Authority & evidence

Professional review status and reviewer packet

Independent review is a real authority gap, so the site now makes the status, scope and reviewer materials public instead of implying a credential it does not yet have.

Current status: external review not yet claimed

Business Rescue Tools has completed internal formula, boundary and implementation checks. That work is not independent assurance and is not described as a CPA, ACCA, CIMA or licensed-adviser review.

This page exists so the absence of an external review cannot be hidden behind vague wording.

Minimum scope for a review we will describe publicly

  1. Confirm that each published formula matches the implemented calculation for the scoped calculators.
  2. Evaluate whether units, periods, denominators and cash/accrual labels are technically coherent.
  3. Review material assumptions and whether limitations prevent a reasonable user from mistaking management diagnostics for statutory accounting measures.
  4. Reperform a sample of default and boundary cases independently.
  5. Document exceptions, corrections and any calculators excluded from the review.
  6. Provide reviewer name, credential/role, review date, scope and conflicts of interest before any review badge or claim is published.
No badge before evidence: A reviewer logo, credential or “professionally reviewed” statement will not be added until the named reviewer completes this scope and permits publication.