One trail. Clear responsibilities.

Every person, organisation and economic actor should be able to understand their finances and trace a statement back to its evidence. Receipts become the source of verifiable books, without one vendor or central party controlling another holder’s records.

This is OFN’s long-term direction. Complete books, privacy, recovery and acceptance under the applicable accounting framework each need their own evidence.

Use distributed ledgers, cryptography and receipts to fully automate bookkeeping, accounting and controlling through open standards, with no required central party or management control.

The receipt is the primitive; the ledger and statements are derived views. Accountable people sign economic acts and judgement entries. Software applies declared, versioned rules and makes its derivation reproducible.

OFN defines standards. An individual or organisation keeps its own books through an implementation of its choice. Skyzai may implement OFN; SPECTRE is an optional transport or evidence binding. Conformance must remain possible without Skyzai, SPECTRE, an OFN-operated service, compulsory membership or a protocol toll.

• Trace every number. Derive balanced postings and the balance sheet, cash-flow statement and income statement from receipts under a declared accounting framework.
• Verify independently. Publish versioned specifications, schemas, test vectors and a conformance suite that anyone can run.
• Choose an implementation. Qualify a wallet profile and at least two independently maintained implementations against shared vectors.
• Prove a real accounting period. Reconstruct one holder’s month end to end, retain missing evidence and measure the judgement still required.

These are delivery objectives, not completed outcomes. Public standards release, portable bindings, independent conformance and real-world accounting acceptance remain to be qualified.

• Receipts before ledgers. Both counterparties retain structured, signed receipts; corrections link back to their originals.
• Reuse open interfaces. Map payment, identity and reporting records to existing standards; use versioned, ledger-agnostic anchoring interfaces.
• Conformance over gatekeeping. Test observable behaviour. Assurance can be optional and plural; one certifier, chain or registry must not become compulsory.
• Privacy and accountable control. Develop selective disclosure and follow each holder’s actual mandates and recovery policy. A key count alone does not establish independent authority.
• Preserve choice. Develop forkable specifications and independent verification. Fund work through voluntary support or optional implementer services rather than protocol fees.

These strategies guide implementation. Proposed privacy mechanisms, mappings and custody policies require separate engineering and verification.

Recorded local evidence

On 23 October 2026, the first synthetic accounting proof passed 20 local tests and all 13 expected comparisons, including six expected refusals. It exercised balanced entries, three statements, corrections, replay and missing evidence for one fictional person.

Those results concern a small fictional dataset. Its signature fields are synthetic metadata; the proof does not verify cryptographic signatures, connect a live wallet or qualify statutory accounting.

Prospective measures

• Conformance cases passing: target 100% on the declared suite.
• Independently maintained conforming implementations: target at least two.
• Required central parties and protocol-layer fees: target zero.
• Statements identical on deterministic replay: target 100%.
• Postings still needing manual classification: measure in a real pilot before setting a threshold.

A local proof does not establish those programme-wide targets. The current standards repositories remain private; an open licence does not by itself make a released public standard.

• Holders and counterparties supply economic evidence, sign their own acts and retain responsibility for their respective books.
• Implementers and specification editors build interoperable software, maintain versioned rules and demonstrate conformance.
• Verifiers and accounting reviewers inspect derivations, identify gaps and make attributable assessments within their actual remit.
• AI agents may inspect, test and propose classifications. They do not acquire signing, authorization or period-closing authority from an agent role.

This is the contribution model, not a claim that every role is staffed or every integration operates. Each organisation’s people, approvals and mandates remain its own.

In the complete-evidence example, Nora pays for a course and groceries from her own Checking balance. The fictional October record starts with USD 3,500 across three cash subaccounts; the two payments total USD 170, leaving USD 3,330. Her receipt explains each expense, and Nora reviews a classification correction.

Explore the personal example

In the complete-evidence example, a workshop pays for maintenance and electricity. Its fictional October book starts with USD 35,000 and ends with USD 33,500 after USD 1,500 of expenses. Sam requests the maintenance; Maya reviews it under the example’s policy. Their personal money and records stay outside this book.

Request, approval and settlement answer different questions. A recorded approval does not make a payment or establish settlement. Actual organisations supply their own mandates; OFN imposes no universal quorum.

Explore the organisation example

The wallet draft proposes device-held Checking keys for everyday payments, with declared limits and recovery rules. Its view brings income, expenses, payments due and their receipts together. A requested payment, a submitted instruction and settled funds remain different states.

In the workshop actuator example, the order, delivery, customer acceptance and payment each retain their own evidence. A balance alone does not explain which commitments are still open.

The wallet draft proposes client-encrypted Trading keys, with the holder choosing where the encrypted backup resides. Its view separates available resources from amounts reserved for an order. It follows offers, fills, fees, cancellation and settlement without treating a match as final delivery.

LIQUID explains exchange and instrument contracts. OFN records their economic effects; a receipt neither creates an ownership right nor authorises a trade.

The wallet draft proposes threshold-controlled Savings keys from separate sources, apart from the everyday device. Its view makes reserves and future commitments visible. Availability, restrictions, recovery, withdrawal conditions and risk must come from the actual arrangement.

Checking, Trading and Savings are proposed custody classes with distinct views—not promises of bank accounts, deposit protection or guaranteed returns. This website opens no accounts and moves no funds.

The intended accounting core derives balanced entries from receipts under declared rules. AI may propose classifications; accountable review resolves judgement and missing evidence. Accounting reconciles obligations and balances, while controlling compares results with plans over the same record graph.

The workshop’s replacement actuator connects a product revision, supplier agreement, delivery, repair and expense. Missing payment or acceptance evidence remains missing; the system must not manufacture it to complete the story.

Inspect the existing OFN receipt chapter

A correction links back to the original record. Duplicate, delayed, disputed and reversed events need distinct handling. Reconciling two records is not the same as proving that the underlying service succeeded.

Show what agrees, what conflicts and who must resolve it. A missing receipt does not prove that an obligation is absent.

Delivery, acceptance, settlement and anchoring

OFN’s receipt and accounting standards are intended to be implementable independently of Skyzai, SPECTRE and LIQUID. Implementations need explicit schemas, versions, permission boundaries and their own conformance evidence.

Skyzai’s seven products may contribute to a journey; OFN supplies a separately owned economic-record interface. This explanation does not establish a connected wallet, licensed service or production accounting system.

The consolidated wallet profile remains a draft. A local synthetic proof, application code, standards adoption and production release are separate stages. Public specifications and independent implementations remain objectives.

Sources and current boundaries · Follow the shared actuator case