— 5-specialist team audit + 4 fixes: (1) VAT period LOCK now works — filing a VAT return locks its entries (effectiveLockDate folds vatLockDate), the lock actually persists (rules _meta/accounting carve-out), expenses in a filed period are guarded, filed vat_returns are append-only, fixed_assets/vat_returns/bank_reconciliations gated under accountant; (2) EU REVERSE CHARGE — a VAT-treatment selector on expenses (services→Box1, goods→Box2, input→Box4, net→Box7+Box11A/11B, exempt/out-of-scope); (3) OPENING BALANCES wizard + Opening Balance Equity account + wired account editing; (4) fixed-asset CSV IMPORT with prior accumulated depreciation. Prev: v3.139.0 AI Accountant audit hardening) --> — two-round team audit + confirm: correct input-VAT/bill-Payables/GL-account on every posted doc, invoice-matches always human-reviewed (never blind-mark paid), whole-token customer matching, EU amount scaling, debit-column + combined-header parsing, statement-error blocks auto-post, per-source idempotency (no double-book), truthful audit-ready checklist, doc-AI meter gated on the module, GDPR export/backup + rules-sync of the inbox; on top of P1-P4) -->