{ "model": { "rank": 6570, "code": "thing-q326653", "model_id": "vr.tr.accountant", "name": "accountant", "purpose": "Let an agent explain the accountant profession and its specialisations, describe qualifications, standards and ethics, support questions about accounting services and careers, and route personal financial and tax questions to professionals.", "family": "Thing Registry", "category": "Society, people and institutions", "status": "research-draft", "kind": "thing", "plane": "SOC", "domain": "SOC.PER", "industry": "", "version": "", "url": "/models/thing/q326653/", "tier": 2, "score": 59, "payload": { "layer": "wikidata", "aliases": [ "production accountant", "Auditor General of Canada", "Chief Financial Officer of Florida", "contador da Fazenda Real", "certified public accountant", "tabularius", "British qualified accountants", "chief accountant", "auditor", "chartered accountant", "Contador of the Caja Real de San Salvador", "financial accountant", "junior accountant", "Miseur", "external auditor", "accounting analyst", "Chartered Cost Accountant", "forensic accountant", "Mustawfi", "Contador Mayor", "certified public accountant in Japan", "Certified Public Accountant in the United States", "city auditor", "Auditor General of the National Audit Office", "Auditor General of Myanmar", "internal auditor", "State Authorized Public Auditor (Brazil)", "county auditor", "Auditor General of Ontario", "state auditor", "Chartered Accountant", "Hamilton County auditor", "County Auditor of Washington County, Ohio", "Franklin County Auditor", "Delaware State Auditor", "West Virginia State Auditor", "Nebraska State Auditor", "Tennessee Comptroller of the Treasury", "Utah State Auditor", "Auditor of North Carolina" ], "aliasCount": 60, "merged": 63, "knownIn": 59, "facets": null, "markers": [], "lexicalClass": "", "senseRank": null, "alsoRegisteredAs": "vr.tr.accountant", "source": { "dataset": "wikidata", "item": "Q326653", "url": "https://www.wikidata.org/wiki/Q326653", "license": "CC0 1.0" } }, "research": { "vercy": "1.0-draft", "publication": { "status": "research-draft", "adjudicationStatus": "unreviewed", "publishableCanonical": false, "generatedAt": "2026-09-12T03:29:30Z", "providers": [ "Claude" ], "breadth": "written by Claude from model knowledge without web access - no source was read, every claim is a lead to verify", "pass": 2, "wave": 2, "engine": "claude" }, "metaModel": { "id": "THING-Q326653", "registryId": "vr.tr.accountant", "name": "accountant", "version": "0.2.0-wave.2", "entryKind": "thing", "family": "Thing Registry", "domain": [ "SOC.PER" ], "status": "research-draft" }, "canonicalUrl": "https://ver.cy/models/thing/q326653/", "model": { "registry_id": "vr.tr.accountant", "name": "accountant", "purpose": "Let an agent explain the accountant profession and its specialisations, describe qualifications, standards and ethics, support questions about accounting services and careers, and route personal financial and tax questions to professionals.", "definition": "A professional who records, analyses, reports and verifies financial information for organisations and individuals, including certified public accountants and chartered accountants, management and production accountants, auditors such as auditors general, public finance officers such as state chief financial officers, and historical office holders such as royal treasury accountants and Roman tabularii; accountants are qualified through professional bodies and are bound by standards and ethics.", "what_it_is_for": "Professionals handling financial information.", "affordances": [ "explain the profession", "describe qualifications and standards", "support service and career questions", "route personal questions" ], "distinguishing_features": [ "Professional qualification", "Standards and ethics", "Specialisations", "Public and private roles" ], "appearance": "Not physical; an occupation.", "visual_identification": [ "Records, analyses, reports and verifies financial information", "Certified and chartered qualifications", "A bookkeeper records transactions; a treasurer holds funds; an auditor checks" ], "physical_properties": [], "families_and_kinds": [ "certified public and chartered accountants", "management and cost accountants", "auditors and auditors general", "public finance officers", "historical accountants such as tabularii" ], "related_models": [ { "relation": "is a kind of", "target": "finance professional", "why": "category" }, { "relation": "is related to", "target": "treasurer", "why": "a related financial office" }, { "relation": "is related to", "target": "budget", "why": "plans prepared with accountants" }, { "relation": "is related to", "target": "receiver-creditor relation", "why": "insolvency practitioners often accountants" } ], "identifiers": [], "standards_and_regulation": [ "Accounting and auditing standards", "Professional body licensing and ethics codes", "Tax and company law" ], "failure_modes_and_hazards": [ "Agents giving personal tax or financial advice", "Fraud and audit failures", "Confusing accountant roles" ], "in_scope": [], "out_of_scope": [], "characteristics": [] }, "sources": [], "structure": { "bundles": [ { "id": "understand", "name": "Understand", "description": "What accountants do.", "rationale": "Profession.", "layers": [ { "id": "role", "name": "Role", "description": "Role and specialisations.", "findings": [ { "id": "role-finding", "name": "Role", "description": "Role.", "questions": [ { "text": "What do accountants do, and how do financial, management, audit and public sector roles differ?", "kind": "provenance" }, { "text": "Which specialisation is meant?", "kind": "boundary" } ] } ] }, { "id": "qualifications", "name": "Qualifications", "description": "Qualifications.", "findings": [ { "id": "qualifications-finding", "name": "Qualifications", "description": "Qualifications.", "questions": [ { "text": "How do accountants qualify, and what do certified and chartered designations mean by country?", "kind": "provenance" }, { "text": "Which entry fits a specific professional body?", "kind": "action" } ] } ] } ] }, { "id": "use", "name": "Use", "description": "Using accountants.", "rationale": "Practice.", "layers": [ { "id": "services", "name": "Services", "description": "Services.", "findings": [ { "id": "services-finding", "name": "Services", "description": "Services.", "questions": [ { "text": "When does a person or business need an accountant, and how is one chosen?", "kind": "provenance" }, { "text": "Is personal tax or financial advice being sought, which needs a professional?", "kind": "boundary" } ] } ] }, { "id": "careers", "name": "Careers", "description": "Careers.", "findings": [ { "id": "careers-finding", "name": "Careers", "description": "Careers.", "questions": [ { "text": "What career paths, demand and pay exist in accounting, according to labour statistics?", "kind": "provenance" }, { "text": "Which entry fits accounting education?", "kind": "action" } ] } ] } ] }, { "id": "govern", "name": "Govern", "description": "Standards and ethics.", "rationale": "Regulation.", "layers": [ { "id": "standards", "name": "Standards", "description": "Standards.", "findings": [ { "id": "standards-finding", "name": "Standards", "description": "Standards.", "questions": [ { "text": "What accounting and auditing standards govern the profession?", "kind": "provenance" }, { "text": "Which entry fits accounting standards?", "kind": "action" } ] } ] }, { "id": "ethics", "name": "Ethics", "description": "Ethics and failures.", "findings": [ { "id": "ethics-finding", "name": "Ethics", "description": "Ethics.", "questions": [ { "text": "What ethical duties apply, and what notable audit failures have shaped regulation, with findings attributed?", "kind": "provenance" }, { "text": "Is the presentation neutral?", "kind": "boundary" } ] } ] } ] }, { "id": "learn", "name": "Learn", "description": "History and public offices.", "rationale": "Education.", "layers": [ { "id": "history", "name": "History", "description": "History.", "findings": [ { "id": "history-finding", "name": "History", "description": "History.", "questions": [ { "text": "How did accounting develop from ancient record keepers through double-entry bookkeeping to the modern profession?", "kind": "provenance" }, { "text": "Which references are standard?", "kind": "provenance" } ] } ] }, { "id": "public", "name": "Public", "description": "Public offices.", "findings": [ { "id": "public-finding", "name": "Public", "description": "Public.", "questions": [ { "text": "What do auditors general and public chief financial officers do?", "kind": "provenance" }, { "text": "Which misconceptions arise?", "kind": "provenance" } ] } ] } ] } ] }, "openQuestions": [ "Should each specialisation be a separate entry?", "How should professional bodies be linked?", "How should standards be linked?" ], "statistics": { "bundles": 4, "layers": 8, "findings": 8, "questions": 16 } }, "draft": { "generator": "vr.draft.v3", "status": "draft-generated", "researched": false, "archetype": "occupation or role", "method": "Written from the archetype playbook - what this kind of thing needs beyond identity and provenance - and from the structure that recurred across 6,333 models already researched by two engines. Applied to this entry by rule. No source was read for this thing and no claim here is researched. This entry carries no facets of its own, so they were inferred from its domain - a guess about a whole domain applied to one thing.", "facetsInferred": true, "nextPass": "A researcher replaces this draft with a sourced specification. Treat every sentence below as a proposal to argue with.", "purpose": "Give an agent a durable, checkable way to recognise a accountant, record what state it is in, and decide what may be done with it.", "whatItIs": "Let an agent explain the accountant profession and its specialisations, describe qualifications, standards and ethics, support questions about accounting services and careers, and route personal financial and tax questions to professionals.", "characteristics": { "substance": "social", "origin": "natural", "agency": "autonomous", "mobility": "self-moving" }, "whatYouCanDoWithIt": [ "observed and measured" ], "distinguishingFeatures": [ "Names folded into this entry, which a task may need to split apart again: production accountant, Auditor General of Canada, Chief Financial Officer of Florida, contador da Fazenda Real, certified public accountant, tabularius, British qualified accountants, chief accountant, auditor, chartered accountant, Contador of the Caja Real de San Salvador, financial accountant.", "63 finer distinctions are held as aliases rather than separate entries, because telling them apart needs a task that asks for it.", "Described in 59 Wikipedia languages, which is a measure of how widely the thing is known, not of how important it is." ], "openQuestionsForResearch": [ "Which of the bundles below does a real task actually need, and which are ceremony?", "What does this thing have that the facets do not capture at all?", "Which neighbouring kind is most often confused with a accountant, and on what evidence are they told apart?" ], "whatItIsMadeOf": "a social arrangement between people", "physicalCharacter": [ "Moves under its own power or of its own accord.", "Acts on its own behalf.", "These come from the domain this entry sits in rather than from the entry itself, so treat them as a first guess about the whole domain applied to one thing." ], "whatCanBeDoneWithIt": [ "observe it, measure it, record its state" ], "howItIsRecognised": [ "Not recognisable by appearance, and guessing from dress or setting is how an agent gets this wrong. Recognised by qualification, licence or engagement." ], "relatedModels": [ { "relation": "covers", "note": "Finer kinds folded into this entry because telling them apart needs a task that asks for it. Each is a model waiting to be split out when one does.", "targets": [ "production accountant", "Auditor General of Canada", "Chief Financial Officer of Florida", "contador da Fazenda Real", "certified public accountant", "tabularius", "British qualified accountants", "chief accountant", "auditor", "chartered accountant", "Contador of the Caja Real de San Salvador", "financial accountant" ] } ], "standing": "Described in 59 Wikipedia languages, which measures how widely it is written about rather than how important or how common it is. 63 finer distinctions are held inside this entry as names rather than as separate models.", "structure": { "bundles": [ { "id": "identity-and-classification", "name": "Identity, naming and classification", "description": "How an agent tells one accountant from another, and a accountant from things that resemble it.", "rationale": "Recognition comes before every other claim. Without stable identity nothing else in the model can be trusted to be about the same thing twice.", "layers": [ { "id": "naming-and-identifiers", "name": "Names and identifiers", "description": "The names this thing goes by and the identifiers that survive translation and time.", "findings": [ { "id": "preferred-name-and-aliases", "name": "Preferred name, aliases and local names", "description": "Which name to use, which names mean the same thing, and which merely sound similar.", "questions": [ { "id": "preferred-name-and-aliases-q01", "text": "What identifies and describes the name of a accountant, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "preferred-name-and-aliases-q02", "text": "Who or what asserted this about the name of a accountant, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "preferred-name-and-aliases-q03", "text": "What may an agent decide or do once the name of a accountant is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] }, { "id": "stable-identifiers", "name": "Stable identifiers and external keys", "description": "Identifiers that keep pointing at this kind of thing across systems and languages.", "questions": [ { "id": "stable-identifiers-q01", "text": "What identifies and describes an identifier for a accountant, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "stable-identifiers-q02", "text": "Who or what asserted this about an identifier for a accountant, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "stable-identifiers-q03", "text": "What may an agent decide or do once an identifier for a accountant is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "classification-and-granularity", "name": "Classification and granularity", "description": "Where a accountant sits among kinds, and how finely a task needs to cut it.", "findings": [ { "id": "kind-and-parents", "name": "Kind, parents and neighbouring kinds", "description": "The classes this thing belongs to and the ones it is next to.", "questions": [ { "id": "kind-and-parents-q01", "text": "What identifies and describes the kind of a accountant, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "kind-and-parents-q02", "text": "Who or what asserted this about the kind of a accountant, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "kind-and-parents-q03", "text": "What may an agent decide or do once the kind of a accountant is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] }, { "id": "distinguishing-features", "name": "Distinguishing features", "description": "What separates a accountant from the things most often confused with it.", "questions": [ { "id": "distinguishing-features-q01", "text": "What identifies and describes what distinguishes a accountant, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "distinguishing-features-q02", "text": "Who or what asserted this about what distinguishes a accountant, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "distinguishing-features-q03", "text": "What may an agent decide or do once what distinguishes a accountant is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "place-and-movement", "name": "Place and movement", "description": "Where a accountant is, how it got there and where it may go (self-moving).", "rationale": "A thing that can move needs its position recorded with a time, or every later claim about it is about a place it has left.", "layers": [ { "id": "location-and-placement", "name": "Location and placement", "description": "Position, containment and the reference frame the position is given in.", "findings": [ { "id": "position-and-frame", "name": "Position, container and reference frame", "description": "Where a accountant is, and what that position is measured against.", "questions": [ { "id": "position-and-frame-q01", "text": "What identifies and describes the location of a accountant, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "position-and-frame-q02", "text": "Who or what asserted this about the location of a accountant, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "position-and-frame-q03", "text": "What may an agent decide or do once the location of a accountant is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "movement-and-transfer", "name": "Movement and transfer", "description": "How a accountant moves on its own.", "findings": [ { "id": "movement-events", "name": "Movement events and constraints", "description": "What counts as a movement, what records it and what limits it.", "questions": [ { "id": "movement-events-q01", "text": "What identifies and describes the movement of a accountant, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "movement-events-q02", "text": "Who or what asserted this about the movement of a accountant, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "movement-events-q03", "text": "What may an agent decide or do once the movement of a accountant is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "state-and-lifecycle", "name": "State and lifecycle", "description": "The states a accountant passes through and the events that move it between them.", "rationale": "Most decisions about a thing depend on what state it is in now, which is a claim with a time on it, not a property.", "layers": [ { "id": "lifecycle-stages", "name": "Lifecycle stages", "description": "From coming into existence to ceasing to be one of these.", "findings": [ { "id": "stages-and-transitions", "name": "Stages and transitions", "description": "The stages worth naming and what moves a accountant between them.", "questions": [ { "id": "stages-and-transitions-q01", "text": "What identifies and describes the lifecycle of a accountant, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "stages-and-transitions-q02", "text": "Who or what asserted this about the lifecycle of a accountant, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "stages-and-transitions-q03", "text": "What may an agent decide or do once the lifecycle of a accountant is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "observations-and-status", "name": "Observations and current status", "description": "What is observed about a accountant, how often and by whom.", "findings": [ { "id": "observation-record", "name": "Observation record", "description": "How an observation of a accountant is recorded so that it can be superseded rather than overwritten.", "questions": [ { "id": "observation-record-q01", "text": "What identifies and describes an observation of a accountant, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "observation-record-q02", "text": "Who or what asserted this about an observation of a accountant, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "observation-record-q03", "text": "What may an agent decide or do once an observation of a accountant is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "people-and-responsibility", "name": "People, roles and responsibility", "description": "Who stands in what relation to a accountant.", "rationale": "Social things are defined by the relations people hold to them, and those relations change without the thing changing.", "layers": [ { "id": "roles-and-parties", "name": "Roles and parties", "description": "The roles that exist around a accountant and who fills them.", "findings": [ { "id": "role-assignments", "name": "Role assignments and their validity", "description": "Who holds which role over a accountant, from when, and on whose authority.", "questions": [ { "id": "role-assignments-q01", "text": "What identifies and describes a role over a accountant, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "role-assignments-q02", "text": "Who or what asserted this about a role over a accountant, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "role-assignments-q03", "text": "What may an agent decide or do once a role over a accountant is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "ownership-and-accountability", "name": "Ownership and accountability", "description": "Who answers for a accountant and who may decide about it.", "findings": [ { "id": "accountability", "name": "Accountability and decision rights", "description": "Where responsibility for a accountant sits when something goes wrong.", "questions": [ { "id": "accountability-q01", "text": "What identifies and describes responsibility for a accountant, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "accountability-q02", "text": "Who or what asserted this about responsibility for a accountant, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "accountability-q03", "text": "What may an agent decide or do once responsibility for a accountant is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "competence-and-licence", "name": "Competence, qualification and licence", "description": "What someone must be able to do, and be permitted to do, as accountant.", "rationale": "The permission is jurisdictional and the competence is not, and conflating them is how an agent concludes someone may practise when they may not.", "layers": [ { "id": "competences", "name": "Competences and qualifications", "description": "Skills and credentials the role assumes.", "findings": [ { "id": "qualification-record", "name": "Qualifications and how they are evidenced", "description": "What counts as qualified, and what proves it.", "questions": [ { "id": "qualification-record-q01", "text": "What competences and qualifications does accountant require, and how is each evidenced?", "kind": "definition" }, { "id": "qualification-record-q02", "text": "Which qualifications transfer between jurisdictions and which do not?", "kind": "boundary" } ] } ] }, { "id": "licensing", "name": "Licensing and the right to practise", "description": "Who grants permission, where it holds, and when it lapses.", "findings": [ { "id": "licence-record", "name": "Licence, issuer and validity", "description": "The permission, its issuer, its territory and its expiry.", "questions": [ { "id": "licence-record-q01", "text": "Who licenses accountant, in which territory, and for how long?", "kind": "provenance" }, { "id": "licence-record-q02", "text": "What may an unlicensed person not do, and what must an agent refuse to assume?", "kind": "action" } ] } ] } ] }, { "id": "tasks-and-accountability", "name": "Tasks, employment and accountability", "description": "What accountant actually does and who answers for it.", "rationale": "A role is filled by people under an arrangement, and the arrangement decides liability, supervision and who may instruct whom.", "layers": [ { "id": "tasks", "name": "Tasks and typical duties", "description": "The work itself, and how it differs by setting.", "findings": [ { "id": "duty-record", "name": "Duties and setting", "description": "What the role does and where the work varies.", "questions": [ { "id": "duty-record-q01", "text": "What tasks define accountant, and how do they differ between settings or seniority?", "kind": "definition" }, { "id": "duty-record-q02", "text": "Which tasks may only be done by this role, and which are shared with neighbouring roles?", "kind": "boundary" } ] } ] }, { "id": "accountability", "name": "Employment and accountability", "description": "The relation under which the work is done and where responsibility sits.", "findings": [ { "id": "responsibility", "name": "Responsibility and supervision", "description": "Who instructs, who supervises, who is liable.", "questions": [ { "id": "responsibility-q01", "text": "Under what arrangement does someone act as accountant, and who supervises or is liable?", "kind": "definition" }, { "id": "responsibility-q02", "text": "When something goes wrong, what does the model need to have recorded to answer who was responsible?", "kind": "provenance" } ] } ] } ] }, { "id": "provenance-and-evidence", "name": "Provenance, evidence and time", "description": "Where every claim about a accountant came from and when it held.", "rationale": "A claim without a source and a time cannot be superseded, only overwritten, and an agent that overwrites loses the ability to explain itself.", "layers": [ { "id": "source-and-authority", "name": "Source and authority", "description": "Who said it, on what evidence, and how strongly.", "findings": [ { "id": "claim-provenance", "name": "Claim provenance and confidence", "description": "The authority behind each claim about a accountant and how confident it is.", "questions": [ { "id": "claim-provenance-q01", "text": "What identifies and describes a claim about a accountant, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "claim-provenance-q02", "text": "Who or what asserted this about a claim about a accountant, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "claim-provenance-q03", "text": "What may an agent decide or do once a claim about a accountant is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "time-and-versions", "name": "Time, versions and supersession", "description": "When a claim was true, when it was learnt, and what replaced it.", "findings": [ { "id": "validity-and-supersession", "name": "Validity period and supersession", "description": "How an old claim about a accountant is retired without being erased.", "questions": [ { "id": "validity-and-supersession-q01", "text": "What identifies and describes the validity of a claim about a accountant, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "validity-and-supersession-q02", "text": "Who or what asserted this about the validity of a claim about a accountant, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "validity-and-supersession-q03", "text": "What may an agent decide or do once the validity of a claim about a accountant is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] } ] }, "statistics": { "bundles": 7, "layers": 14, "findings": 16, "questions": 44 } } } }