for a private limited company in Malta (MT, Article 185(2) micro thresholds) or the UK (GB, small-company thresholds before and after 6 April 2025). A deterministic check of turnover, balance sheet total and average employees. Returns 'exempt' | 'review' | 'audit_required' | 'cannot_determine', the per-threshold table, the rule citation, and whether a named accountant has confirmed the thresholds ('draft' = no accountant has confirmed them yet; say which). Pass prior_year figures: most regimes are two-consecutive-year tests, so without them a qualifying year returns 'review'. 'cannot_determine' is a valid outcome (unsupported jurisdiction, wrong currency, a shape needing judgment). Use the determination as returned, not thresholds from memory.

Input Schema

Name	Required	Description
`currency`	Yes	Currency of the figures — must match the regime (EUR for MT, GBP for GB); convert first, never guess a rate.
`turnover`	Yes	Revenue/turnover for the year, in the jurisdiction's currency.
`prior_year`	No	Prior-year figures for the two-consecutive-years test.
`entity_type`	No	Optional. 'private_ltd' (default), 'plc', 'branch'. Non-private shapes route to a human.
`group_member`	No	Optional. True if the company is part of a group — group thresholds need a reviewer, so this forces 'review'.
`jurisdiction`	Yes	ISO-style code. MT and GB supported today.
`employees_average`	Yes	Average number of employees during the year.
`financial_year_end`	Yes	ISO date the financial year ends, e.g. '2025-12-31'.
`balance_sheet_total`	Yes	Total assets at the balance sheet date.

Output Schema

Name	Required	Description
`caveats`	No
`escalate`	No
`next_action`	No
`verification`	No	status ('accountant_verified'\|'research_verified'\|'draft'), verified_by[], last_verified_at, skill_slug, era. Surface the status to the user.
`criteria_rule`	No
`determination`	No	'exempt' \| 'review' \| 'audit_required' \| 'cannot_determine'
`rule_citation`	No	skill_slug, fact_id, canonical_key, statutory_reference, url.
`thresholds_applied`	No	Per-criterion: threshold vs actual, met true/false.

Schema Changelog

Changes observed during successful MCP inspections.

AddedJul 19, 2026

TDQS

A4.6/5.0

Behavior5/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already declare readOnly/idempotent/non-destructive/non-open-world, and the description layers on real behavior: the enumerated outcome set, that 'cannot_determine' is a valid result, the 'draft' accountant-confirmation flag, and that missing prior_year yields 'review'. This is substantial context beyond the annotations.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

Front-loaded with the core question and jurisdiction scope, then dense but purposeful sentences covering outcomes, prior_year, and the draft caveat. Slightly long, but nearly every clause carries actionable information.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness5/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

For a 9-parameter tool with a nested prior_year object and an output schema, the description covers outcomes, edge cases (unsupported jurisdiction, wrong currency, group membership), and the human-review path. Nothing an agent needs to call it correctly is missing.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters4/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema coverage is 100%, so the baseline is 3; the description adds rationale the schema lacks—why prior_year matters (two-consecutive-year tests) and the currency-must-match-regime rule with 'convert first, never guess a rate'. It maps parameters to the regulatory logic rather than restating types.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

States a specific question it answers ('does my company need an audit?') scoped to named jurisdictions (MT Article 185(2), GB small-company thresholds). This is clearly distinguishable from every sibling, which are list/get/search utilities rather than determination engines.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines4/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

Gives strong conditional guidance: pass prior_year for two-consecutive-year tests, group_member forces 'review', non-private shapes route to a human, and 'use the determination as returned, not thresholds from memory'. It lacks explicit sibling alternatives, but none of the listed siblings are substitutes for this check.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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