Compliance — SOX 404, SOC 2 Type 2, NIST AI RMF, PCAOB AS 1215, GDPR Article 22

closegate ships control mappings, not certifications. Compliance is a property of your deployment (your policy.yaml, your IdP-bound actors, your retention policy, your incident response). The framework gives you operational evidence — the audit log, the eval harness, the SOC 2 monitoring loop, the audit-evidence-export PBC bundle — that makes the certification engagement defensible.

SOX 404 ICFR (Sarbanes-Oxley §404, internal controls over financial reporting)

For US public companies. closegate addresses:

Segregation of duties (SoD) — server-side enforcement; Deny(SOD_SAME_ACTOR) on same-actor confirms and LLM-impersonating-human attempts. Implemented in closegate_policy/gate.py:120-180.
Materiality — global threshold + per-entity overrides; above-threshold actions route to HITL automatically. closegate_policy/gate.py:157-178.
Sensitive accounts — always_human_accounts frozenset forces HITL regardless of materiality. closegate_policy/gate.py:200-220.
Period close lock — once a period is closed, posting requires a T3 dual-HITL action. Implemented in the period_close FSM.
Evidence retention — audit log is append-only; archive to immutable cold storage on a quarterly cadence.

SOC 2 Trust Services Criteria

For SaaS finance teams pursuing Type 1 or Type 2 attestation:

Criterion	Where it's addressed
CC6.1 (logical access)	OIDC + reverse-proxy auth backends. Per-actor identity. `auth_middleware.py`.
CC6.2 (authorization)	Policy gate's tier routing. Server-side SoD. `closegate_policy/gate.py`.
CC6.3 (revocation)	Actor identity backed by IdP; revoke via IdP, propagates on next token validation.
CC4.1 (monitoring)	4-dimension eval harness + nightly SOC 2 monitor. `eval/runner.py`, `closegate_engine/soc2.py`.
CC4.2 (operating effectiveness)	SOC 2 monitor JSON artifact with 365-day CI retention.
CC7.2 (detection)	Adversarial robustness dimension + hash-chained audit log verification.
CC7.3 (response)	Incident playbook in `documentation/operations/incident-playbook.md`.

NIST AI RMF Agentic Profile (CSA 2026)

The newest framework specifically for AI agents in production:

Reversibility classification — T0/T1/T2/T3 tiers; routing enforced at the gate.
Per-agent identity — X-Actor-Id on every MCP call, bound to the transport.
HITL on irreversible actions — T3 requires dual-HITL with three distinct actor identities.
Tamper-evident logging — append-only audit log with DB-layer triggers and hash chain.
Model card binding — CLOSEGATE_AGENT_MODEL pinned; model card version recorded in audit events.
Schema fingerprint on ingestion — ingestion adapters record SHA-256 of incoming schema; replay-able.

PCAOB AS 1215 (audit documentation)

For external auditors of US public companies:

Audit documentation — every state-changing decision is replay-able from audit_events + the git history of policy.yaml.
Retention — append-only enforced at the DB layer; archive to immutable cold storage to meet 7-year retention requirements.
Reconstruction — anyone with the audit log + the policy commit hash can reconstruct any decision in any prior period.

EU GDPR Article 22 (automated decision-making)

For EU operations:

Automated decision-making with legal effect — closegate's T2/T3 routing ensures legal-effect decisions get human review.
Right to explanation — verbatim policy clause text on every blocked event gives data subjects a defensible explanation of what rule fired and why.
Data minimization — actor identity is the only PII recorded in the audit log; configurable redaction available for European deployments.

State sales-tax jurisdictional rounding

For US multi-state operations:

Per-line vs invoice-total rounding — configurable in closegate_policy.money. Some states require per-line; others require total.
ROUND_HALF_UP adapter for IRS reports — IRS forms require ROUND_HALF_UP, not the GAAP default of ROUND_HALF_EVEN. closegate ships both rounders; closegate_policy/money.py:200-240.

What we don't claim

closegate is not SOC 2 Type 2 certified. It ships the controls and the monitoring loop; the certification is a property of your deployment + your audit engagement.
closegate is not pre-audited by any commercial vendor. The compliance posture is verifiable from the source code; no third-party attestation is bundled.
closegate is not a legal-advice substitute. Your CFO + general counsel make the compliance calls. closegate gives them defensible operational evidence.

Adjacent reading

For auditors — the 5-minute one-pager + control-testing script
Security posture — threat model + go-live checklist
COMPLIANCE.md in the repo — the full mapping with file.py:line citations

Compliance posture.