From afc46e0f463de8f6527a0362617ea5c8a5561f0a Mon Sep 17 00:00:00 2001
From: Gabriel <gabriel@depaulacontadores.com.br>
Date: Wed, 9 Sep 2026 08:17:44 -0300
Subject: [PATCH] =?UTF-8?q?Projeto=20Dashboard=20Cont=C3=A1bil?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 .claude/settings.json                         |  21 +-
 CLAUDE.md                                     |  11 +-
 README.md                                     |   4 +-
 config/urls.py                                |   1 +
 .../apuracoes/2017_-_balancete_072026.pdf     | Bin 0 -> 92988 bytes
 .../apuracoes/792_-_balancete_072026.pdf      | Bin 0 -> 115957 bytes
 plano.md                                      |  10 +
 portal_api/admin.py                           |  31 +
 portal_api/catalogo.py                        |   9 +
 portal_api/dashboard_contabil/CHANGELOG.md    |  11 +
 portal_api/dashboard_contabil/CLAUDE.md       |  66 ++
 portal_api/dashboard_contabil/README.md       |  13 +
 portal_api/dashboard_contabil/__init__.py     |   0
 portal_api/dashboard_contabil/modelos.py      |  76 +++
 portal_api/dashboard_contabil/parser.py       | 247 +++++++
 portal_api/dashboard_contabil/pipeline.py     |  27 +
 portal_api/dashboard_contabil/regras.py       | 339 ++++++++++
 portal_api/management/commands/seed_portal.py |   5 +
 ...o_contabilconta_contabilachado_and_more.py | 102 +++
 ...ntabilconta_options_contabilconta_ordem.py |  22 +
 .../0057_contabillinhadre_observacao.py       |  18 +
 portal_api/models.py                          | 163 +++++
 portal_api/serializers.py                     | 131 ++++
 portal_api/urls.py                            |   4 +
 portal_api/views.py                           | 250 +++++++
 static/css/dashboard-contabil.css             | 383 +++++++++++
 static/js/dashboard-contabil.js               | 517 ++++++++++++++
 templates/acessos-gerais.html                 |  14 +
 templates/calendario-individual.html          |  14 +
 templates/custo-contratacao.html              |  14 +
 templates/dashboard-contabil.html             | 633 ++++++++++++++++++
 .../importacao-plano-saude-de-paula.html      |  14 +
 templates/importacao-plano-saude.html         |  14 +
 templates/indicador-desempenho.html           |  14 +
 templates/links-ferramentas.html              |  14 +
 templates/nao-conformidades.html              |  14 +
 templates/perfis-acesso.html                  |  14 +
 templates/portal.html                         |  14 +
 templates/ramais.html                         |  14 +
 templates/usuarios.html                       |  14 +
 40 files changed, 3259 insertions(+), 3 deletions(-)
 create mode 100644 media/contabil/apuracoes/2017_-_balancete_072026.pdf
 create mode 100644 media/contabil/apuracoes/792_-_balancete_072026.pdf
 create mode 100644 portal_api/dashboard_contabil/CHANGELOG.md
 create mode 100644 portal_api/dashboard_contabil/CLAUDE.md
 create mode 100644 portal_api/dashboard_contabil/README.md
 create mode 100644 portal_api/dashboard_contabil/__init__.py
 create mode 100644 portal_api/dashboard_contabil/modelos.py
 create mode 100644 portal_api/dashboard_contabil/parser.py
 create mode 100644 portal_api/dashboard_contabil/pipeline.py
 create mode 100644 portal_api/dashboard_contabil/regras.py
 create mode 100644 portal_api/migrations/0055_contabilapuracao_contabilconta_contabilachado_and_more.py
 create mode 100644 portal_api/migrations/0056_alter_contabilconta_options_contabilconta_ordem.py
 create mode 100644 portal_api/migrations/0057_contabillinhadre_observacao.py
 create mode 100644 static/css/dashboard-contabil.css
 create mode 100644 static/js/dashboard-contabil.js
 create mode 100644 templates/dashboard-contabil.html

diff --git a/.claude/settings.json b/.claude/settings.json
index 4594a05..cb5d10b 100644
--- a/.claude/settings.json
+++ b/.claude/settings.json
@@ -21,7 +21,26 @@
       "Bash(./.venv/Scripts/python.exe manage.py shell -c ' *)",
       "Edit(/.claude/skills/importacao-plano-saude/**)",
       "Bash(mkdir -p \"/c/Users/Depaula/AppData/Local/Temp/claude/c--Users-Depaula-Documents-Portal/81285690-7341-4d2b-b15c-58956b5faf21/scratchpad/manual-subportal\")",
-      "Read(//c/Users/Depaula/AppData/Local/Temp/claude/c--Users-Depaula-Documents-Portal/81285690-7341-4d2b-b15c-58956b5faf21/scratchpad/**)"
+      "Read(//c/Users/Depaula/AppData/Local/Temp/claude/c--Users-Depaula-Documents-Portal/81285690-7341-4d2b-b15c-58956b5faf21/scratchpad/**)",
+      "Bash(\"C:\\\\Users\\\\Depaula\\\\Documents\\\\Portal\\\\.venv\\\\Scripts\\\\python.exe\" -c \"import pdfplumber; print\\(pdfplumber.__version__\\)\")",
+      "Bash(\"C:\\\\Users\\\\Depaula\\\\Documents\\\\Portal\\\\.venv\\\\Scripts\\\\python.exe\" \"C:\\\\Users\\\\Depaula\\\\AppData\\\\Local\\\\Temp\\\\claude\\\\c--Users-Depaula-Documents-Portal\\\\3716cfa9-a698-43f6-a74f-de0707c027aa\\\\scratchpad\\\\inspect_pdf.py\")",
+      "Bash('C:\\\\Users\\\\Depaula\\\\Documents\\\\Portal\\\\.venv\\\\Scripts\\\\python.exe' -c ' *)",
+      "Bash(\"C:\\\\Users\\\\Depaula\\\\Documents\\\\Portal\\\\.venv\\\\Scripts\\\\python.exe\" \"C:\\\\Users\\\\Depaula\\\\AppData\\\\Local\\\\Temp\\\\claude\\\\c--Users-Depaula-Documents-Portal\\\\3716cfa9-a698-43f6-a74f-de0707c027aa\\\\scratchpad\\\\test_parser.py\")",
+      "Bash(\"C:\\\\Users\\\\Depaula\\\\Documents\\\\Portal\\\\.venv\\\\Scripts\\\\python.exe\" \"C:\\\\Users\\\\Depaula\\\\AppData\\\\Local\\\\Temp\\\\claude\\\\c--Users-Depaula-Documents-Portal\\\\3716cfa9-a698-43f6-a74f-de0707c027aa\\\\scratchpad\\\\test_pipeline.py\")",
+      "Bash(\".venv\\\\Scripts\\\\python.exe\" manage.py makemigrations portal_api)",
+      "Bash(\".venv\\\\Scripts\\\\python.exe\" manage.py migrate portal_api)",
+      "Bash(\".venv\\\\Scripts\\\\python.exe\" \"C:\\\\Users\\\\Depaula\\\\AppData\\\\Local\\\\Temp\\\\claude\\\\c--Users-Depaula-Documents-Portal\\\\3716cfa9-a698-43f6-a74f-de0707c027aa\\\\scratchpad\\\\test_e2e.py\")",
+      "Bash(\".venv\\\\Scripts\\\\python.exe\" \"C:\\\\Users\\\\Depaula\\\\AppData\\\\Local\\\\Temp\\\\claude\\\\c--Users-Depaula-Documents-Portal\\\\3716cfa9-a698-43f6-a74f-de0707c027aa\\\\scratchpad\\\\test_templates.py\")",
+      "Bash(\".venv\\\\Scripts\\\\python.exe\" manage.py check)",
+      "Bash(.venv/Scripts/python.exe -c \"import playwright\")",
+      "Bash(pip show *)",
+      "Bash(where.exe npx *)",
+      "Read(//c/Users/Depaula/AppData/Local/Temp/claude/c--Users-Depaula-Documents-Portal/3716cfa9-a698-43f6-a74f-de0707c027aa/scratchpad/**)",
+      "Bash(cat)",
+      "Bash(\"/c/Program Files/Google/Chrome/Application/chrome.exe\" --headless --disable-gpu --screenshot=\"/c/Users/Depaula/AppData/Local/Temp/claude/c--Users-Depaula-Documents-Portal/3716cfa9-a698-43f6-a74f-de0707c027aa/scratchpad/dc-header5.png\" --window-size=1680,300 \"file:///C:/Users/Depaula/AppData/Local/Temp/claude/c--Users-Depaula-Documents-Portal/3716cfa9-a698-43f6-a74f-de0707c027aa/scratchpad/test-dc-header5.html\")",
+      "Bash(\"/c/Program Files/Google/Chrome/Application/chrome.exe\" --headless --disable-gpu --screenshot=\"/c/Users/Depaula/AppData/Local/Temp/claude/c--Users-Depaula-Documents-Portal/3716cfa9-a698-43f6-a74f-de0707c027aa/scratchpad/dc-header6.png\" --window-size=1680,300 \"file:///C:/Users/Depaula/AppData/Local/Temp/claude/c--Users-Depaula-Documents-Portal/3716cfa9-a698-43f6-a74f-de0707c027aa/scratchpad/test-dc-header6.html\")",
+      "Bash(sed 's/justify-content: space-between;/justify-content: space-between;\\\\n  flex-wrap: wrap;/' test-dc-header2.html)",
+      "Bash(\"/c/Program Files/Google/Chrome/Application/chrome.exe\" --headless --disable-gpu --screenshot=\"/c/Users/Depaula/AppData/Local/Temp/claude/c--Users-Depaula-Documents-Portal/3716cfa9-a698-43f6-a74f-de0707c027aa/scratchpad/dc-header7.png\" --window-size=1200,300 \"file:///C:/Users/Depaula/AppData/Local/Temp/claude/c--Users-Depaula-Documents-Portal/3716cfa9-a698-43f6-a74f-de0707c027aa/scratchpad/test-dc-header7.html\")"
     ]
   }
 }
diff --git a/CLAUDE.md b/CLAUDE.md
index dbc96fc..8cb6956 100644
--- a/CLAUDE.md
+++ b/CLAUDE.md
@@ -24,6 +24,7 @@ Aplicações com pacote Python próprio (`CLAUDE.md` **carregado automaticamente
 | Indicador de Desempenho | `portal_api/indicadores/` — `CLAUDE.md` (técnico), `README.md`, `CHANGELOG.md` |
 | Simulação de Custo de Contratação | `portal_api/custo_contratacao/` — `CLAUDE.md` (técnico), `README.md`, `CHANGELOG.md` |
 | Não Conformidades | `portal_api/nao_conformidades/` — `CLAUDE.md` (técnico), `README.md`, `CHANGELOG.md` |
+| Dashboard Contábil | `portal_api/dashboard_contabil/` — `CLAUDE.md` (técnico), `README.md`, `CHANGELOG.md` |
 
 Aplicações sem pacote Python dedicado (código ainda em `portal_api/models.py`/`views.py`/`serializers.py` — os arquivos em `docs/<app>/` **não** são carregados automaticamente, ler manualmente):
 
@@ -215,6 +216,7 @@ Um único app, `portal_api/`:
 | `custo-contratacao.html` | Ferramenta de Geradoc: formulário de simulação de custo de contratação (Empregado CLT) + painel colapsável de parâmetros fiscais, gera um PDF (ver `portal_api/custo_contratacao/CLAUDE.md`). |
 | `indicador-desempenho.html` | Ferramenta de Geradoc: histórico de apurações + nova apuração (upload das 2 planilhas) + cadastro de critérios/percentuais + revisão/geração dos recibos em PDF do Indicador de Desempenho do Fiscontábil (ver `portal_api/indicadores/CLAUDE.md`). |
 | `nao-conformidades.html` | Aplicação de Relatórios > Qualidade: gestão contínua das ocorrências/ações do Sigsistem, com dashboard e status interno de tratativa da Qualidade (ver `portal_api/nao_conformidades/CLAUDE.md`). |
+| `dashboard-contabil.html` | Aplicação de Relatórios > Contabilidade: histórico de análises + nova análise (upload do PDF de Balancete + DRE) + revisão de achados de auditoria (com observações por conta) — v1 sem a etapa de geração do dashboard final (ver `portal_api/dashboard_contabil/CLAUDE.md`). |
 
 O item "Calendário De Paula" no menu **não é uma página local** — é um `<a href="#" id="calendario-depaula-btn">` (continua favoritável, já que ainda é um `<a class="nav-item">` — ver `docs/favoritos/favoritos.md`) cujo clique é interceptado em `sidebar.js` (`PID_CALENDARIO_DEPAULA_URL`) pra abrir `https://depaula-tvcorporativa.lovable.app/calendario` num modal com `<iframe>` (`#calendario-depaula-modal`, presente em todo shell) em vez de navegar — mesmo padrão do modal "Novo Chamado" de Ramais (`.ram-chamado-*` em `ramais.css`/`ramais.js`), só que genérico o bastante (`.iframe-modal-*` em `components.css`) pra existir em todo shell, não só em `ramais.html`. Funciona porque esse host (mesmo domínio do "Novo Chamado") não bloqueia ser embutido via `X-Frame-Options`/CSP, ao contrário do Asana (ver `docs/solicitacoes/solicitacoes.md`) — só foi possível confirmar isso testando de fato, não é garantia geral por domínio. Não recriar um `calendario.html` interno sem confirmar com o usuário; o antigo foi removido de propósito.
 
@@ -373,13 +375,19 @@ Gestão contínua das ocorrências e ações do Sistema de Gestão da Qualidade
 
 Ver `portal_api/nao_conformidades/CLAUDE.md`.
 
+## Dashboard Contábil (Relatórios > Contabilidade)
+
+Otimiza a conferência de balancetes hoje feita manualmente pelo Fisco/Contábil (`ITD-FISCO-7513`): o contador anexa o PDF de Balancete + DRE (modelo Questor, mesmo relatório hoje enviado ao cliente), a ferramenta extrai as contas e roda um motor de regras de auditoria (saldos negativos, contas transitórias/genéricas com saldo, contas que deveriam ficar zeradas, débito ≠ crédito, variações atípicas mês a mês contra o histórico já processado no Portal), com revisão de achados e observações por conta antes da conclusão. **v1: só execução/auditoria/análise** — a geração do dashboard final (HTML + exportação em XLSX, substituindo o BI Contábil) fica pra uma rodada futura.
+
+Ver `portal_api/dashboard_contabil/CLAUDE.md`.
+
 ## CSS — organização entre arquivos
 
 | Arquivo | Contém |
 |---|---|
 | `tokens.css` | Variáveis (`:root`, tema claro em `:root[data-theme="light"]`). |
 | `base.css` | Reset global, incluindo `[hidden] { display: none !important; }` — necessário porque vários componentes (`.no-access`, `.app-card`, `.notif-badge`) definem seu próprio `display`, o que sem o `!important` sobrescreveria o comportamento nativo de `hidden`. Também os `@keyframes` globais de animação (`pidFadeIn`/`pidFadeSlideUp`/`pidScaleIn`, ver "Animações" abaixo) e `.pid-icon-eye`/`pidIconBlink` (piscar de olho do ícone "P.I.D.", reaproveitado pela sidebar e pelo login — ver "Ícone do login e da sidebar são clicáveis" abaixo), já que é o único CSS carregado por **todas** as páginas sem exceção (inclusive `index.html`). |
-| `layout.css` | Casca do shell: `.app-shell`, `.sidebar*`, `.nav-*`, `.fav-toggle`, `.topbar*`. A sidebar usa tokens **congelados**, independentes de tema (fundo sempre escuro em claro/escuro) — não trocar por variáveis que espelham `:root[data-theme="light"]`. Exceção deliberada: `--sidebar-text-primary`/`--sidebar-text-secondary`/`--sidebar-text-muted` (texto/ícone do menu) *são* sobrescritas em `:root[data-theme="light"]` (`tokens.css`) pra branco puro — pedido explícito do usuário pra melhorar a legibilidade; só o fundo/borda da sidebar continuam frozen. Também `.page-content` (largura do conteúdo de cada página, `max-width:1200px` centralizado por padrão) + o modificador `.page-content--wide` (`max-width:1600px`) — `portal.html` ("Principal") é a única página que usa só `.page-content` puro (grade de favoritos fica mais confortável de leitura mais estreita); as outras 10 páginas (`perfis-acesso.html`, `usuarios.html`, `links-ferramentas.html`, `acessos-gerais.html`, `ramais.html`, `calendario-individual.html`, `importacao-plano-saude.html`, `custo-contratacao.html`, `indicador-desempenho.html`, `nao-conformidades.html`) usam `class="page-content page-content--wide"` no `<main>`, decisão explícita do usuário pra aproveitar melhor o espaço entre a sidebar e a borda da tela em telas de tabela/formulário. Uma página nova que seja mais "aplicação" (tabela, formulário, CRUD) do que "dashboard" deve nascer já com `page-content--wide`. |
+| `layout.css` | Casca do shell: `.app-shell`, `.sidebar*`, `.nav-*`, `.fav-toggle`, `.topbar*`. A sidebar usa tokens **congelados**, independentes de tema (fundo sempre escuro em claro/escuro) — não trocar por variáveis que espelham `:root[data-theme="light"]`. Exceção deliberada: `--sidebar-text-primary`/`--sidebar-text-secondary`/`--sidebar-text-muted` (texto/ícone do menu) *são* sobrescritas em `:root[data-theme="light"]` (`tokens.css`) pra branco puro — pedido explícito do usuário pra melhorar a legibilidade; só o fundo/borda da sidebar continuam frozen. Também `.page-content` (largura do conteúdo de cada página, `max-width:1200px` centralizado por padrão) + o modificador `.page-content--wide` (`max-width:1600px`) — `portal.html` ("Principal") é a única página que usa só `.page-content` puro (grade de favoritos fica mais confortável de leitura mais estreita); as outras 11 páginas (`perfis-acesso.html`, `usuarios.html`, `links-ferramentas.html`, `acessos-gerais.html`, `ramais.html`, `calendario-individual.html`, `importacao-plano-saude.html`, `custo-contratacao.html`, `indicador-desempenho.html`, `nao-conformidades.html`, `dashboard-contabil.html`) usam `class="page-content page-content--wide"` no `<main>`, decisão explícita do usuário pra aproveitar melhor o espaço entre a sidebar e a borda da tela em telas de tabela/formulário. Uma página nova que seja mais "aplicação" (tabela, formulário, CRUD) do que "dashboard" deve nascer já com `page-content--wide`. |
 | `components.css` | UI genérica reutilizável: `.btn-solid/.btn-outline/.btn-ghost/.btn-danger-outline`, **`.modal-overlay`/`.modal-card`** (moldura genérica de modal, + o modificador `.modal-card--wide` pra quando precisa de mais espaço horizontal) **e também** `.modal-field`/`.modal-field-row`/`.modal-checkbox`/`.modal-error`/`.modal-actions` (campos internos do modal — moldura e campos vivem juntos aqui, apesar do nome sugerir só a moldura, incluindo `select`/`textarea` dentro de `.modal-field`, com seta customizada via `background-image` porque o nativo do browser destoa do tema escuro), `.app-card*`, `.no-access`, `.checklist-box`/`.checklist-item`/`.checklist-item__info`/`.checklist-item__nome`/`.checklist-item__departamento`/`.checklist-empty`/`.checklist-search`/`.checklist-select-all` (lista com checkbox, segunda linha de detalhe e busca — usada nos checklists de Perfis de Acesso/Departamento em `usuarios.html`), `.dual-select`/`.dual-select__*` (vinculação em duas tabelas — não vinculados/vinculados, ver `docs/perfis-usuarios/perfis-usuarios.md` — usada em `usuarios.html` e no modal "Gerenciar Usuário" de todo shell), `.info-tooltip`/`.info-tooltip__*`/`.ajuda-modal__*` (botão "?" + tooltip + modal de "Mais informações", ver seção própria abaixo — usados por `static/js/ajuda-aplicacao.js`) e `.modal-overlay--top` (empilha um modal por cima de outro já aberto — usado só pelo modal de confirmação genérico, `static/js/confirm-modal.js`, ver "Modal de confirmação genérico" abaixo). |
 | `perfis-acesso.css` | `.pa-*` (tela de Perfis de Acesso), incluindo as seções (`.ua-section*`) e campos específicos (`.ua-inline-add`/`.ua-departamento-item`/`.ua-active-toggle`/`.ua-liderados-field`) do formulário de edição de `usuarios.html`. |
 | `calendario.css` | Só `.calendar-*` (grade mensal, células de dia, nav do mês) — os campos do modal de compromisso usam as classes genéricas `.modal-field`/`.modal-checkbox`/`.modal-error`/`.modal-actions` de `components.css`. |
@@ -393,6 +401,7 @@ Ver `portal_api/nao_conformidades/CLAUDE.md`.
 | `custo-contratacao.css` | `.cc-*` — só usado em `custo-contratacao.html`. |
 | `indicador-desempenho.css` | `.ind-*` — só usado em `indicador-desempenho.html`; carrega `perfis-acesso.css` também, pelo mesmo motivo de `importacao-plano-saude.css` (tabela/abas de revisão). |
 | `nao-conformidades.css` | `.ncf-*` — só usado em `nao-conformidades.html`; carrega `perfis-acesso.css` também, pra reaproveitar `.pa-table`/`.pa-tabs`/`.status-pill` (modificadores `--ok`/`--danger`/`--warning`/`--neutral` novos, em cima do `.status-pill` já existente ali). |
+| `dashboard-contabil.css` | `.dc-*` — só usado em `dashboard-contabil.html`; carrega `perfis-acesso.css` também, pra reaproveitar `.pa-table`/`.pa-tabs` na revisão de achados/Balancete/DRE. |
 
 Ao adicionar uma tela nova que precise de modal, reuse `.modal-overlay`/`.modal-card` de `components.css` e só crie estilos de campo próprios se o formulário não for um caso simples de texto/select (que já tem equivalente em `.pa-field` ou `.modal-field`).
 
diff --git a/README.md b/README.md
index f007f85..ce8559d 100644
--- a/README.md
+++ b/README.md
@@ -39,8 +39,10 @@ Não há suíte de testes, lint ou build configurados neste projeto.
 | Importação de Plano de Saúde | Utilitários | [portal_api/planos_saude/](portal_api/planos_saude/README.md) |
 | Simulação de Custo de Contratação | Geradoc | [portal_api/custo_contratacao/](portal_api/custo_contratacao/README.md) |
 | Indicador de Desempenho | Geradoc | [portal_api/indicadores/](portal_api/indicadores/README.md) |
+| Não Conformidades | Relatórios > Qualidade | [portal_api/nao_conformidades/](portal_api/nao_conformidades/README.md) |
+| Dashboard Contábil | Relatórios > Contabilidade | [portal_api/dashboard_contabil/](portal_api/dashboard_contabil/README.md) |
 
-Cada pasta acima tem um `README.md` (o que a aplicação faz, estado atual) e um `CHANGELOG.md` (histórico rodada a rodada, extraído de `plano.md`). As 3 aplicações com pacote Python próprio também têm um `CLAUDE.md` com o detalhamento técnico completo, carregado automaticamente pelo Claude Code; as demais têm esse detalhe no arquivo dentro da própria pasta em `docs/`.
+Cada pasta acima tem um `README.md` (o que a aplicação faz, estado atual) e um `CHANGELOG.md` (histórico rodada a rodada, extraído de `plano.md`). As 5 aplicações com pacote Python próprio também têm um `CLAUDE.md` com o detalhamento técnico completo, carregado automaticamente pelo Claude Code; as demais têm esse detalhe no arquivo dentro da própria pasta em `docs/`.
 
 ## Documentação transversal
 
diff --git a/config/urls.py b/config/urls.py
index 44e8c14..7dc3a9e 100644
--- a/config/urls.py
+++ b/config/urls.py
@@ -26,6 +26,7 @@ PAGINAS_FRONTEND = [
     "custo-contratacao.html",
     "indicador-desempenho.html",
     "nao-conformidades.html",
+    "dashboard-contabil.html",
 ]
 
 urlpatterns = [
diff --git a/media/contabil/apuracoes/2017_-_balancete_072026.pdf b/media/contabil/apuracoes/2017_-_balancete_072026.pdf
new file mode 100644
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diff --git a/plano.md b/plano.md
index 5a8f757..c8e0d35 100644
--- a/plano.md
+++ b/plano.md
@@ -465,3 +465,13 @@ manter o card grid original (agora com 4 cards em vez de 2, cada um com o
 ### 91. Não Conformidades — upload travando com arquivo real grande (upsert virou lote)
 
 Usuário reportou "Erro ao processar a solicitação." ao reprocessar os mesmos dois arquivos "com finalizadas" da rodada 90, e perguntou se seria a extensão `.xls`/`.xlsx` ou incompatibilidade com o ambiente Linux de produção. Nenhum dos dois: reproduzido localmente com os arquivos reais, o upload funcionava, só levava ~60s — tempo o bastante pra estourar o timeout de um worker WSGI em produção (gunicorn, 30s por padrão) ou disparar o autoreload do `manage.py runserver` em dev, derrubando a conexão sem nenhum problema de dado por trás. Causa raiz: o upsert (rodada 88) fazia uma ida ao banco por item (`update_or_create`/`get_or_create`), aceitável nos ~300 registros da amostra inicial mas não nos ~1700 ocorrências/~3400 ações/~9000 acompanhamentos do export real (quase 28 mil idas ao banco). Reescrito pra lote (`bulk_create`/`bulk_update`) e pra pular quem não mudou nada desde a última importação (reimportação periódica traz de volta o histórico inteiro, não só o novo) — reimportar o mesmo arquivo sem mudança real caiu de ~60s pra ~4s. Nenhuma migração, nenhuma mudança de contrato de API. Detalhe completo em `portal_api/nao_conformidades/CHANGELOG.md` (rodada 91) e `portal_api/nao_conformidades/CLAUDE.md` (seção "Upsert").
+
+### 92. Dashboard Contábil (Relatórios > Contabilidade) — v1: execução, auditoria e análise
+
+Pedido: otimizar a conferência de balancetes hoje feita manualmente pelo Fisco/Contábil (processo descrito em `ITD-FISCO-7513`, "Roteiro de Conferência de Balancete"). Nova aplicação em Relatórios > Contabilidade: o contador anexa o PDF de Balancete + DRE (modelo Questor, mesmo relatório hoje enviado ao cliente), a ferramenta extrai as contas/linhas automaticamente e roda um motor de 10 regras de auditoria — só o que é derivável do próprio balancete/DRE, sem depender de sistemas externos ao Portal (Questor, extratos, folha): balanceamento Ativo x Passivo, débito ≠ crédito total, saldo negativo de caixa, contas transitórias/genéricas ("DIVERSOS") com saldo, contas que deveriam ficar zeradas (ex. adiantamento de salários), sinal de saldo invertido pela natureza da conta, variação atípica de saldo/DRE mês a mês e percentual custo/receita fora do padrão da própria empresa (comparado ao histórico dela mesma, nunca a um parâmetro geral entre empresas). O contador revisa os achados por severidade/status, registra observações por conta (mesmo em contas sem achado) e conclui a análise, travando edição.
+
+Decisões confirmadas com o usuário: **entrada só em PDF** — o Questor também exporta Balancete/DRE em XLSX estruturado (levantado como alternativa mais confiável de extrair, já que evita parsing de texto), mas o usuário optou por manter só PDF, como pedido originalmente; **histórico de variação mês a mês fica no próprio banco do Portal** (`ContabilApuracao`, chave natural empresa+competência), não depende do relatório "Análise Comparativa Mensal"/"Acompanhamento Mensal" (só um relatório complementar, derivado do balancete, enviado ao cliente à parte — não é upload desta ferramenta); **nasce restrita ao perfil "Inovação"** (dado financeiro de cliente é sensível o bastante pra não ter visibilidade ampla por padrão, mesmo padrão de "Não Conformidades" — diferente das ferramentas de Geradoc, que nasceram amplas); o botão "Gerar Dashboard HTML" (que substituiria o BI Contábil por um relatório final ao administrador da empresa, com exportação em XLSX) fica **desabilitado** nesta rodada — "vamos primeiro estruturar a parte de execução, auditoria e análise", escopo de uma rodada futura.
+
+Desafio técnico principal, resolvido antes de escrever o parser definitivo (mesmo cuidado de sempre rodar contra o arquivo real, nunca desenhar regex de texto colado): o relatório Questor de Balancete/DRE desenha cada caractere em posição própria (sem kerning) e inclui, por baixo do texto real, uma grade densa de caracteres de espaço cobrindo toda a largura de cada linha — um artefato do gerador de relatório. Isso quebra a extração padrão do pdfplumber (`extract_words`/`extract_text`), que trata esses espaços "de fundo" como separadores de palavra reais e fragmenta números em dígitos isolados. Resolvido reconstruindo cada linha direto de `page.chars`: ignora todo caractere de espaço literal e reinsere um único espaço só quando o vão horizontal entre caracteres reais indica uma quebra de campo/palavra de verdade — calibrado e validado rodando de fato contra `792 - balancete 072026.pdf` (arquivo de referência real cedido pelo usuário). Confirmado também, empiricamente contra o mesmo arquivo, que a identidade "débito total = crédito total" só fecha somando as contas-raiz de Ativo+Passivo (não cada conta isolada), já que a DRE deste relatório não tem colunas de débito/crédito próprias — a movimentação de Resultado transita pelas contas de Patrimônio Líquido do Passivo.
+
+4 models novos (`ContabilApuracao`/`ContabilConta`/`ContabilLinhaDre`/`ContabilAchado`, migração `0055`, testados ponta a ponta contra o banco de produção com limpeza confirmada), pacote `portal_api/dashboard_contabil/` sem ORM (`parser.py`/`regras.py`/`pipeline.py`/`modelos.py`, mesmo padrão de `indicadores`/`planos_saude`). Subgrupo "Contabilidade" novo em `catalogo.py` dentro de `relatorios` (mesmo formato de "Qualidade"). `ContabilApuracaoViewSet.create()` tem uma particularidade: diferente das outras ferramentas com histórico, `codigo_empresa`/`competencia` (a chave natural) só são conhecidos depois de extrair o PDF, não vêm do formulário — o pipeline recebe uma função de busca de histórico (não uma lista pronta), injetada pela view, que só é chamada depois da extração. Nova página `dashboard-contabil.html` (3 sub-views: histórico/upload/revisão com abas Achados-Balancete-DRE, mesmo padrão de `indicador-desempenho.html`), item de menu adicionado às 12 páginas-shell existentes (mais a nova). Detalhe técnico completo em `portal_api/dashboard_contabil/CLAUDE.md`.
diff --git a/portal_api/admin.py b/portal_api/admin.py
index 6e55712..77b361b 100644
--- a/portal_api/admin.py
+++ b/portal_api/admin.py
@@ -6,6 +6,10 @@ from .models import (
     AcessoGeralSecao,
     AjudaAplicacao,
     CompromissoAgenda,
+    ContabilAchado,
+    ContabilApuracao,
+    ContabilConta,
+    ContabilLinhaDre,
     Departamento,
     EmpresaQuestor,
     Favorito,
@@ -239,3 +243,30 @@ class IndicadorApuracaoEmpresaAdmin(admin.ModelAdmin):
 class IndicadorApuracaoRespostaAdmin(admin.ModelAdmin):
     list_display = ("colaborador", "criterio", "valor", "ajustado_manualmente")
     list_filter = ("valor", "ajustado_manualmente")
+
+
+@admin.register(ContabilApuracao)
+class ContabilApuracaoAdmin(admin.ModelAdmin):
+    list_display = ("codigo_empresa", "nome_empresa", "competencia", "status", "criado_por", "criado_em")
+    list_filter = ("status",)
+    search_fields = ("codigo_empresa", "nome_empresa", "cnpj")
+    ordering = ("-competencia",)
+
+
+@admin.register(ContabilConta)
+class ContabilContaAdmin(admin.ModelAdmin):
+    list_display = ("apuracao", "codigo", "descricao", "tipo", "saldo_atual")
+    search_fields = ("codigo", "descricao")
+
+
+@admin.register(ContabilLinhaDre)
+class ContabilLinhaDreAdmin(admin.ModelAdmin):
+    list_display = ("apuracao", "ordem", "descricao", "valor", "totalizador")
+    search_fields = ("descricao",)
+
+
+@admin.register(ContabilAchado)
+class ContabilAchadoAdmin(admin.ModelAdmin):
+    list_display = ("apuracao", "regra", "severidade", "status", "titulo")
+    list_filter = ("regra", "severidade", "status")
+    search_fields = ("titulo", "mensagem")
diff --git a/portal_api/catalogo.py b/portal_api/catalogo.py
index dbc3281..3a16901 100644
--- a/portal_api/catalogo.py
+++ b/portal_api/catalogo.py
@@ -55,6 +55,15 @@ MODULE_APPS = {
             "label": "Qualidade",
             "tools": [{"key": "nao-conformidades", "label": "Não Conformidades"}],
         },
+        # Mesmo padrão de "qualidade" acima — subgrupo com uma única tool
+        # (toggle único). Restrita por padrão: ver o override em
+        # seed_portal.py (só "Integração e Inovação" nasce com acesso), já
+        # que a ferramenta expõe balancete/DRE completos dos clientes.
+        {
+            "key": "contabilidade",
+            "label": "Contabilidade",
+            "tools": [{"key": "dashboard-contabil", "label": "Dashboard Contábil"}],
+        },
     ],
     "relatorios-gerenciais": [
         {"key": "visao-diretoria", "label": "Visão Diretoria"},
diff --git a/portal_api/dashboard_contabil/CHANGELOG.md b/portal_api/dashboard_contabil/CHANGELOG.md
new file mode 100644
index 0000000..fdcf135
--- /dev/null
+++ b/portal_api/dashboard_contabil/CHANGELOG.md
@@ -0,0 +1,11 @@
+# Changelog — Dashboard Contábil
+
+> Histórico específico desta aplicação, extraído de `plano.md` (mesma numeração de rodada usada lá, para referência cruzada).
+
+### 92. Dashboard Contábil (Relatórios > Contabilidade) — v1: execução, auditoria e análise
+
+Pedido: otimizar a conferência de balancetes hoje feita manualmente pelo Fisco/Contábil (`ITD-FISCO-7513`). Nova aplicação em Relatórios > Contabilidade: o contador anexa o PDF de Balancete + DRE (modelo Questor, mesmo relatório hoje enviado ao cliente), a ferramenta extrai as contas e roda um motor de 10 regras de auditoria (balanceamento Ativo x Passivo, débito ≠ crédito, saldo negativo de caixa, contas transitórias/genéricas com saldo, contas que deveriam ficar zeradas, sinal de saldo invertido, variação atípica de saldo/DRE mês a mês, percentual custo/receita fora do padrão da própria empresa), apresentando os achados numa tela de revisão com observações por conta e conclusão da análise.
+
+Decisões confirmadas com o usuário: entrada só em PDF (levantada a alternativa de XLSX estruturado do Questor, mais confiável de extrair, mas mantido PDF como pedido originalmente); histórico de variação mês a mês fica no próprio banco do Portal, não depende de nenhum relatório complementar anexado; nasce restrita ao perfil "Inovação" (dado financeiro de cliente sensível, mesmo padrão de "Não Conformidades"); o botão "Gerar Dashboard HTML" (que substituiria o BI Contábil por um relatório final ao administrador da empresa, com exportação em XLSX) fica **desabilitado** nesta rodada, escopo de uma rodada futura.
+
+Desafio técnico principal: o relatório Questor de Balancete/DRE desenha cada caractere em posição própria e inclui, por baixo do texto real, uma grade densa de caracteres de espaço cobrindo toda a linha — isso quebra a extração padrão do pdfplumber (`extract_words`/`extract_text`), que trata esses espaços como separadores reais e fragmenta números em dígitos isolados. Resolvido reconstruindo cada linha direto de `page.chars`, ignorando espaços literais e reinserindo um só quando o vão horizontal indica uma quebra de campo real — validado rodando de fato contra o PDF real de referência do usuário antes de escrever o parser definitivo. 4 models novos (`ContabilApuracao`/`ContabilConta`/`ContabilLinhaDre`/`ContabilAchado`, migração `0055`), pacote `portal_api/dashboard_contabil/` sem ORM (`parser.py`/`regras.py`/`pipeline.py`/`modelos.py`), subgrupo "Contabilidade" novo em `catalogo.py` dentro de `relatorios`. Detalhe técnico completo no `CLAUDE.md` desta pasta.
diff --git a/portal_api/dashboard_contabil/CLAUDE.md b/portal_api/dashboard_contabil/CLAUDE.md
new file mode 100644
index 0000000..28ac42c
--- /dev/null
+++ b/portal_api/dashboard_contabil/CLAUDE.md
@@ -0,0 +1,66 @@
+# Dashboard Contábil (Relatórios > Contabilidade)
+
+> Movido do `CLAUDE.md` da raiz — este arquivo é carregado automaticamente ao trabalhar dentro de `portal_api/dashboard_contabil/`. Ver `CLAUDE.md` na raiz para arquitetura geral/transversal do Portal (modelo de permissões, API, CSS, etc.).
+
+Ferramenta que otimiza a conferência de balancetes hoje feita manualmente pelo Fisco/Contábil (processo descrito em `ITD-FISCO-7513`, "Roteiro de Conferência de Balancete"): o contador anexa o PDF de Balancete + DRE de uma empresa (mesmo relatório modelo Questor hoje enviado ao cliente), a ferramenta extrai as contas/linhas e roda um conjunto de checagens automáticas de auditoria, apresentando os achados numa tela de revisão onde o contador analisa, registra observações e conclui a análise. Permissão de **toggle único** (`apps["dashboard-contabil"]` em `permissoes["relatorios"]`, subgrupo "Contabilidade"), checada via `PermissaoApp("relatorios", "dashboard-contabil")` em todos os `ModelViewSet` relacionados. **Nasce restrita só ao perfil "Inovação"** (código 8) — mesmo padrão de "Não Conformidades" (ver override em `seed_portal.py`), já que expõe balancete/DRE completos dos clientes.
+
+**v1: só execução, auditoria e análise.** O botão "Gerar Dashboard HTML" (que geraria o relatório final em HTML para o administrador da empresa, com exportação em XLSX) existe na tela mas fica **desabilitado** — decisão explícita do usuário, "vamos primeiro estruturar a parte de execução, auditoria e análise". Sem endpoint de backend correspondente ainda.
+
+## Decisões de escopo (confirmadas com o usuário)
+
+- **Entrada: só PDF.** O Questor também exporta Balancete/DRE em XLSX estruturado (mais confiável de extrair, sem o risco de parsing de texto), levantado como alternativa — o usuário optou por manter só PDF, como pedido originalmente. Não há suporte a XLSX nesta ferramenta.
+- **Histórico para variação mês a mês fica no próprio Portal**, não depende do relatório "Análise Comparativa Mensal"/"Acompanhamento Mensal" (que é só um relatório complementar, derivado do balancete, enviado ao cliente separadamente — não é upload desta ferramenta). Cada apuração processada fica salva (`ContabilApuracao`, chave natural `codigo_empresa`+`competencia`), e as regras de variação comparam contra as apurações anteriores da mesma empresa já no banco.
+- **Escopo das regras**: só o que é derivável do próprio balancete/DRE anexado — nenhuma checagem do ITD que dependa de sistemas externos (Questor, extratos bancários, folha de pagamento, PID legado). A ferramenta é analítica ("Auditoria de Balancetes" em Auditorias > Fisco/Contábil, hoje só um placeholder `href="#"` no menu, referencia o antigo sistema PID legado — **não confundir com este Dashboard Contábil**, são coisas diferentes), não substitui as etapas operacionais do roteiro (zeramento de saldos etc.).
+
+## Extração do PDF (`parser.py`)
+
+O relatório Questor de Balancete + DRE tem uma particularidade de renderização que quebra a extração padrão do pdfplumber: **cada caractere do texto real é desenhado em posição própria** (sem kerning) e, por baixo dele, **o PDF inclui uma grade densa de caracteres de espaço cobrindo toda a largura de cada linha** — um artefato do gerador de relatório, não intencional para leitura. Isso faz `page.extract_words()`/`page.extract_text()` do pdfplumber tratarem esses espaços "de fundo" como separadores de palavra reais, quebrando números em dígitos isolados (ex.: "34.245.469,57" vira uma sequência de tokens `'3'`, `'4'`, `'.'`, `'2'`...).
+
+`_reconstroi_linhas()` contorna isso trabalhando direto com `page.chars`: ignora todo caractere de texto igual a `" "` e reconstrói cada linha a partir da posição real (`x0`/`x1`) dos caracteres não-espaço, reinserindo um único espaço só quando o vão horizontal entre dois caracteres consecutivos ultrapassa `_GAP_ESPACO` (0.8pt) — calibrado contra `792 - balancete 072026.pdf` (arquivo de referência do usuário, salvo fora do repositório em `Projetos\Balancetes`): o vão dentro de uma palavra/número é ~0, entre duas palavras da mesma descrição é ~1.7-1.9pt, e entre campos da tabela (conta → flag S/A → código → descrição, ou entre colunas de valor) é sempre ≥5pt. Essa reconstrução foi validada rodando de fato contra o PDF real antes de escrever o parser definitivo (nunca desenhar regex só de texto colado — mesmo cuidado documentado na skill `importacao-plano-saude`).
+
+- **Balancete**: cada linha casa com `_RE_LINHA_BALANCETE` (`^(conta)\s+(S)?\s*(código)\s+(resto)$`), e os últimos 4 tokens monetários de `resto` (via `_RE_MONETARIO`) são Saldo Anterior/Débito/Crédito/Saldo Atual, nessa ordem — o texto antes deles é a descrição. `tipo` é `"S"` (sintética) quando o flag aparece, `"A"` (analítica) quando não.
+- **DRE**: cada linha é descrição + um único valor final (sem código de classificação, diferente do Balancete). `nivel` (indentação) é derivado do `x0` do primeiro caractere da linha, em relação ao menor `x0` visto na seção (a raiz, nível 0); `totalizador` é `True` quando algum caractere da linha usa fonte em negrito (`fontname` contendo `"bold"`, case-insensitive) — confirmado contra o PDF real: linhas como "RECEITA OPERACIONAL BRUTA"/"(-) CUSTOS TOTAIS"/"(=) LUCRO BRUTO" usam `Times-Bold`, as demais `Times-Roman`.
+- **Extração para no início da seção "Demonstração Mensal (Análise Vertical)"** (páginas finais do mesmo PDF, quando presentes) — de propósito: o histórico próprio do Portal cobre a mesma necessidade de forma mais confiável (qualquer competência anterior já processada, não só as últimas 3 meses que aquele relatório mostra).
+- `LINHA_DRE_RECEITA_LIQUIDA`/`LINHA_DRE_CUSTOS_TOTAIS` (constantes em `parser.py`) guardam o texto exato dessas duas linhas totalizadoras (**com** o prefixo `"(=) "`/`"(-) "` que o Questor imprime) — usadas por `regra_percentual_custo_receita_atipico` pra achar a linha certa por texto, mais robusto a pequenas variações de nível/indentação entre empresas do que confiar só no negrito.
+- `extrai_balancete_dre(origem)` aceita tanto um caminho em disco quanto um arquivo já aberto em memória (`io.BytesIO`) — a view chama isto **antes** de salvar qualquer coisa no banco, já que `codigo_empresa`/`competencia` (a chave natural da apuração) só são conhecidos depois de ler o PDF, não informados pelo usuário no upload (diferente de `IndicadorApuracao`, que recebe a competência como campo do formulário).
+
+## Regras de auditoria v1 (`regras.py`)
+
+Cada `regra_*` é uma função pura: `(ResultadoExtracao da apuração atual, list[SnapshotHistorico]) -> list[AchadoDetectado]`. `historico` vem ordenado da apuração mais recente pra mais antiga (só as últimas 2 já persistidas da mesma empresa, resolvidas por `_contabil_monta_historico()` em `views.py`).
+
+1. **`balanceamento_ativo_passivo`** (alta) — soma do grupo Ativo (`codigo="1"`) deve fechar com a do Passivo (`codigo="2"`, já vem negativo no relatório).
+2. **`debito_credito_divergente`** (alta) — soma de Débito das contas-raiz (`codigo` sem ponto, ou seja só "1" e "2") deve bater com a soma de Crédito. **Não é uma checagem trivial de "todo balancete sempre bate"**: como a DRE (Resultado) não tem colunas de débito/crédito próprias neste relatório (só um valor líquido por linha), a identidade só fecha porque a movimentação de Resultado também transita pelas contas de Patrimônio Líquido do Passivo (ex.: "LUCROS/PREJUÍZOS DO EXERCÍCIO") — confirmado empiricamente contra `792 - balancete 072026.pdf` (débito total = crédito total = R$ 416.271.243,32 nas contas-raiz).
+3. **`saldo_negativo_caixa`** (alta) — conta com `codigo` começando em `1.01.01.001` (grupo Caixa) e `saldo_atual < 0`.
+4. **`conta_transitoria_com_saldo`** (média) — descrição contém "TRANSIT" (cobre "TRANSITÓRIA"/"TRANSITORIA") com `saldo_atual != 0`.
+5. **`conta_deveria_zerar`** (média) — `TRECHOS_CONTA_DEVERIA_ZERAR` (lista curta e deliberadamente restrita — só "ADIANTAMENTOS DE SALÁRIOS", que o ITD confirma dever ficar zerada todo mês; **não** inclui "Adiantamento de Férias"/"13º Salário", que legitimamente carregam saldo entre meses).
+6. **`saldo_sinal_invertido`** (média) — conta analítica (`tipo="A"`) do Ativo (`1.`) com saldo credor, ou do Passivo (`2.`) com saldo devedor, exceto contas redutoras (descrição começando com `"(-)"`, que são esperadas ter o sinal oposto ao grupo).
+7. **`descricao_generica`** (baixa) — descrição exatamente `"DIVERSOS"` com saldo relevante (o ITD cita esse caso especificamente: "o contador deverá realocar estes lançamentos a conta pertinente").
+8. **`variacao_atipica_saldo`** (média) — compara `saldo_atual` de cada conta analítica contra a apuração anterior da mesma empresa (por `codigo`), sinaliza quando a variação passa de `VARIACAO_LIMIAR_PERCENTUAL` (50%) **e** `VARIACAO_VALOR_MINIMO` (R$1.000, evita ruído em contas de valor irrisório). Só roda a partir da 2ª apuração de uma empresa.
+9. **`variacao_atipica_dre`** (média) — mesma ideia, mas isolando o mês: como a DRE do relatório é **acumulada desde janeiro**, `_isola_mes_dre()` subtrai o acumulado do mês anterior (`valor_ytd_atual - valor_ytd_anterior`), exceto em janeiro (onde o acumulado já é o próprio mês). Só roda quando há **2** apurações anteriores consecutivas (`_mes_consecutivo()`) — precisa isolar tanto o mês atual quanto o anterior pra comparar mês-contra-mês de verdade, não acumulado-contra-acumulado.
+10. **`percentual_custo_receita_atipico`** (média) — compara o percentual Custos/Receita Líquida do mês isolado atual contra o do mês isolado anterior (mesma técnica da regra 9) — o ITD é explícito que não existe parâmetro geral entre empresas pra essa relação, só comparação histórica da própria empresa.
+
+Regras 8-10 não geram achado nenhum na primeira apuração de uma empresa (sem histórico ainda) — comportamento esperado, não bug.
+
+## Models (`portal_api/models.py`)
+
+Padrão cabeçalho → linhas de detalhe → achados (mesma filosofia de `IndicadorApuracao`/`IndicadorApuracaoColaborador`):
+
+- **`ContabilApuracao`**: `codigo_empresa`/`nome_empresa`/`cnpj`/`competencia` (extraídos do PDF, não informados no upload) + `periodo_inicio`/`periodo_fim` + `arquivo` + `status` (`revisao`/`concluida`). `unique_together` em `codigo_empresa`+`competencia` — reprocessar a mesma competência de uma empresa exige excluir a apuração antiga primeiro (sem "reabrir"/reprocessar nesta v1, diferente de `ImportacaoPlanoSaude`).
+- **`ContabilConta`**: uma linha do Balancete. `observacao` (`TextField`, editável via PATCH em **qualquer** conta, tenha ela gerado achado ou não) — é o espaço de "análise" pedido pelo usuário, independente da auditoria automática.
+- **`ContabilLinhaDre`**: uma linha da DRE, sem código de classificação (o relatório não traz um pra DRE, diferente do Balancete).
+- **`ContabilAchado`**: achado de auditoria, nasce automático em `create()`, nunca é apagado — só muda de `status` (`pendente`/`tratado`/`ignorado`), sempre com `observacao_contador` obrigatória ao mudar de pendente (mesmo espírito de "histórico completo preservado" de `ImportacaoPlanoSaudeAuditoria`). `conta` é nullable — achados 1 e 2 (balanceamento/débito-crédito) são gerais, sem uma conta específica.
+
+## `ContabilApuracaoViewSet.create()` — ordem de operações não-trivial
+
+Diferente de `IndicadorApuracaoViewSet`/`ImportacaoPlanoSaudeViewSet` (onde a chave natural do registro, ex. `competencia`, vem do formulário do usuário), aqui `codigo_empresa`/`competencia` só são conhecidos **depois** de extrair o PDF. A ordem em `create()`:
+
+1. Lê o arquivo inteiro pra memória (`arquivo.read()`) — nada em disco ainda.
+2. `dashboard_contabil_pipeline.processa_apuracao(io.BytesIO(conteudo), _contabil_monta_historico)` — extrai o cabeçalho/contas/DRE e, com o `codigo_empresa`/`competencia` já em mãos, chama `_contabil_monta_historico()` (função injetada, consulta o ORM) pra buscar até 2 apurações anteriores da mesma empresa, então roda as regras. Captura `ContabilExtracaoInvalidaError` → 400 genérico.
+3. Confere se já existe uma apuração pra essa empresa+competência (`.exists()`) → 400 com mensagem específica, **antes** de qualquer escrita (evita depender só do `IntegrityError` do banco, que devolveria um 500 cru).
+4. Só agora, dentro de `transaction.atomic()`, cria `ContabilApuracao` (grava o arquivo via `ContentFile(conteudo, ...)`) + `bulk_create` de contas/linhas DRE/achados. `except Exception` fora do `with` apaga o arquivo gravado se algo falhar no meio (upload de `FileField` não é transacional).
+
+`pipeline.processa_apuracao(origem, busca_historico)` recebe `busca_historico` como uma função (não uma lista já pronta) exatamente por essa dependência: a chave de busca do histórico só existe depois da extração, então não dá pra pré-buscar antes de chamar o pipeline como as outras duas ferramentas fazem.
+
+## Frontend
+
+`templates/dashboard-contabil.html` (`page-content--wide`) segue o padrão de 3 sub-views de `indicador-desempenho.html`: `#dc-list-view` (histórico + botão "Nova Análise") / `#dc-form-view` (upload de um único PDF — sem campo de competência, é extraído do arquivo) / `#dc-review-view` (abas Achados/Balancete/DRE, via `.pa-tabs`/`.pa-tab-panel` de `perfis-acesso.css`). Achados têm filtro por severidade e por status (pendentes/todos); tratar/ignorar um achado abre um modal próprio (`#dc-achado-modal`) que exige observação não-vazia; observação de conta abre outro modal (`#dc-observacao-modal`), sem essa exigência (pode ficar em branco). Botão "Gerar Dashboard HTML" existe (`#dc-gerar-dashboard-btn`) mas fica `disabled` com `title="Em desenvolvimento"` — sem chamada de API nenhuma atrás dele nesta v1.
diff --git a/portal_api/dashboard_contabil/README.md b/portal_api/dashboard_contabil/README.md
new file mode 100644
index 0000000..a9604ce
--- /dev/null
+++ b/portal_api/dashboard_contabil/README.md
@@ -0,0 +1,13 @@
+# Dashboard Contábil (Relatórios > Contabilidade)
+
+> Ver `CLAUDE.md` nesta mesma pasta para o detalhamento técnico (extração do PDF, regras de auditoria, models). Ver `CLAUDE.md` na raiz para arquitetura geral/transversal do Portal.
+
+Otimiza a conferência de balancetes hoje feita manualmente pelo Fisco/Contábil: o contador anexa o PDF de Balancete + DRE de uma empresa (mesmo relatório modelo Questor hoje enviado ao cliente), a ferramenta extrai as contas automaticamente e roda um conjunto de checagens de auditoria (saldos negativos de caixa, contas transitórias/genéricas com saldo, contas que deveriam estar zeradas, diferença débito/crédito, variações atípicas mês a mês) — o contador revisa os achados, registra observações por conta e conclui a análise.
+
+**Escopo atual: só a etapa de execução/auditoria/análise.** A geração do dashboard HTML final (para o administrador da empresa, com exportação em XLSX) fica para uma rodada futura — o botão já existe na tela, mas desabilitado.
+
+## Onde mexer
+
+- `portal_api/dashboard_contabil/` — `parser.py` (extração do PDF via `pdfplumber`), `regras.py` (motor de regras de auditoria), `pipeline.py` (orquestração), `modelos.py` (dataclasses).
+- `ContabilApuracao`/`ContabilConta`/`ContabilLinhaDre`/`ContabilAchado` (`portal_api/models.py`).
+- `dashboard-contabil.html` / `static/js/dashboard-contabil.js` / `static/css/dashboard-contabil.css`.
diff --git a/portal_api/dashboard_contabil/__init__.py b/portal_api/dashboard_contabil/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/portal_api/dashboard_contabil/modelos.py b/portal_api/dashboard_contabil/modelos.py
new file mode 100644
index 0000000..4d14a2b
--- /dev/null
+++ b/portal_api/dashboard_contabil/modelos.py
@@ -0,0 +1,76 @@
+"""Dataclasses puras (sem ORM) do Dashboard Contábil: o formato intermediário
+entre o PDF extraído (`parser.py`) e as regras de auditoria (`regras.py`).
+Mesmo padrão de `portal_api.planos_saude.modelos`/`portal_api.indicadores.pipeline`
+— quem persiste em model é a view, este módulo só representa dados em memória."""
+
+from __future__ import annotations
+
+from dataclasses import dataclass, field
+from datetime import date
+from decimal import Decimal
+
+
+@dataclass
+class CabecalhoExtraido:
+    codigo_empresa: str
+    nome_empresa: str
+    cnpj: str
+    periodo_inicio: date
+    periodo_fim: date
+
+
+@dataclass
+class LinhaBalanceteExtraida:
+    conta_numero: int
+    codigo: str
+    descricao: str
+    tipo: str  # "S" (sintética) ou "A" (analítica)
+    saldo_anterior: Decimal
+    debito: Decimal
+    credito: Decimal
+    saldo_atual: Decimal
+
+
+@dataclass
+class LinhaDreExtraida:
+    ordem: int
+    descricao: str
+    nivel: int
+    valor: Decimal
+    totalizador: bool
+
+
+@dataclass
+class ResultadoExtracao:
+    cabecalho: CabecalhoExtraido
+    contas: list[LinhaBalanceteExtraida]
+    linhas_dre: list[LinhaDreExtraida]
+
+
+@dataclass
+class AchadoDetectado:
+    regra: str
+    severidade: str  # "alta" | "media" | "baixa"
+    titulo: str
+    mensagem: str
+    codigo_conta: str | None = None
+    valor_referencia: Decimal | None = None
+
+
+@dataclass
+class SnapshotHistorico:
+    """Retrato mínimo de uma apuração anterior já concluída/em revisão da
+    mesma empresa — usado pelas regras de variação mês a mês (ver
+    `regras.py`). `contas`/`linhas_dre` são dicionários já resolvidos
+    (codigo/descrição → valor) pra não precisar reconsultar o ORM dentro das
+    regras, que são funções puras."""
+
+    competencia: date
+    contas: dict[str, Decimal] = field(default_factory=dict)
+    linhas_dre: dict[str, Decimal] = field(default_factory=dict)
+
+
+@dataclass
+class ResultadoProcessamento:
+    extracao: ResultadoExtracao
+    achados: list[AchadoDetectado]
diff --git a/portal_api/dashboard_contabil/parser.py b/portal_api/dashboard_contabil/parser.py
new file mode 100644
index 0000000..97ec0b6
--- /dev/null
+++ b/portal_api/dashboard_contabil/parser.py
@@ -0,0 +1,247 @@
+"""Extração do PDF de Balancete + DRE (leiaute Questor, único leiaute-fonte —
+ao contrário de `portal_api.planos_saude`, que precisa de um parser por
+operadora, aqui o relatório é sempre gerado pelo mesmo sistema contábil).
+
+O texto deste relatório é desenhado caractere a caractere (cada letra/número
+tem sua própria posição X, sem depender de kerning do PDF) e o próprio PDF
+inclui, por baixo do texto real, uma grade densa de caracteres de espaço
+cobrindo a largura inteira de cada linha — isso confunde tanto
+`page.extract_words()` quanto `page.extract_text()` do pdfplumber, que
+tratam esses espaços "de fundo" como separadores de palavra reais e acabam
+quebrando números em dígitos isolados. `_reconstroi_linhas()` contorna isso
+ignorando todo caractere de espaço literal do PDF e reconstruindo a linha
+a partir da posição real dos caracteres não-espaço, reinserindo um único
+espaço só quando o vão horizontal entre dois caracteres consecutivos indica
+uma quebra de campo/palavra de verdade (validado contra
+`792 - balancete 072026.pdf`, ver `plano.md`)."""
+
+from __future__ import annotations
+
+import re
+from datetime import date
+from decimal import Decimal, InvalidOperation
+from typing import IO
+
+import pdfplumber
+
+from .modelos import CabecalhoExtraido, LinhaBalanceteExtraida, LinhaDreExtraida, ResultadoExtracao
+
+# Vão horizontal (em pontos) acima do qual dois caracteres consecutivos são
+# tratados como pertencendo a campos/palavras diferentes. Calibrado contra o
+# relatório real: o vão dentro de uma palavra/número é ~0, entre duas
+# palavras da mesma descrição é ~1.7-1.9, e entre campos da tabela (conta →
+# flag S/A → código → descrição, ou entre colunas de valor) é sempre >= 5.
+_GAP_ESPACO = 0.8
+
+_TITULO_DRE = "DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO"
+_TITULO_ANALISE_VERTICAL = "Demonstração Mensal (Análise Vertical)"
+
+_RE_MONETARIO = re.compile(r"\(?-?[\d.]+,\d{2}\)?")
+_RE_LINHA_BALANCETE = re.compile(r"^(?P<conta>\d+)\s+(?P<tipo>S)?\s*(?P<codigo>[\d.]+)\s+(?P<resto>.+)$")
+_RE_CNPJ = re.compile(r"CNPJ:\s*([\d./-]+)")
+_RE_PERIODO = re.compile(r"Per[ií]odo:\s*(\d{2}/\d{2}/\d{4})\s*a\s*(\d{2}/\d{2}/\d{4})")
+_RE_CODIGO_NOME_EMPRESA = re.compile(r"^(?P<codigo>\d+)\s+(?P<nome>.+)$")
+
+# Linhas totalizadoras conhecidas da DRE (usadas por regras que precisam de
+# uma linha específica, ex. razão custo/receita) — além do negrito (que já
+# identifica visualmente todo totalizador pro frontend), casar por texto é
+# mais robusto a pequenas variações de nível/indentação entre empresas. O
+# texto inclui o prefixo "(=)"/"(-)" tal como o Questor imprime (ver
+# `792 - balancete 072026.pdf`).
+LINHA_DRE_RECEITA_LIQUIDA = "(=) RECEITA OPERACIONAL LIQUIDA"
+LINHA_DRE_CUSTOS_TOTAIS = "(-) CUSTOS TOTAIS"
+
+
+class ExtracaoInvalidaError(Exception):
+    """PDF não tem o formato esperado (cabeçalho/tabela do Balancete/DRE não
+    encontrados) — a view converte isso numa resposta 400 genérica, mesmo
+    padrão de `planos_saude`/`indicadores`."""
+
+
+def _para_decimal(texto: str) -> Decimal:
+    texto = texto.strip()
+    # Algumas empresas têm linhas de DRE negativas no PDF com só o parêntese
+    # de abertura ("(1.114.989,29", sem o "()" de fechamento) — confirmado
+    # direto nos caracteres brutos do PDF (não é um artefato de
+    # _reconstroi_linhas), então o "(" sozinho já basta pra marcar negativo.
+    negativo = texto.startswith("(")
+    if negativo:
+        texto = texto[1:]
+        if texto.endswith(")"):
+            texto = texto[:-1]
+    texto = texto.replace(".", "").replace(",", ".")
+    try:
+        valor = Decimal(texto)
+    except InvalidOperation as exc:
+        raise ExtracaoInvalidaError(f"Valor monetário inválido: {texto!r}") from exc
+    return -valor if negativo else valor
+
+
+def _para_data(texto: str) -> date:
+    dia, mes, ano = texto.split("/")
+    return date(int(ano), int(mes), int(dia))
+
+
+def _reconstroi_linhas(pagina) -> list[dict]:
+    caracteres = [c for c in pagina.chars if c["text"] != " "]
+    linhas: dict[float, list] = {}
+    for c in caracteres:
+        chave = round(c["top"], 0)
+        linhas.setdefault(chave, []).append(c)
+
+    resultado = []
+    for topo in sorted(linhas.keys()):
+        fileira = sorted(linhas[topo], key=lambda c: c["x0"])
+        texto = ""
+        anterior_x1 = None
+        negrito = False
+        for c in fileira:
+            if anterior_x1 is not None and (c["x0"] - anterior_x1) > _GAP_ESPACO:
+                texto += " "
+            texto += c["text"]
+            anterior_x1 = c["x1"]
+            if "bold" in c["fontname"].lower():
+                negrito = True
+        resultado.append({"top": topo, "x0": fileira[0]["x0"], "texto": texto, "negrito": negrito})
+    return resultado
+
+
+_RE_CARIMBO_DATA_PAGINA = re.compile(r"^\d{2}/\d{2}/\d{4}\s+\d{2}:\d{2}")
+
+
+def _extrai_cabecalho(primeiras_linhas: list[str]) -> CabecalhoExtraido:
+    texto_completo = " ".join(primeiras_linhas)
+
+    match_cnpj = _RE_CNPJ.search(texto_completo)
+    match_periodo = _RE_PERIODO.search(texto_completo)
+    if not match_cnpj or not match_periodo:
+        raise ExtracaoInvalidaError("Não foi possível localizar CNPJ/período no cabeçalho do PDF.")
+
+    # As linhas reconstruídas vêm ordenadas por posição vertical (`top`), não
+    # por ordem de leitura — nesta página, o carimbo "data/hora Pág:NNNN" (que
+    # fica alinhado à direita) cai *entre* as duas linhas do nome da empresa
+    # (que pode quebrar em duas linhas quando é longo). Só as linhas antes de
+    # "CNPJ:" que não são esse carimbo nem "Período:" compõem o nome.
+    linhas_nome = []
+    for linha in primeiras_linhas:
+        if linha.startswith("CNPJ:"):
+            break
+        if _RE_CARIMBO_DATA_PAGINA.match(linha) or linha.startswith("Período:"):
+            continue
+        linhas_nome.append(linha)
+    match_nome = _RE_CODIGO_NOME_EMPRESA.match(" ".join(linhas_nome).strip())
+    if not match_nome:
+        raise ExtracaoInvalidaError("Não foi possível localizar código/nome da empresa no cabeçalho do PDF.")
+
+    return CabecalhoExtraido(
+        codigo_empresa=match_nome.group("codigo"),
+        nome_empresa=match_nome.group("nome").strip(),
+        cnpj=match_cnpj.group(1),
+        periodo_inicio=_para_data(match_periodo.group(1)),
+        periodo_fim=_para_data(match_periodo.group(2)),
+    )
+
+
+def extrai_balancete_dre(origem: str | IO[bytes]) -> ResultadoExtracao:
+    """Lê o PDF combinado de Balancete + DRE (modelo Questor) e devolve tudo
+    já estruturado. `origem` aceita tanto um caminho em disco quanto um
+    arquivo já aberto em memória (`io.BytesIO`) — a view chama isto direto
+    sobre o upload, antes de saber `codigo_empresa`/`competencia` (extraídos
+    daqui), então ainda não há um caminho em disco definitivo nesse momento.
+    As páginas finais de "Demonstração Mensal (Análise Vertical)", quando
+    presentes, são ignoradas de propósito — o Dashboard Contábil calcula
+    variação mês a mês a partir do próprio histórico de apurações já
+    processadas no Portal, não a partir desse relatório complementar (ver
+    CLAUDE.md/plano.md)."""
+
+    cabecalho: CabecalhoExtraido | None = None
+    contas: list[LinhaBalanceteExtraida] = []
+    linhas_dre: list[LinhaDreExtraida] = []
+
+    secao = "cabecalho"
+    ordem_dre = 0
+    base_x0_dre: float | None = None
+
+    with pdfplumber.open(origem) as pdf:
+        if not pdf.pages:
+            raise ExtracaoInvalidaError("O PDF não tem páginas.")
+
+        primeiras_linhas_pagina1 = [
+            linha["texto"] for linha in _reconstroi_linhas(pdf.pages[0]) if linha["texto"].strip()
+        ][:8]
+        cabecalho = _extrai_cabecalho(primeiras_linhas_pagina1)
+
+        for pagina in pdf.pages:
+            for linha in _reconstroi_linhas(pagina):
+                texto = linha["texto"].strip()
+                if not texto:
+                    continue
+
+                if texto.startswith(_TITULO_ANALISE_VERTICAL):
+                    secao = "ignorar"
+                    break
+                if secao != "dre" and texto.startswith(_TITULO_DRE):
+                    secao = "dre"
+                    base_x0_dre = None
+                    continue
+
+                if secao in ("cabecalho", "balancete"):
+                    match = _RE_LINHA_BALANCETE.match(texto)
+                    if not match:
+                        continue
+                    secao = "balancete"
+                    valores = _RE_MONETARIO.findall(match.group("resto"))
+                    if len(valores) < 4:
+                        continue
+                    saldo_anterior, debito, credito, saldo_atual = valores[-4:]
+                    # Descrição = tudo antes do início do bloco de 4 valores
+                    # (sempre exatamente 4 colunas por linha de balancete).
+                    posicao_valores = match.group("resto").find(saldo_anterior)
+                    if posicao_valores == -1:
+                        continue
+                    descricao = match.group("resto")[:posicao_valores].strip()
+                    contas.append(
+                        LinhaBalanceteExtraida(
+                            conta_numero=int(match.group("conta")),
+                            codigo=match.group("codigo"),
+                            descricao=descricao,
+                            tipo=match.group("tipo") or "A",
+                            saldo_anterior=_para_decimal(saldo_anterior),
+                            debito=_para_decimal(debito),
+                            credito=_para_decimal(credito),
+                            saldo_atual=_para_decimal(saldo_atual),
+                        )
+                    )
+                elif secao == "dre":
+                    if texto.startswith("Valores expressos") or texto.startswith(_TITULO_DRE):
+                        continue
+                    valores = _RE_MONETARIO.findall(texto)
+                    if not valores:
+                        continue
+                    valor_texto = valores[-1]
+                    posicao_valor = texto.rfind(valor_texto)
+                    descricao = texto[:posicao_valor].strip()
+                    if not descricao:
+                        continue
+                    if base_x0_dre is None:
+                        base_x0_dre = linha["x0"]
+                    nivel = max(0, round((linha["x0"] - base_x0_dre) / 7.0))
+                    ordem_dre += 1
+                    linhas_dre.append(
+                        LinhaDreExtraida(
+                            ordem=ordem_dre,
+                            descricao=descricao,
+                            nivel=nivel,
+                            valor=_para_decimal(valor_texto),
+                            totalizador=linha["negrito"],
+                        )
+                    )
+            if secao == "ignorar":
+                break
+
+    if not contas:
+        raise ExtracaoInvalidaError("Nenhuma linha de balancete encontrada no PDF.")
+    if not linhas_dre:
+        raise ExtracaoInvalidaError("Nenhuma linha de DRE encontrada no PDF.")
+
+    return ResultadoExtracao(cabecalho=cabecalho, contas=contas, linhas_dre=linhas_dre)
diff --git a/portal_api/dashboard_contabil/pipeline.py b/portal_api/dashboard_contabil/pipeline.py
new file mode 100644
index 0000000..e0698ab
--- /dev/null
+++ b/portal_api/dashboard_contabil/pipeline.py
@@ -0,0 +1,27 @@
+"""Orquestração do Dashboard Contábil: extrai o PDF e roda o motor de regras
+sobre o resultado — só em memória (dataclasses), sem tocar no ORM diretamente.
+Mesmo padrão de `portal_api.indicadores.pipeline`/`portal_api.planos_saude.
+pipeline`; quem persiste é a view.
+
+Diferente dos outros dois pacotes, aqui a chave de busca do histórico
+(`codigo_empresa`) só é conhecida **depois** de extrair o cabeçalho do PDF —
+por isso `processa_apuracao` recebe `busca_historico` como uma função
+(injetada pela view, que sabe consultar o ORM) em vez de já receber o
+histórico pronto."""
+
+from __future__ import annotations
+
+from typing import IO, Callable
+
+from .modelos import CabecalhoExtraido, ResultadoProcessamento, SnapshotHistorico
+from .parser import extrai_balancete_dre
+from .regras import gera_achados
+
+
+def processa_apuracao(
+    origem: str | IO[bytes], busca_historico: Callable[[CabecalhoExtraido], list[SnapshotHistorico]]
+) -> ResultadoProcessamento:
+    extracao = extrai_balancete_dre(origem)
+    historico = busca_historico(extracao.cabecalho)
+    achados = gera_achados(extracao, historico)
+    return ResultadoProcessamento(extracao=extracao, achados=achados)
diff --git a/portal_api/dashboard_contabil/regras.py b/portal_api/dashboard_contabil/regras.py
new file mode 100644
index 0000000..9510c23
--- /dev/null
+++ b/portal_api/dashboard_contabil/regras.py
@@ -0,0 +1,339 @@
+"""Motor de regras de auditoria do Dashboard Contábil — cada `regra_*` é uma
+função pura (`ResultadoExtracao` da apuração atual + histórico já persistido
+da mesma empresa → `list[AchadoDetectado]`), sem tocar no ORM. Cobrem só o
+que é derivável do próprio balancete/DRE anexado (ver CLAUDE.md do pacote) —
+qualquer checagem que dependa de sistemas externos (Questor, extratos,
+folha) fica fora de propósito, por decisão do usuário (ferramenta analítica,
+não operacional)."""
+
+from __future__ import annotations
+
+from datetime import date
+from decimal import Decimal
+
+from .modelos import AchadoDetectado, LinhaBalanceteExtraida, ResultadoExtracao, SnapshotHistorico
+from .parser import LINHA_DRE_CUSTOS_TOTAIS, LINHA_DRE_RECEITA_LIQUIDA
+
+SEVERIDADE_ALTA = "alta"
+SEVERIDADE_MEDIA = "media"
+SEVERIDADE_BAIXA = "baixa"
+
+TOLERANCIA_CENTAVOS = Decimal("0.05")
+
+# Trechos de descrição que, segundo o roteiro de conferência (ITD-FISCO-7513),
+# devem ficar zeradas todo mês — ex.: "o saldo de adiantamento de salários e
+# empréstimos a funcionários deve estar zerado todos os meses". Deliberadamente
+# restrito a contas cujo saldo residual é sempre um sinal de pendência (não
+# inclui, por exemplo, "ADIANTAMENTOS DE FÉRIAS"/"13º SALÁRIO", que legitimamente
+# carregam saldo entre um mês e o pagamento seguinte).
+TRECHOS_CONTA_DEVERIA_ZERAR = ["ADIANTAMENTOS DE SALÁRIOS", "ADIANTAMENTO DE SALÁRIOS"]
+
+VARIACAO_LIMIAR_PERCENTUAL = Decimal("0.5")  # 50%
+VARIACAO_VALOR_MINIMO = Decimal("1000")  # ignora variações abaixo disso, mesmo que %-mente grandes
+
+
+def _mes_consecutivo(competencia_atual: date, competencia_anterior: date) -> bool:
+    return (competencia_atual.year * 12 + competencia_atual.month) - (
+        competencia_anterior.year * 12 + competencia_anterior.month
+    ) == 1
+
+
+def _isola_mes_dre(valor_ytd_atual: Decimal, valor_ytd_anterior: Decimal | None, competencia_atual: date) -> Decimal:
+    """A DRE do relatório é acumulada desde janeiro — isola o mês corrente
+    subtraindo o acumulado do mês anterior, exceto em janeiro (onde o
+    acumulado já é o próprio mês)."""
+    if competencia_atual.month == 1 or valor_ytd_anterior is None:
+        return valor_ytd_atual
+    return valor_ytd_atual - valor_ytd_anterior
+
+
+def regra_balanceamento_ativo_passivo(atual: ResultadoExtracao, historico: list[SnapshotHistorico]) -> list[AchadoDetectado]:
+    ativo = next((c for c in atual.contas if c.codigo == "1"), None)
+    passivo = next((c for c in atual.contas if c.codigo == "2"), None)
+    if ativo is None or passivo is None:
+        return []
+    diferenca = ativo.saldo_atual + passivo.saldo_atual  # passivo já vem negativo no relatório
+    if abs(diferenca) <= TOLERANCIA_CENTAVOS:
+        return []
+    return [
+        AchadoDetectado(
+            regra="balanceamento_ativo_passivo",
+            severidade=SEVERIDADE_ALTA,
+            titulo="Ativo não bate com Passivo",
+            mensagem=(
+                f"Saldo do Ativo (R$ {ativo.saldo_atual}) não coincide com o do Passivo "
+                f"(R$ {-passivo.saldo_atual}) — diferença de R$ {abs(diferenca)}."
+            ),
+            valor_referencia=diferenca,
+        )
+    ]
+
+
+def regra_debito_credito_divergente(atual: ResultadoExtracao, historico: list[SnapshotHistorico]) -> list[AchadoDetectado]:
+    raizes = [c for c in atual.contas if "." not in c.codigo]
+    soma_debito = sum((c.debito for c in raizes), Decimal(0))
+    soma_credito = sum((c.credito for c in raizes), Decimal(0))
+    diferenca = soma_debito - soma_credito
+    if abs(diferenca) <= TOLERANCIA_CENTAVOS:
+        return []
+    return [
+        AchadoDetectado(
+            regra="debito_credito_divergente",
+            severidade=SEVERIDADE_ALTA,
+            titulo="Débito total diferente do crédito total",
+            mensagem=(
+                f"Soma de débitos do período (R$ {soma_debito}) não bate com a soma de "
+                f"créditos (R$ {soma_credito}) — diferença de R$ {abs(diferenca)}."
+            ),
+            valor_referencia=diferenca,
+        )
+    ]
+
+
+def regra_saldo_negativo_caixa(atual: ResultadoExtracao, historico: list[SnapshotHistorico]) -> list[AchadoDetectado]:
+    achados = []
+    for conta in atual.contas:
+        if conta.codigo.startswith("1.01.01.001") and conta.saldo_atual < 0:
+            achados.append(
+                AchadoDetectado(
+                    regra="saldo_negativo_caixa",
+                    severidade=SEVERIDADE_ALTA,
+                    titulo="Saldo de caixa negativo",
+                    mensagem=f'Conta "{conta.descricao}" ({conta.codigo}) com saldo negativo de R$ {conta.saldo_atual}.',
+                    codigo_conta=conta.codigo,
+                    valor_referencia=conta.saldo_atual,
+                )
+            )
+    return achados
+
+
+def regra_conta_transitoria_com_saldo(atual: ResultadoExtracao, historico: list[SnapshotHistorico]) -> list[AchadoDetectado]:
+    achados = []
+    for conta in atual.contas:
+        descricao_normalizada = conta.descricao.upper()
+        if ("TRANSIT" in descricao_normalizada) and conta.saldo_atual != 0:
+            achados.append(
+                AchadoDetectado(
+                    regra="conta_transitoria_com_saldo",
+                    severidade=SEVERIDADE_MEDIA,
+                    titulo="Conta transitória com saldo",
+                    mensagem=f'Conta transitória "{conta.descricao}" ({conta.codigo}) deveria estar zerada e está com R$ {conta.saldo_atual}.',
+                    codigo_conta=conta.codigo,
+                    valor_referencia=conta.saldo_atual,
+                )
+            )
+    return achados
+
+
+def regra_conta_deveria_zerar(atual: ResultadoExtracao, historico: list[SnapshotHistorico]) -> list[AchadoDetectado]:
+    achados = []
+    for conta in atual.contas:
+        descricao_normalizada = conta.descricao.upper()
+        if conta.saldo_atual == 0:
+            continue
+        if any(trecho in descricao_normalizada for trecho in TRECHOS_CONTA_DEVERIA_ZERAR):
+            achados.append(
+                AchadoDetectado(
+                    regra="conta_deveria_zerar",
+                    severidade=SEVERIDADE_MEDIA,
+                    titulo="Conta que deveria estar zerada",
+                    mensagem=f'Conta "{conta.descricao}" ({conta.codigo}) normalmente fica zerada todo mês e está com saldo de R$ {conta.saldo_atual}.',
+                    codigo_conta=conta.codigo,
+                    valor_referencia=conta.saldo_atual,
+                )
+            )
+    return achados
+
+
+def _eh_conta_redutora(conta: LinhaBalanceteExtraida) -> bool:
+    return conta.descricao.strip().startswith("(-)")
+
+
+def regra_saldo_sinal_invertido(atual: ResultadoExtracao, historico: list[SnapshotHistorico]) -> list[AchadoDetectado]:
+    achados = []
+    for conta in atual.contas:
+        if conta.tipo != "A" or conta.saldo_atual == 0 or _eh_conta_redutora(conta):
+            continue
+        if conta.codigo.startswith("1.") and conta.saldo_atual < 0:
+            achados.append(
+                AchadoDetectado(
+                    regra="saldo_sinal_invertido",
+                    severidade=SEVERIDADE_MEDIA,
+                    titulo="Conta do Ativo com saldo credor",
+                    mensagem=f'Conta do Ativo "{conta.descricao}" ({conta.codigo}) está com saldo credor de R$ {-conta.saldo_atual}.',
+                    codigo_conta=conta.codigo,
+                    valor_referencia=conta.saldo_atual,
+                )
+            )
+        elif conta.codigo.startswith("2.") and conta.saldo_atual > 0:
+            achados.append(
+                AchadoDetectado(
+                    regra="saldo_sinal_invertido",
+                    severidade=SEVERIDADE_MEDIA,
+                    titulo="Conta do Passivo com saldo devedor",
+                    mensagem=f'Conta do Passivo "{conta.descricao}" ({conta.codigo}) está com saldo devedor de R$ {conta.saldo_atual}.',
+                    codigo_conta=conta.codigo,
+                    valor_referencia=conta.saldo_atual,
+                )
+            )
+    return achados
+
+
+def regra_descricao_generica(atual: ResultadoExtracao, historico: list[SnapshotHistorico]) -> list[AchadoDetectado]:
+    achados = []
+    for conta in atual.contas:
+        if conta.descricao.strip().upper() == "DIVERSOS" and conta.saldo_atual != 0:
+            achados.append(
+                AchadoDetectado(
+                    regra="descricao_generica",
+                    severidade=SEVERIDADE_BAIXA,
+                    titulo='Conta com descrição genérica ("DIVERSOS")',
+                    mensagem=f'Conta {conta.codigo} está descrita apenas como "DIVERSOS", com saldo de R$ {conta.saldo_atual} — recomenda-se detalhar em conta analítica própria.',
+                    codigo_conta=conta.codigo,
+                    valor_referencia=conta.saldo_atual,
+                )
+            )
+    return achados
+
+
+def regra_variacao_atipica_saldo(atual: ResultadoExtracao, historico: list[SnapshotHistorico]) -> list[AchadoDetectado]:
+    if not historico:
+        return []
+    anterior = historico[0]
+    achados = []
+    for conta in atual.contas:
+        if conta.tipo != "A":
+            continue
+        saldo_anterior = anterior.contas.get(conta.codigo)
+        if saldo_anterior is None or saldo_anterior == 0:
+            continue
+        diferenca = conta.saldo_atual - saldo_anterior
+        if abs(diferenca) < VARIACAO_VALOR_MINIMO:
+            continue
+        variacao_percentual = abs(diferenca) / abs(saldo_anterior)
+        if variacao_percentual < VARIACAO_LIMIAR_PERCENTUAL:
+            continue
+        achados.append(
+            AchadoDetectado(
+                regra="variacao_atipica_saldo",
+                severidade=SEVERIDADE_MEDIA,
+                titulo="Variação atípica de saldo",
+                mensagem=(
+                    f'Conta "{conta.descricao}" ({conta.codigo}) variou {variacao_percentual:.0%} em relação a '
+                    f"{anterior.competencia:%m/%Y} (de R$ {saldo_anterior} para R$ {conta.saldo_atual})."
+                ),
+                codigo_conta=conta.codigo,
+                valor_referencia=diferenca,
+            )
+        )
+    return achados
+
+
+def regra_variacao_atipica_dre(atual: ResultadoExtracao, historico: list[SnapshotHistorico]) -> list[AchadoDetectado]:
+    if len(historico) < 2:
+        return []
+    anterior, retrasado = historico[0], historico[1]
+    if not _mes_consecutivo(anterior.competencia, retrasado.competencia):
+        return []
+    achados = []
+    for linha in atual.linhas_dre:
+        valor_anterior_ytd = anterior.linhas_dre.get(linha.descricao)
+        valor_retrasado_ytd = retrasado.linhas_dre.get(linha.descricao)
+        if valor_anterior_ytd is None:
+            continue
+        mes_atual = _isola_mes_dre(linha.valor, valor_anterior_ytd, atual.cabecalho.periodo_fim)
+        mes_anterior = _isola_mes_dre(valor_anterior_ytd, valor_retrasado_ytd, anterior.competencia)
+        if mes_anterior == 0:
+            continue
+        diferenca = mes_atual - mes_anterior
+        if abs(diferenca) < VARIACAO_VALOR_MINIMO:
+            continue
+        variacao_percentual = abs(diferenca) / abs(mes_anterior)
+        if variacao_percentual < VARIACAO_LIMIAR_PERCENTUAL:
+            continue
+        achados.append(
+            AchadoDetectado(
+                regra="variacao_atipica_dre",
+                severidade=SEVERIDADE_MEDIA,
+                titulo="Variação atípica na DRE",
+                mensagem=(
+                    f'Linha "{linha.descricao}" da DRE variou {variacao_percentual:.0%} em relação ao mês anterior '
+                    f"(de R$ {mes_anterior} para R$ {mes_atual})."
+                ),
+                valor_referencia=diferenca,
+            )
+        )
+    return achados
+
+
+def regra_percentual_custo_receita_atipico(
+    atual: ResultadoExtracao, historico: list[SnapshotHistorico]
+) -> list[AchadoDetectado]:
+    if len(historico) < 2:
+        return []
+    anterior, retrasado = historico[0], historico[1]
+    if not _mes_consecutivo(anterior.competencia, retrasado.competencia):
+        return []
+
+    def _linha(resultado_linhas: dict[str, Decimal], nome: str) -> Decimal | None:
+        return resultado_linhas.get(nome)
+
+    linhas_atual = {l.descricao: l.valor for l in atual.linhas_dre}
+    receita_atual_ytd = _linha(linhas_atual, LINHA_DRE_RECEITA_LIQUIDA)
+    custos_atual_ytd = _linha(linhas_atual, LINHA_DRE_CUSTOS_TOTAIS)
+    receita_anterior_ytd = _linha(anterior.linhas_dre, LINHA_DRE_RECEITA_LIQUIDA)
+    custos_anterior_ytd = _linha(anterior.linhas_dre, LINHA_DRE_CUSTOS_TOTAIS)
+    receita_retrasado_ytd = _linha(retrasado.linhas_dre, LINHA_DRE_RECEITA_LIQUIDA)
+    custos_retrasado_ytd = _linha(retrasado.linhas_dre, LINHA_DRE_CUSTOS_TOTAIS)
+    if None in (receita_atual_ytd, custos_atual_ytd, receita_anterior_ytd, custos_anterior_ytd):
+        return []
+
+    receita_mes_atual = _isola_mes_dre(receita_atual_ytd, receita_anterior_ytd, atual.cabecalho.periodo_fim)
+    custos_mes_atual = _isola_mes_dre(custos_atual_ytd, custos_anterior_ytd, atual.cabecalho.periodo_fim)
+    receita_mes_anterior = _isola_mes_dre(receita_anterior_ytd, receita_retrasado_ytd, anterior.competencia)
+    custos_mes_anterior = _isola_mes_dre(custos_anterior_ytd, custos_retrasado_ytd, anterior.competencia)
+    if receita_mes_atual == 0 or receita_mes_anterior == 0:
+        return []
+
+    pct_atual = abs(custos_mes_atual) / abs(receita_mes_atual)
+    pct_anterior = abs(custos_mes_anterior) / abs(receita_mes_anterior)
+    if pct_anterior == 0:
+        return []
+    variacao_percentual = abs(pct_atual - pct_anterior) / pct_anterior
+    if variacao_percentual < VARIACAO_LIMIAR_PERCENTUAL:
+        return []
+    return [
+        AchadoDetectado(
+            regra="percentual_custo_receita_atipico",
+            severidade=SEVERIDADE_MEDIA,
+            titulo="Percentual de custo sobre receita fora do padrão da empresa",
+            mensagem=(
+                f"O custo representou {pct_atual:.1%} da receita líquida do mês, contra {pct_anterior:.1%} no mês "
+                f"anterior — variação de {variacao_percentual:.0%} em relação ao padrão histórico desta empresa."
+            ),
+            valor_referencia=pct_atual - pct_anterior,
+        )
+    ]
+
+
+REGRAS = [
+    regra_balanceamento_ativo_passivo,
+    regra_debito_credito_divergente,
+    regra_saldo_negativo_caixa,
+    regra_conta_transitoria_com_saldo,
+    regra_conta_deveria_zerar,
+    regra_saldo_sinal_invertido,
+    regra_descricao_generica,
+    regra_variacao_atipica_saldo,
+    regra_variacao_atipica_dre,
+    regra_percentual_custo_receita_atipico,
+]
+
+
+def gera_achados(atual: ResultadoExtracao, historico: list[SnapshotHistorico]) -> list[AchadoDetectado]:
+    """`historico` deve vir ordenado da apuração mais recente pra mais antiga
+    (mesma empresa, competências anteriores à de `atual`)."""
+    achados: list[AchadoDetectado] = []
+    for regra in REGRAS:
+        achados.extend(regra(atual, historico))
+    return achados
diff --git a/portal_api/management/commands/seed_portal.py b/portal_api/management/commands/seed_portal.py
index b375806..435a594 100644
--- a/portal_api/management/commands/seed_portal.py
+++ b/portal_api/management/commands/seed_portal.py
@@ -173,6 +173,11 @@ class Command(BaseCommand):
                 # tem acesso por padrão, liberado manualmente pra outros perfis depois
                 # pela tela de Perfis de Acesso.
                 permissoes["relatorios"]["apps"]["nao-conformidades"] = False
+                # "dashboard-contabil" expõe balancete/DRE completos dos
+                # clientes (dado financeiro sensível) — mesmo padrão de
+                # "Não Conformidades" acima, nasce restrita só a Integração e
+                # Inovação.
+                permissoes["relatorios"]["apps"]["dashboard-contabil"] = False
                 # "utilitarios" está em SECTORAL_KEYS — "importacao-plano-saude-de-paula"
                 # lida com dado pessoal de colaborador do próprio escritório (plano de
                 # saúde), não dado de cliente como o resto de Utilitários, então nasce
diff --git a/portal_api/migrations/0055_contabilapuracao_contabilconta_contabilachado_and_more.py b/portal_api/migrations/0055_contabilapuracao_contabilconta_contabilachado_and_more.py
new file mode 100644
index 0000000..14440e2
--- /dev/null
+++ b/portal_api/migrations/0055_contabilapuracao_contabilconta_contabilachado_and_more.py
@@ -0,0 +1,102 @@
+# Generated by Django 6.0.7 on 2026-09-08 17:46
+
+import django.db.models.deletion
+import portal_api.models
+from django.conf import settings
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('portal_api', '0054_importacaoplanosaudedepaula_and_more'),
+    ]
+
+    operations = [
+        migrations.CreateModel(
+            name='ContabilApuracao',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('codigo_empresa', models.CharField(max_length=20, verbose_name='Código da empresa')),
+                ('nome_empresa', models.CharField(max_length=255, verbose_name='Nome da empresa')),
+                ('cnpj', models.CharField(blank=True, max_length=20, verbose_name='CNPJ')),
+                ('competencia', models.DateField(verbose_name='Competência')),
+                ('periodo_inicio', models.DateField(verbose_name='Início do período')),
+                ('periodo_fim', models.DateField(verbose_name='Fim do período')),
+                ('arquivo', models.FileField(max_length=255, upload_to='contabil/apuracoes/', validators=[portal_api.models.validar_tamanho_arquivo_contabil], verbose_name='Arquivo do balancete (PDF)')),
+                ('status', models.CharField(choices=[('revisao', 'Em revisão'), ('concluida', 'Concluída')], default='revisao', max_length=20, verbose_name='Status')),
+                ('criado_em', models.DateTimeField(auto_now_add=True)),
+                ('concluida_em', models.DateTimeField(blank=True, null=True, verbose_name='Concluída em')),
+                ('criado_por', models.ForeignKey(null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='apuracoes_contabeis', to=settings.AUTH_USER_MODEL)),
+            ],
+            options={
+                'verbose_name': 'Apuração do Dashboard Contábil',
+                'verbose_name_plural': 'Apurações do Dashboard Contábil',
+                'ordering': ['-competencia', '-criado_em'],
+            },
+        ),
+        migrations.CreateModel(
+            name='ContabilConta',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('conta_numero', models.IntegerField(verbose_name='Número da conta')),
+                ('codigo', models.CharField(max_length=60, verbose_name='Classificação')),
+                ('descricao', models.CharField(max_length=255, verbose_name='Descrição')),
+                ('tipo', models.CharField(max_length=1, verbose_name='Tipo')),
+                ('saldo_anterior', models.DecimalField(decimal_places=2, max_digits=16)),
+                ('debito', models.DecimalField(decimal_places=2, max_digits=16)),
+                ('credito', models.DecimalField(decimal_places=2, max_digits=16)),
+                ('saldo_atual', models.DecimalField(decimal_places=2, max_digits=16)),
+                ('observacao', models.TextField(blank=True, verbose_name='Observação')),
+                ('apuracao', models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, related_name='contas', to='portal_api.contabilapuracao')),
+            ],
+            options={
+                'verbose_name': 'Conta do Balancete (Dashboard Contábil)',
+                'verbose_name_plural': 'Contas do Balancete (Dashboard Contábil)',
+                'ordering': ['conta_numero'],
+            },
+        ),
+        migrations.CreateModel(
+            name='ContabilAchado',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('regra', models.CharField(max_length=60, verbose_name='Regra')),
+                ('severidade', models.CharField(choices=[('alta', 'Alta'), ('media', 'Média'), ('baixa', 'Baixa')], max_length=10, verbose_name='Severidade')),
+                ('titulo', models.CharField(max_length=255, verbose_name='Título')),
+                ('mensagem', models.TextField(verbose_name='Mensagem')),
+                ('valor_referencia', models.DecimalField(blank=True, decimal_places=2, max_digits=16, null=True)),
+                ('status', models.CharField(choices=[('pendente', 'Pendente'), ('tratado', 'Tratado'), ('ignorado', 'Ignorado')], default='pendente', max_length=10, verbose_name='Status')),
+                ('observacao_contador', models.TextField(blank=True, verbose_name='Observação do contador')),
+                ('tratado_em', models.DateTimeField(blank=True, null=True, verbose_name='Tratado em')),
+                ('tratado_por', models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='achados_contabeis_tratados', to=settings.AUTH_USER_MODEL)),
+                ('apuracao', models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, related_name='achados', to='portal_api.contabilapuracao')),
+                ('conta', models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='achados', to='portal_api.contabilconta')),
+            ],
+            options={
+                'verbose_name': 'Achado do Dashboard Contábil',
+                'verbose_name_plural': 'Achados do Dashboard Contábil',
+                'ordering': ['-severidade', 'id'],
+            },
+        ),
+        migrations.CreateModel(
+            name='ContabilLinhaDre',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('ordem', models.IntegerField(verbose_name='Ordem')),
+                ('descricao', models.CharField(max_length=255, verbose_name='Descrição')),
+                ('nivel', models.IntegerField(default=0, verbose_name='Nível de indentação')),
+                ('valor', models.DecimalField(decimal_places=2, max_digits=16)),
+                ('totalizador', models.BooleanField(default=False, verbose_name='Linha totalizadora')),
+                ('apuracao', models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, related_name='linhas_dre', to='portal_api.contabilapuracao')),
+            ],
+            options={
+                'verbose_name': 'Linha da DRE (Dashboard Contábil)',
+                'verbose_name_plural': 'Linhas da DRE (Dashboard Contábil)',
+                'ordering': ['ordem'],
+            },
+        ),
+        migrations.AddConstraint(
+            model_name='contabilapuracao',
+            constraint=models.UniqueConstraint(fields=('codigo_empresa', 'competencia'), name='contabil_apuracao_unica'),
+        ),
+    ]
diff --git a/portal_api/migrations/0056_alter_contabilconta_options_contabilconta_ordem.py b/portal_api/migrations/0056_alter_contabilconta_options_contabilconta_ordem.py
new file mode 100644
index 0000000..4b27e53
--- /dev/null
+++ b/portal_api/migrations/0056_alter_contabilconta_options_contabilconta_ordem.py
@@ -0,0 +1,22 @@
+# Generated by Django 6.0.7 on 2026-09-08 20:06
+
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('portal_api', '0055_contabilapuracao_contabilconta_contabilachado_and_more'),
+    ]
+
+    operations = [
+        migrations.AlterModelOptions(
+            name='contabilconta',
+            options={'ordering': ['ordem'], 'verbose_name': 'Conta do Balancete (Dashboard Contábil)', 'verbose_name_plural': 'Contas do Balancete (Dashboard Contábil)'},
+        ),
+        migrations.AddField(
+            model_name='contabilconta',
+            name='ordem',
+            field=models.IntegerField(default=0, verbose_name='Ordem'),
+        ),
+    ]
diff --git a/portal_api/migrations/0057_contabillinhadre_observacao.py b/portal_api/migrations/0057_contabillinhadre_observacao.py
new file mode 100644
index 0000000..4e9009e
--- /dev/null
+++ b/portal_api/migrations/0057_contabillinhadre_observacao.py
@@ -0,0 +1,18 @@
+# Generated by Django 6.0.7 on 2026-09-08 20:25
+
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('portal_api', '0056_alter_contabilconta_options_contabilconta_ordem'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='contabillinhadre',
+            name='observacao',
+            field=models.TextField(blank=True, verbose_name='Observação'),
+        ),
+    ]
diff --git a/portal_api/models.py b/portal_api/models.py
index f6a1ef4..2321c5b 100644
--- a/portal_api/models.py
+++ b/portal_api/models.py
@@ -1932,3 +1932,166 @@ class NCAcompanhamento(models.Model):
 
     def __str__(self) -> str:
         return f"{self.acao} — {self.data:%d/%m/%Y}"
+
+
+CONTABIL_ARQUIVO_MAX_BYTES = 15 * 1024 * 1024
+
+
+def validar_tamanho_arquivo_contabil(arquivo: File) -> None:
+    if arquivo.size > CONTABIL_ARQUIVO_MAX_BYTES:
+        raise ValidationError("O arquivo deve ter no máximo 15MB.")
+
+
+class ContabilApuracao(models.Model):
+    """Uma análise do Dashboard Contábil (Relatórios > Contabilidade): o
+    contador anexa o PDF de Balancete + DRE (leiaute Questor, mesmo relatório
+    hoje enviado ao cliente) e o pipeline (`portal_api.dashboard_contabil.
+    pipeline.processa_apuracao`) extrai as contas/linhas da DRE e roda o
+    motor de regras de auditoria (`dashboard_contabil.regras`) contra o
+    histórico já processado desta mesma empresa — ver
+    `ContabilApuracaoViewSet.create()` em views.py. `unique_together` evita
+    duplicar sem querer a mesma competência de uma empresa (reprocessar exige
+    excluir a apuração antiga primeiro)."""
+
+    STATUS_REVISAO = "revisao"
+    STATUS_CONCLUIDA = "concluida"
+    STATUS_CHOICES = [
+        (STATUS_REVISAO, "Em revisão"),
+        (STATUS_CONCLUIDA, "Concluída"),
+    ]
+
+    codigo_empresa = models.CharField("Código da empresa", max_length=20)
+    nome_empresa = models.CharField("Nome da empresa", max_length=255)
+    cnpj = models.CharField("CNPJ", max_length=20, blank=True)
+    competencia = models.DateField("Competência")
+    periodo_inicio = models.DateField("Início do período")
+    periodo_fim = models.DateField("Fim do período")
+    arquivo = models.FileField(
+        "Arquivo do balancete (PDF)",
+        upload_to="contabil/apuracoes/",
+        max_length=255,
+        validators=[validar_tamanho_arquivo_contabil],
+    )
+    status = models.CharField("Status", max_length=20, choices=STATUS_CHOICES, default=STATUS_REVISAO)
+    criado_por = models.ForeignKey(Usuario, on_delete=models.SET_NULL, null=True, related_name="apuracoes_contabeis")
+    criado_em = models.DateTimeField(auto_now_add=True)
+    concluida_em = models.DateTimeField("Concluída em", null=True, blank=True)
+
+    class Meta:
+        verbose_name = "Apuração do Dashboard Contábil"
+        verbose_name_plural = "Apurações do Dashboard Contábil"
+        ordering = ["-competencia", "-criado_em"]
+        constraints = [
+            models.UniqueConstraint(fields=["codigo_empresa", "competencia"], name="contabil_apuracao_unica")
+        ]
+
+    def __str__(self) -> str:
+        return f"{self.codigo_empresa} — {self.competencia:%m/%Y}"
+
+
+class ContabilConta(models.Model):
+    """Uma linha do Balancete extraída do PDF (grupo Ativo/Passivo, sintética
+    ou analítica). `observacao` é livre e editável pelo contador via PATCH em
+    qualquer conta, tenha ela gerado um `ContabilAchado` ou não — é o espaço
+    de "análise" pedido pelo usuário, independente do que a auditoria
+    automática encontrou."""
+
+    apuracao = models.ForeignKey(ContabilApuracao, on_delete=models.CASCADE, related_name="contas")
+    # `conta_numero` (a numeração interna do Questor, coluna "Conta" do PDF)
+    # NÃO corresponde à ordem real de impressão do balancete — o Questor
+    # reaproveita numeração de contas antigas/canceladas, então o mesmo
+    # intervalo de números pode ter contas de Ativo e Passivo intercaladas.
+    # `ordem` é a posição de leitura real do PDF (atribuída pela view na
+    # criação, mesmo papel de ContabilLinhaDre.ordem) e é o que garante que
+    # a árvore do Balancete (ver dashboard-contabil.js) não misture grupos.
+    ordem = models.IntegerField("Ordem", default=0)
+    conta_numero = models.IntegerField("Número da conta")
+    codigo = models.CharField("Classificação", max_length=60)
+    descricao = models.CharField("Descrição", max_length=255)
+    tipo = models.CharField("Tipo", max_length=1)  # "S" sintética | "A" analítica
+    saldo_anterior = models.DecimalField(max_digits=16, decimal_places=2)
+    debito = models.DecimalField(max_digits=16, decimal_places=2)
+    credito = models.DecimalField(max_digits=16, decimal_places=2)
+    saldo_atual = models.DecimalField(max_digits=16, decimal_places=2)
+    observacao = models.TextField("Observação", blank=True)
+
+    class Meta:
+        verbose_name = "Conta do Balancete (Dashboard Contábil)"
+        verbose_name_plural = "Contas do Balancete (Dashboard Contábil)"
+        ordering = ["ordem"]
+
+    def __str__(self) -> str:
+        return f"{self.codigo} {self.descricao}"
+
+
+class ContabilLinhaDre(models.Model):
+    """Uma linha da Demonstração do Resultado do Exercício extraída do PDF —
+    sem código de classificação (o relatório da DRE não traz, diferente do
+    Balancete), só descrição/nível/valor na ordem em que aparecem."""
+
+    apuracao = models.ForeignKey(ContabilApuracao, on_delete=models.CASCADE, related_name="linhas_dre")
+    ordem = models.IntegerField("Ordem")
+    descricao = models.CharField("Descrição", max_length=255)
+    nivel = models.IntegerField("Nível de indentação", default=0)
+    valor = models.DecimalField(max_digits=16, decimal_places=2)
+    totalizador = models.BooleanField("Linha totalizadora", default=False)
+    observacao = models.TextField("Observação", blank=True)
+
+    class Meta:
+        verbose_name = "Linha da DRE (Dashboard Contábil)"
+        verbose_name_plural = "Linhas da DRE (Dashboard Contábil)"
+        ordering = ["ordem"]
+
+    def __str__(self) -> str:
+        return f"{self.descricao}"
+
+
+class ContabilAchado(models.Model):
+    """Um achado gerado automaticamente pelo motor de regras
+    (`dashboard_contabil.regras`) ao criar a apuração — nunca é apagado, só
+    muda de `status` conforme o contador revisa (mesmo espírito de
+    `ImportacaoPlanoSaudeAuditoria`: histórico completo preservado). `conta`
+    é opcional porque alguns achados são gerais (ex.: desbalanceamento
+    Ativo x Passivo), sem uma única conta associada."""
+
+    SEVERIDADE_ALTA = "alta"
+    SEVERIDADE_MEDIA = "media"
+    SEVERIDADE_BAIXA = "baixa"
+    SEVERIDADE_CHOICES = [
+        (SEVERIDADE_ALTA, "Alta"),
+        (SEVERIDADE_MEDIA, "Média"),
+        (SEVERIDADE_BAIXA, "Baixa"),
+    ]
+
+    STATUS_PENDENTE = "pendente"
+    STATUS_TRATADO = "tratado"
+    STATUS_IGNORADO = "ignorado"
+    STATUS_CHOICES = [
+        (STATUS_PENDENTE, "Pendente"),
+        (STATUS_TRATADO, "Tratado"),
+        (STATUS_IGNORADO, "Ignorado"),
+    ]
+
+    apuracao = models.ForeignKey(ContabilApuracao, on_delete=models.CASCADE, related_name="achados")
+    conta = models.ForeignKey(
+        ContabilConta, on_delete=models.SET_NULL, null=True, blank=True, related_name="achados"
+    )
+    regra = models.CharField("Regra", max_length=60)
+    severidade = models.CharField("Severidade", max_length=10, choices=SEVERIDADE_CHOICES)
+    titulo = models.CharField("Título", max_length=255)
+    mensagem = models.TextField("Mensagem")
+    valor_referencia = models.DecimalField(max_digits=16, decimal_places=2, null=True, blank=True)
+    status = models.CharField("Status", max_length=10, choices=STATUS_CHOICES, default=STATUS_PENDENTE)
+    observacao_contador = models.TextField("Observação do contador", blank=True)
+    tratado_por = models.ForeignKey(
+        Usuario, on_delete=models.SET_NULL, null=True, blank=True, related_name="achados_contabeis_tratados"
+    )
+    tratado_em = models.DateTimeField("Tratado em", null=True, blank=True)
+
+    class Meta:
+        verbose_name = "Achado do Dashboard Contábil"
+        verbose_name_plural = "Achados do Dashboard Contábil"
+        ordering = ["-severidade", "id"]
+
+    def __str__(self) -> str:
+        return f"{self.titulo} ({self.get_status_display()})"
diff --git a/portal_api/serializers.py b/portal_api/serializers.py
index 952b6f3..8eb1410 100644
--- a/portal_api/serializers.py
+++ b/portal_api/serializers.py
@@ -16,6 +16,10 @@ from .models import (
     AjudaAplicacao,
     CategoriaEvento,
     CompromissoAgenda,
+    ContabilAchado,
+    ContabilApuracao,
+    ContabilConta,
+    ContabilLinhaDre,
     Departamento,
     EmpresaQuestor,
     Favorito,
@@ -2213,3 +2217,130 @@ class NaoConformidadeImportacaoSerializer(serializers.ModelSerializer):
     class Meta:
         model = NaoConformidadeImportacao
         fields = ["id", "criado_por_nome", "criado_em", "resumo", "avisos"]
+
+
+class ContabilApuracaoCreateSerializer(serializers.Serializer):
+    """Entrada de "Nova Análise" (multipart): só o PDF de Balancete + DRE —
+    empresa/competência/período são extraídos do próprio arquivo pelo
+    pipeline, não informados pelo usuário."""
+
+    arquivo = serializers.FileField()
+
+
+class ContabilContaSerializer(serializers.ModelSerializer):
+    class Meta:
+        model = ContabilConta
+        fields = [
+            "id",
+            "conta_numero",
+            "codigo",
+            "descricao",
+            "tipo",
+            "saldo_anterior",
+            "debito",
+            "credito",
+            "saldo_atual",
+            "observacao",
+        ]
+        read_only_fields = ["id", "conta_numero", "codigo", "descricao", "tipo", "saldo_anterior", "debito", "credito", "saldo_atual"]
+
+
+class ContabilLinhaDreSerializer(serializers.ModelSerializer):
+    class Meta:
+        model = ContabilLinhaDre
+        fields = ["id", "ordem", "descricao", "nivel", "valor", "totalizador", "observacao"]
+        read_only_fields = ["id", "ordem", "descricao", "nivel", "valor", "totalizador"]
+
+
+class ContabilAchadoSerializer(serializers.ModelSerializer):
+    conta_codigo = serializers.CharField(source="conta.codigo", read_only=True, default=None)
+    conta_descricao = serializers.CharField(source="conta.descricao", read_only=True, default=None)
+    tratado_por_nome = serializers.CharField(source="tratado_por.nome", read_only=True, default=None)
+
+    class Meta:
+        model = ContabilAchado
+        fields = [
+            "id",
+            "conta",
+            "conta_codigo",
+            "conta_descricao",
+            "regra",
+            "severidade",
+            "titulo",
+            "mensagem",
+            "valor_referencia",
+            "status",
+            "observacao_contador",
+            "tratado_por_nome",
+            "tratado_em",
+        ]
+        read_only_fields = [
+            "id",
+            "conta",
+            "conta_codigo",
+            "conta_descricao",
+            "regra",
+            "severidade",
+            "titulo",
+            "mensagem",
+            "valor_referencia",
+            "tratado_por_nome",
+            "tratado_em",
+        ]
+
+
+class ContabilAchadoAjusteSerializer(serializers.Serializer):
+    """PATCH de um achado — mudar status sempre exige uma observação
+    justificando (tratado ou ignorado), ver `ContabilAchadoViewSet`."""
+
+    status = serializers.ChoiceField(choices=[ContabilAchado.STATUS_TRATADO, ContabilAchado.STATUS_IGNORADO])
+    observacao_contador = serializers.CharField(allow_blank=False)
+
+
+class ContabilApuracaoListSerializer(serializers.ModelSerializer):
+    criado_por_nome = serializers.CharField(source="criado_por.nome", read_only=True, default=None)
+    total_achados_pendentes = serializers.SerializerMethodField()
+
+    class Meta:
+        model = ContabilApuracao
+        fields = [
+            "id",
+            "codigo_empresa",
+            "nome_empresa",
+            "cnpj",
+            "competencia",
+            "status",
+            "criado_por_nome",
+            "criado_em",
+            "concluida_em",
+            "total_achados_pendentes",
+        ]
+
+    def get_total_achados_pendentes(self, obj: ContabilApuracao) -> int:
+        return sum(1 for achado in obj.achados.all() if achado.status == ContabilAchado.STATUS_PENDENTE)
+
+
+class ContabilApuracaoDetailSerializer(serializers.ModelSerializer):
+    criado_por_nome = serializers.CharField(source="criado_por.nome", read_only=True, default=None)
+    contas = ContabilContaSerializer(many=True, read_only=True)
+    linhas_dre = ContabilLinhaDreSerializer(many=True, read_only=True)
+    achados = ContabilAchadoSerializer(many=True, read_only=True)
+
+    class Meta:
+        model = ContabilApuracao
+        fields = [
+            "id",
+            "codigo_empresa",
+            "nome_empresa",
+            "cnpj",
+            "competencia",
+            "periodo_inicio",
+            "periodo_fim",
+            "status",
+            "criado_por_nome",
+            "criado_em",
+            "concluida_em",
+            "contas",
+            "linhas_dre",
+            "achados",
+        ]
diff --git a/portal_api/urls.py b/portal_api/urls.py
index 4195269..8c7efdd 100644
--- a/portal_api/urls.py
+++ b/portal_api/urls.py
@@ -95,6 +95,10 @@ router.register(
 )
 router.register("nao-conformidades/ocorrencias", views.NCOcorrenciaViewSet, basename="nc-ocorrencia")
 router.register("nao-conformidades/acoes", views.NCAcaoViewSet, basename="nc-acao")
+router.register("contabil-apuracoes", views.ContabilApuracaoViewSet, basename="contabil-apuracao")
+router.register("contabil-contas", views.ContabilContaViewSet, basename="contabil-conta")
+router.register("contabil-linhas-dre", views.ContabilLinhaDreViewSet, basename="contabil-linha-dre")
+router.register("contabil-achados", views.ContabilAchadoViewSet, basename="contabil-achado")
 
 urlpatterns = [
     path("auth/csrf/", views.csrf_view, name="auth-csrf"),
diff --git a/portal_api/views.py b/portal_api/views.py
index a723fd9..9d6c0fe 100644
--- a/portal_api/views.py
+++ b/portal_api/views.py
@@ -32,12 +32,20 @@ from rest_framework.serializers import ModelSerializer
 from . import catalogo
 from .custo_contratacao.calculo import calcula_custo_empregado
 from .custo_contratacao.pdf import gera_pdf_simulacao
+from .dashboard_contabil import pipeline as dashboard_contabil_pipeline
+from .dashboard_contabil.modelos import CabecalhoExtraido as ContabilCabecalhoExtraido
+from .dashboard_contabil.modelos import SnapshotHistorico as ContabilSnapshotHistorico
+from .dashboard_contabil.parser import ExtracaoInvalidaError as ContabilExtracaoInvalidaError
 from .models import (
     AcessoGeral,
     AcessoGeralSecao,
     AjudaAplicacao,
     CategoriaEvento,
     CompromissoAgenda,
+    ContabilAchado,
+    ContabilApuracao,
+    ContabilConta,
+    ContabilLinhaDre,
     Departamento,
     Favorito,
     FuncaoTelefonia,
@@ -103,6 +111,13 @@ from .serializers import (
     AjudaAplicacaoSerializer,
     CategoriaEventoSerializer,
     CompromissoAgendaSerializer,
+    ContabilAchadoAjusteSerializer,
+    ContabilAchadoSerializer,
+    ContabilApuracaoCreateSerializer,
+    ContabilApuracaoDetailSerializer,
+    ContabilApuracaoListSerializer,
+    ContabilContaSerializer,
+    ContabilLinhaDreSerializer,
     DepartamentoSerializer,
     FavoritoSerializer,
     FuncaoTelefoniaSerializer,
@@ -3258,3 +3273,238 @@ def nao_conformidades_dashboard_view(request: Request) -> Response:
             "periodo": {"data_inicio": data_inicio.isoformat(), "data_fim": data_fim.isoformat()},
         }
     )
+
+
+def _contabil_monta_historico(cabecalho: ContabilCabecalhoExtraido) -> list[ContabilSnapshotHistorico]:
+    """Histórico da mesma empresa (até 2 apurações anteriores, mais recente
+    primeiro) já persistidas — usado pelas regras de variação mês a mês
+    (`dashboard_contabil.regras`). Só uma consulta simples ao ORM, sem
+    depender de nenhum relatório complementar anexado (ver CLAUDE.md do
+    pacote)."""
+    competencia_atual = cabecalho.periodo_fim.replace(day=1)
+    anteriores = (
+        ContabilApuracao.objects.filter(codigo_empresa=cabecalho.codigo_empresa, competencia__lt=competencia_atual)
+        .order_by("-competencia")
+        .prefetch_related("contas", "linhas_dre")[:2]
+    )
+    return [
+        ContabilSnapshotHistorico(
+            competencia=apuracao.competencia,
+            contas={conta.codigo: conta.saldo_atual for conta in apuracao.contas.all()},
+            linhas_dre={linha.descricao: linha.valor for linha in apuracao.linhas_dre.all()},
+        )
+        for apuracao in anteriores
+    ]
+
+
+class ContabilApuracaoViewSet(viewsets.ModelViewSet):
+    """Dashboard Contábil (Relatórios > Contabilidade) — permissão de toggle
+    único, mesmo espírito de ImportacaoPlanoSaudeViewSet/IndicadorApuracaoViewSet.
+    `create()` roda `portal_api.dashboard_contabil.pipeline` de forma síncrona
+    sobre o PDF anexado: extrai o cabeçalho/contas/DRE, busca o histórico já
+    persistido da mesma empresa e roda o motor de regras — tudo isso **antes**
+    de gravar qualquer coisa no banco, já que `codigo_empresa`/`competencia`
+    (a chave natural da apuração) só são conhecidos depois de ler o PDF, não
+    informados pelo usuário no upload (diferente de IndicadorApuracao)."""
+
+    http_method_names = ["get", "post", "delete", "head", "options"]
+    queryset = ContabilApuracao.objects.all()
+
+    def get_permissions(self) -> list[BasePermission]:
+        return [PermissaoApp("relatorios", "dashboard-contabil")]
+
+    def get_queryset(self) -> QuerySet[ContabilApuracao]:
+        queryset = super().get_queryset()
+        if self.action == "retrieve":
+            queryset = queryset.prefetch_related("contas", "linhas_dre", "achados__conta")
+        return queryset
+
+    def get_serializer_class(self) -> type[ModelSerializer]:
+        if self.action == "list":
+            return ContabilApuracaoListSerializer
+        return ContabilApuracaoDetailSerializer
+
+    def perform_destroy(self, instance: ContabilApuracao) -> None:
+        instance.arquivo.delete(save=False)
+        instance.delete()
+
+    def create(self, request: Request, *args: Any, **kwargs: Any) -> Response:
+        entrada = ContabilApuracaoCreateSerializer(data=request.data)
+        entrada.is_valid(raise_exception=True)
+        arquivo = entrada.validated_data["arquivo"]
+        conteudo = arquivo.read()
+
+        try:
+            resultado = dashboard_contabil_pipeline.processa_apuracao(
+                io.BytesIO(conteudo), _contabil_monta_historico
+            )
+        except ContabilExtracaoInvalidaError:
+            return Response(
+                {
+                    "detail": (
+                        "O arquivo não está no formato esperado (Balancete + DRE do Questor). "
+                        "Contate a Integração e Inovação."
+                    )
+                },
+                status=status.HTTP_400_BAD_REQUEST,
+            )
+
+        cabecalho = resultado.extracao.cabecalho
+        competencia = cabecalho.periodo_fim.replace(day=1)
+        if ContabilApuracao.objects.filter(codigo_empresa=cabecalho.codigo_empresa, competencia=competencia).exists():
+            return Response(
+                {"detail": f"Já existe uma análise para {cabecalho.nome_empresa} na competência {competencia:%m/%Y}."},
+                status=status.HTTP_400_BAD_REQUEST,
+            )
+
+        apuracao: ContabilApuracao | None = None
+        try:
+            with transaction.atomic():
+                apuracao = ContabilApuracao.objects.create(
+                    codigo_empresa=cabecalho.codigo_empresa,
+                    nome_empresa=cabecalho.nome_empresa,
+                    cnpj=cabecalho.cnpj,
+                    competencia=competencia,
+                    periodo_inicio=cabecalho.periodo_inicio,
+                    periodo_fim=cabecalho.periodo_fim,
+                    arquivo=ContentFile(conteudo, name=arquivo.name),
+                    criado_por=request.user,
+                )
+                ContabilConta.objects.bulk_create(
+                    [
+                        ContabilConta(
+                            apuracao=apuracao,
+                            ordem=indice,
+                            conta_numero=conta.conta_numero,
+                            codigo=conta.codigo,
+                            descricao=conta.descricao,
+                            tipo=conta.tipo,
+                            saldo_anterior=conta.saldo_anterior,
+                            debito=conta.debito,
+                            credito=conta.credito,
+                            saldo_atual=conta.saldo_atual,
+                        )
+                        for indice, conta in enumerate(resultado.extracao.contas)
+                    ]
+                )
+                ContabilLinhaDre.objects.bulk_create(
+                    [
+                        ContabilLinhaDre(
+                            apuracao=apuracao,
+                            ordem=linha.ordem,
+                            descricao=linha.descricao,
+                            nivel=linha.nivel,
+                            valor=linha.valor,
+                            totalizador=linha.totalizador,
+                        )
+                        for linha in resultado.extracao.linhas_dre
+                    ]
+                )
+                contas_por_codigo = {conta.codigo: conta for conta in apuracao.contas.all()}
+                ContabilAchado.objects.bulk_create(
+                    [
+                        ContabilAchado(
+                            apuracao=apuracao,
+                            conta=contas_por_codigo.get(achado.codigo_conta) if achado.codigo_conta else None,
+                            regra=achado.regra,
+                            severidade=achado.severidade,
+                            titulo=achado.titulo,
+                            mensagem=achado.mensagem,
+                            valor_referencia=achado.valor_referencia,
+                        )
+                        for achado in resultado.achados
+                    ]
+                )
+        except Exception:
+            if apuracao is not None:
+                apuracao.arquivo.delete(save=False)
+            return Response(
+                {"detail": "Não foi possível salvar a análise. Contate a Integração e Inovação."},
+                status=status.HTTP_400_BAD_REQUEST,
+            )
+
+        serializer = ContabilApuracaoDetailSerializer(apuracao)
+        return Response(serializer.data, status=status.HTTP_201_CREATED)
+
+    @action(detail=True, methods=["post"])
+    def concluir(self, request: Request, pk: str | None = None) -> Response:
+        """Trava a apuração pra edição (observações/achados) — mesmo espírito
+        de `ImportacaoPlanoSaude.status="concluida"`. Não há "reabrir" nesta
+        v1 (diferente de planos_saude): reprocessar exige excluir e reanexar
+        o PDF."""
+        apuracao = self.get_object()
+        apuracao.status = ContabilApuracao.STATUS_CONCLUIDA
+        apuracao.concluida_em = timezone.now()
+        apuracao.save(update_fields=["status", "concluida_em"])
+        return Response(ContabilApuracaoDetailSerializer(apuracao).data)
+
+
+def _contabil_garante_em_revisao(apuracao: ContabilApuracao) -> None:
+    if apuracao.status == ContabilApuracao.STATUS_CONCLUIDA:
+        raise ValidationError(
+            {"detail": "Esta análise já foi concluída — não é mais possível editar observações ou achados."}
+        )
+
+
+class ContabilContaViewSet(viewsets.ModelViewSet):
+    """Contas do balancete de uma apuração — nascem todas juntas em
+    `ContabilApuracaoViewSet.create()`, então só GET/PATCH (observação do
+    contador) aqui."""
+
+    http_method_names = ["get", "patch", "head", "options"]
+    queryset = ContabilConta.objects.all()
+    serializer_class = ContabilContaSerializer
+
+    def get_permissions(self) -> list[BasePermission]:
+        return [PermissaoApp("relatorios", "dashboard-contabil")]
+
+    def perform_update(self, serializer: ContabilContaSerializer) -> None:
+        _contabil_garante_em_revisao(serializer.instance.apuracao)
+        serializer.save()
+
+
+class ContabilLinhaDreViewSet(viewsets.ModelViewSet):
+    """Linhas da DRE de uma apuração — nascem todas juntas em
+    `ContabilApuracaoViewSet.create()`, então só GET/PATCH (observação do
+    contador) aqui, mesmo espírito de `ContabilContaViewSet`."""
+
+    http_method_names = ["get", "patch", "head", "options"]
+    queryset = ContabilLinhaDre.objects.all()
+    serializer_class = ContabilLinhaDreSerializer
+
+    def get_permissions(self) -> list[BasePermission]:
+        return [PermissaoApp("relatorios", "dashboard-contabil")]
+
+    def perform_update(self, serializer: ContabilLinhaDreSerializer) -> None:
+        _contabil_garante_em_revisao(serializer.instance.apuracao)
+        serializer.save()
+
+
+class ContabilAchadoViewSet(viewsets.ModelViewSet):
+    """Achados de auditoria gerados automaticamente na criação da apuração —
+    só GET/PATCH (marcar como tratado/ignorado, sempre com justificativa)."""
+
+    http_method_names = ["get", "patch", "head", "options"]
+    queryset = ContabilAchado.objects.all()
+
+    def get_permissions(self) -> list[BasePermission]:
+        return [PermissaoApp("relatorios", "dashboard-contabil")]
+
+    def get_serializer_class(self) -> type[ModelSerializer]:
+        if self.action in ("update", "partial_update"):
+            return ContabilAchadoAjusteSerializer
+        return ContabilAchadoSerializer
+
+    def perform_update(self, serializer: ContabilAchadoAjusteSerializer) -> None:
+        achado: ContabilAchado = self.get_object()
+        _contabil_garante_em_revisao(achado.apuracao)
+        achado.status = serializer.validated_data["status"]
+        achado.observacao_contador = serializer.validated_data["observacao_contador"]
+        achado.tratado_por = self.request.user
+        achado.tratado_em = timezone.now()
+        achado.save(update_fields=["status", "observacao_contador", "tratado_por", "tratado_em"])
+
+    def update(self, request: Request, *args: Any, **kwargs: Any) -> Response:
+        super().update(request, *args, **kwargs)
+        achado = self.get_object()
+        return Response(ContabilAchadoSerializer(achado).data)
diff --git a/static/css/dashboard-contabil.css b/static/css/dashboard-contabil.css
new file mode 100644
index 0000000..f7ce7e6
--- /dev/null
+++ b/static/css/dashboard-contabil.css
@@ -0,0 +1,383 @@
+/* .dc-* — só usado em dashboard-contabil.html. Reaproveita perfis-acesso.css
+   (.pa-table/.pa-tabs/.pa-table-wrap) e components.css (.modal-* / .btn-*),
+   mesmo padrão de importacao-plano-saude.css/indicador-desempenho.css. */
+
+.dc-header {
+  display: flex;
+  align-items: flex-start;
+  justify-content: space-between;
+  gap: var(--space-4);
+  margin-bottom: var(--space-5);
+  flex-wrap: wrap;
+}
+
+.dc-header h2 {
+  font-size: 1.05rem;
+  font-weight: 700;
+}
+
+/* flex-basis:auto (o padrão) mede o bloco de título+subtítulo pela largura
+   que o parágrafo teria numa única linha só, bem maior que o espaço
+   realmente disponível — o flex-wrap decide quebrar linha com base nessa
+   largura "hipotética" de conteúdo, não na largura já quebrada em várias
+   linhas, então o botão era empurrado pra uma linha própria mesmo sobrando
+   espaço na tela. flex-basis:0% (via "flex: 1 1 0%") tira o conteúdo dessa
+   conta: o bloco passa a ocupar só o espaço que sobra depois do botão. */
+.dc-header > *:first-child {
+  min-width: 0;
+  flex: 1 1 0%;
+}
+
+/* flex-shrink:0 mantém o botão/ações no tamanho natural (nunca é ele que
+   cede espaço); margin-left:auto é só uma rede de segurança pro caso raro
+   de a tela ser estreita demais mesmo assim e a linha quebrar de verdade —
+   sem isso, um item sozinho numa linha própria fica alinhado à esquerda
+   mesmo com justify-content:space-between (não sobra outro item pra
+   "espaçar" contra). */
+.dc-header > *:last-child {
+  flex-shrink: 0;
+  margin-left: auto;
+}
+
+.dc-header-actions {
+  display: flex;
+  gap: var(--space-3);
+  flex-wrap: wrap;
+}
+
+.dc-subtitle {
+  font-size: 0.85rem;
+  color: var(--text-muted);
+  margin-top: 2px;
+  max-width: 70ch;
+}
+
+.dc-review-empresa {
+  font-weight: 400;
+  color: var(--text-muted);
+  font-size: 0.9rem;
+}
+
+.dc-empty {
+  text-align: center;
+  color: var(--text-muted);
+  font-size: 0.9rem;
+  padding: var(--space-6);
+  border: 1px dashed var(--border-subtle);
+  border-radius: var(--radius-md);
+}
+
+.dc-concluida-aviso {
+  font-size: 0.85rem;
+  color: var(--gold);
+  background: rgba(var(--gold-rgb), 0.12);
+  border: 1px solid rgba(var(--gold-rgb), 0.3);
+  border-radius: var(--radius-md);
+  padding: var(--space-3) var(--space-4);
+  margin-bottom: var(--space-4);
+}
+
+.dc-form {
+  max-width: 560px;
+}
+
+/* .modal-actions (components.css) nasce alinhado à direita, pensado pro
+   rodapé de um modal estreito — aqui "Nova Análise" é a própria página, não
+   um modal, e os botões devem ficar junto do campo de arquivo acima deles,
+   à esquerda, não soltos do outro lado da página. */
+.dc-form .modal-actions {
+  justify-content: flex-start;
+}
+
+.dc-file-field {
+  position: relative;
+  display: flex;
+  align-items: center;
+  gap: var(--space-3);
+  flex-wrap: wrap;
+}
+
+.dc-file-field__btn {
+  display: inline-flex;
+  align-items: center;
+  gap: var(--space-2);
+  cursor: pointer;
+  flex-shrink: 0;
+}
+
+.dc-file-field__input {
+  position: absolute;
+  width: 1px;
+  height: 1px;
+  padding: 0;
+  margin: -1px;
+  overflow: hidden;
+  clip: rect(0, 0, 0, 0);
+  white-space: nowrap;
+  border: 0;
+}
+
+.dc-file-field__input:focus-visible + .dc-file-field__name {
+  outline: 2px solid var(--accent);
+  outline-offset: 2px;
+  border-radius: var(--radius-sm);
+}
+
+.dc-file-field__name {
+  font-size: 0.85rem;
+  color: var(--text-muted);
+  overflow: hidden;
+  text-overflow: ellipsis;
+  white-space: nowrap;
+  max-width: 320px;
+}
+
+.dc-file-field__remove {
+  flex-shrink: 0;
+}
+
+/* Achados */
+
+.dc-achados-toolbar {
+  display: flex;
+  justify-content: space-between;
+  align-items: center;
+  gap: var(--space-4);
+  flex-wrap: wrap;
+  margin-bottom: var(--space-4);
+}
+
+.dc-chip-row {
+  display: flex;
+  flex-wrap: wrap;
+  gap: var(--space-2);
+}
+
+.dc-chip {
+  padding: var(--space-2) var(--space-4);
+  border-radius: var(--radius-pill);
+  border: 1px solid var(--border-subtle);
+  font-size: 0.8rem;
+  font-weight: 600;
+  color: var(--text-secondary);
+  background: var(--bg-surface);
+  transition: border-color var(--transition-fast), color var(--transition-fast), background var(--transition-fast);
+}
+
+.dc-chip:hover {
+  border-color: var(--accent);
+}
+
+.dc-chip.is-active {
+  background: var(--accent);
+  border-color: var(--accent);
+  color: var(--accent-contrast);
+}
+
+.dc-achados-list {
+  display: flex;
+  flex-direction: column;
+  gap: var(--space-3);
+}
+
+.dc-achado-card {
+  border: 1px solid var(--border-subtle);
+  border-left-width: 4px;
+  border-radius: var(--radius-md);
+  padding: var(--space-4);
+  background: var(--bg-surface);
+  display: flex;
+  justify-content: space-between;
+  align-items: flex-start;
+  gap: var(--space-4);
+  flex-wrap: wrap;
+}
+
+.dc-achado-card--alta {
+  border-left-color: var(--danger);
+}
+
+.dc-achado-card--media {
+  border-left-color: var(--gold);
+}
+
+.dc-achado-card--baixa {
+  border-left-color: var(--text-muted);
+}
+
+.dc-achado-card__main {
+  flex: 1 1 320px;
+  min-width: 0;
+}
+
+.dc-achado-card__titulo {
+  font-weight: 600;
+  font-size: 0.92rem;
+  display: flex;
+  align-items: center;
+  gap: var(--space-2);
+  flex-wrap: wrap;
+}
+
+.dc-achado-card__mensagem {
+  font-size: 0.85rem;
+  color: var(--text-secondary);
+  margin-top: var(--space-2);
+}
+
+.dc-achado-card__observacao {
+  font-size: 0.8rem;
+  color: var(--text-muted);
+  margin-top: var(--space-2);
+  font-style: italic;
+}
+
+.dc-achado-card__actions {
+  display: flex;
+  gap: var(--space-2);
+  flex-shrink: 0;
+  flex-wrap: wrap;
+}
+
+/* Tabelas de Balancete/DRE — reaproveitam .pa-table, só ajustes de alinhamento
+   numérico e da célula de observação (que embute um botão). */
+
+.dc-contas-table td:nth-child(n + 3):nth-child(-n + 6),
+.dc-dre-table td:nth-child(2) {
+  text-align: right;
+  font-variant-numeric: tabular-nums;
+}
+
+.dc-contas-table td:nth-child(1) {
+  white-space: nowrap;
+  color: var(--text-muted);
+  font-size: 0.82rem;
+}
+
+/* Linha sintética (grupo do plano de contas, ex. "1.01 CIRCULANTE") — em
+   negrito pra se destacar das analíticas que ela agrupa, mesmo padrão visual
+   do PDF original (coluna "S/A"). */
+.dc-conta-row--sintetica {
+  font-weight: 600;
+}
+
+.dc-conta-row--sintetica td {
+  background: var(--bg-surface-raised);
+}
+
+.dc-conta-desc-cell {
+  display: flex;
+  align-items: center;
+  gap: var(--space-2);
+}
+
+/* Recolhe/expande os filhos de uma conta sintética (árvore construída a
+   partir do nível de indentação, ver dcContaNivel em dashboard-contabil.js)
+   — mesmo espírito de uma matriz do Power BI, pedido explícito do usuário
+   pra facilitar a conferência de um balancete com muitas contas. */
+.dc-conta-toggle {
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  width: 18px;
+  height: 18px;
+  flex-shrink: 0;
+  border-radius: var(--radius-sm);
+  color: var(--text-muted);
+  background: none;
+  border: none;
+  cursor: pointer;
+  transition: transform var(--transition-fast), background var(--transition-fast), color var(--transition-fast);
+}
+
+.dc-conta-toggle:hover {
+  color: var(--text-primary);
+  background: var(--bg-surface-raised);
+}
+
+.dc-conta-toggle.is-expanded svg {
+  transform: rotate(90deg);
+}
+
+.dc-conta-toggle svg {
+  transition: transform var(--transition-fast);
+}
+
+.dc-conta-toggle-spacer {
+  display: inline-block;
+  width: 18px;
+  height: 18px;
+  flex-shrink: 0;
+}
+
+.dc-conta-observacao-btn {
+  font-size: 0.78rem;
+  color: var(--accent);
+  background: none;
+  border: none;
+  cursor: pointer;
+  text-align: left;
+  padding: 0;
+  max-width: 220px;
+  overflow: hidden;
+  text-overflow: ellipsis;
+  white-space: nowrap;
+  display: block;
+}
+
+.dc-conta-observacao-btn:hover {
+  text-decoration: underline;
+}
+
+.dc-dre-row--totalizador td {
+  font-weight: 700;
+}
+
+.dc-dre-row td:first-child {
+  white-space: nowrap;
+}
+
+/* Selos de severidade/status do achado — pequenos o bastante pra ficar ao
+   lado do título do card, sem depender de .status-pill (definida em
+   nao-conformidades.css, não carregado nesta página). */
+
+.dc-badge {
+  display: inline-flex;
+  align-items: center;
+  padding: 2px var(--space-3);
+  border-radius: var(--radius-pill);
+  font-size: 0.7rem;
+  font-weight: 700;
+  text-transform: uppercase;
+  letter-spacing: 0.03em;
+}
+
+.dc-badge--alta {
+  color: var(--danger);
+  background: rgba(var(--danger-rgb), 0.14);
+}
+
+.dc-badge--media {
+  color: var(--gold);
+  background: rgba(var(--gold-rgb), 0.18);
+}
+
+.dc-badge--baixa {
+  color: var(--text-muted);
+  background: var(--bg-surface-raised);
+}
+
+.dc-badge--tratado {
+  color: #2f9e6e;
+  background: rgba(47, 158, 110, 0.14);
+}
+
+.dc-badge--ignorado {
+  color: var(--text-muted);
+  background: var(--bg-surface-raised);
+}
+
+.dc-badge--pendente {
+  color: var(--accent);
+  background: rgba(var(--accent-rgb), 0.14);
+}
diff --git a/static/js/dashboard-contabil.js b/static/js/dashboard-contabil.js
new file mode 100644
index 0000000..d538c10
--- /dev/null
+++ b/static/js/dashboard-contabil.js
@@ -0,0 +1,517 @@
+const PID_DC_STATUS_LABELS = { revisao: "Em revisão", concluida: "Concluída" };
+const PID_DC_SEVERIDADE_LABELS = { alta: "Alta", media: "Média", baixa: "Baixa" };
+const PID_DC_ACHADO_STATUS_LABELS = { pendente: "Pendente", tratado: "Tratado", ignorado: "Ignorado" };
+
+function pidDcFormatMoeda(valor) {
+  const numero = Number(valor || 0);
+  return numero.toLocaleString("pt-BR", { style: "currency", currency: "BRL" });
+}
+
+function pidDcFormatCompetencia(iso) {
+  if (!iso) return "";
+  const [ano, mes] = iso.split("-");
+  return `${mes}/${ano}`;
+}
+
+function pidDcFormatData(iso) {
+  if (!iso) return "";
+  return new Date(iso).toLocaleDateString("pt-BR");
+}
+
+function pidDcEscapeHtml(texto) {
+  const div = document.createElement("div");
+  div.textContent = texto == null ? "" : String(texto);
+  return div.innerHTML;
+}
+
+async function pidFetchApuracoesContabil() {
+  return pidApiRequest("/contabil-apuracoes/");
+}
+
+async function pidFetchApuracaoContabil(id) {
+  return pidApiRequest(`/contabil-apuracoes/${id}/`);
+}
+
+async function pidCriarApuracaoContabil(formData) {
+  return pidApiRequest("/contabil-apuracoes/", { method: "POST", body: formData });
+}
+
+async function pidExcluirApuracaoContabil(id) {
+  return pidApiRequest(`/contabil-apuracoes/${id}/`, { method: "DELETE" });
+}
+
+async function pidConcluirApuracaoContabil(id) {
+  return pidApiRequest(`/contabil-apuracoes/${id}/concluir/`, { method: "POST" });
+}
+
+async function pidAtualizarObservacaoContaContabil(id, observacao) {
+  return pidApiRequest(`/contabil-contas/${id}/`, { method: "PATCH", body: { observacao } });
+}
+
+async function pidAtualizarObservacaoLinhaDreContabil(id, observacao) {
+  return pidApiRequest(`/contabil-linhas-dre/${id}/`, { method: "PATCH", body: { observacao } });
+}
+
+async function pidAtualizarAchadoContabil(id, status, observacaoContador) {
+  return pidApiRequest(`/contabil-achados/${id}/`, {
+    method: "PATCH",
+    body: { status, observacao_contador: observacaoContador },
+  });
+}
+
+document.addEventListener("DOMContentLoaded", async () => {
+  const listView = document.getElementById("dc-list-view");
+  if (!listView) return;
+
+  const me = await pidGetMe();
+  if (!me) return;
+
+  const relatoriosPerms = (me.permissoes_efetivas && me.permissoes_efetivas["relatorios"]) || {};
+  const canUse = !!(relatoriosPerms.enabled && relatoriosPerms.apps && relatoriosPerms.apps["dashboard-contabil"]);
+
+  const noAccessEl = document.getElementById("dc-no-access");
+  const contentEl = document.getElementById("dc-content");
+  if (noAccessEl) noAccessEl.hidden = canUse;
+  if (contentEl) contentEl.hidden = !canUse;
+  if (!canUse) return;
+
+  const formView = document.getElementById("dc-form-view");
+  const reviewView = document.getElementById("dc-review-view");
+
+  let apuracaoAtual = null;
+  let filtroSeveridade = "todas";
+  let filtroStatusAchado = "pendente";
+  let achadoEmEdicao = null;
+  // Ids de ContabilConta com filhos recolhidos na árvore do Balancete —
+  // reiniciado toda vez que uma apuração é aberta/criada (ver renderRevisao).
+  let dcContasColapsadas = new Set();
+
+  function showView(view) {
+    listView.hidden = view !== "list";
+    formView.hidden = view !== "form";
+    reviewView.hidden = view !== "review";
+  }
+
+  // ---- Histórico ----
+
+  async function carregarLista() {
+    const apuracoes = await pidFetchApuracoesContabil();
+    const body = document.getElementById("dc-list-body");
+    const empty = document.getElementById("dc-list-empty");
+    body.innerHTML = "";
+    empty.hidden = apuracoes.length > 0;
+
+    apuracoes.forEach((apuracao) => {
+      const tr = document.createElement("tr");
+      tr.innerHTML = `
+        <td>${pidDcEscapeHtml(apuracao.nome_empresa)}</td>
+        <td>${pidDcFormatCompetencia(apuracao.competencia)}</td>
+        <td>${apuracao.total_achados_pendentes}</td>
+        <td><span class="status-pill ${apuracao.status === "concluida" ? "status-pill--ativo" : "status-pill--inativo"}">${PID_DC_STATUS_LABELS[apuracao.status] || apuracao.status}</span></td>
+        <td>${pidDcEscapeHtml(apuracao.criado_por_nome || "-")}</td>
+        <td>${pidDcFormatData(apuracao.criado_em)}</td>
+        <td class="pa-row-actions">
+          <button type="button" class="btn-outline" data-dc-abrir="${apuracao.id}">Abrir</button>
+          <button type="button" class="icon-btn" data-dc-excluir="${apuracao.id}" aria-label="Excluir" title="Excluir">
+            <svg width="16" height="16" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M4 7h16M9 7V4h6v3M6 7l1 13a1 1 0 0 0 1 1h8a1 1 0 0 0 1-1l1-13" stroke-linecap="round" stroke-linejoin="round"/></svg>
+          </button>
+        </td>
+      `;
+      body.appendChild(tr);
+    });
+  }
+
+  document.getElementById("dc-list-body").addEventListener("click", async (event) => {
+    const abrirBtn = event.target.closest("[data-dc-abrir]");
+    if (abrirBtn) {
+      await abrirRevisao(Number(abrirBtn.getAttribute("data-dc-abrir")));
+      return;
+    }
+    const excluirBtn = event.target.closest("[data-dc-excluir]");
+    if (excluirBtn) {
+      if (!(await pidConfirm("Excluir esta análise? Essa ação não pode ser desfeita.", { perigoso: true }))) return;
+      await pidExcluirApuracaoContabil(Number(excluirBtn.getAttribute("data-dc-excluir")));
+      await carregarLista();
+    }
+  });
+
+  // ---- Nova Análise ----
+
+  function wireArquivoField(inputId) {
+    const input = document.getElementById(inputId);
+    const nameEl = document.getElementById(`${inputId}-name`);
+    const removeBtn = document.getElementById(`${inputId}-remove`);
+
+    function atualizar() {
+      const arquivo = input.files[0];
+      nameEl.textContent = arquivo ? arquivo.name : "Nenhum arquivo selecionado";
+      removeBtn.hidden = !arquivo;
+    }
+
+    input.addEventListener("change", atualizar);
+    removeBtn.addEventListener("click", () => {
+      input.value = "";
+      atualizar();
+    });
+
+    return atualizar;
+  }
+
+  const resetArquivoField = wireArquivoField("dc-form-arquivo");
+
+  document.getElementById("dc-new-btn").addEventListener("click", () => {
+    document.getElementById("dc-form-arquivo").value = "";
+    resetArquivoField();
+    document.getElementById("dc-form-error").textContent = "";
+    showView("form");
+  });
+
+  document.getElementById("dc-form-back-btn").addEventListener("click", () => showView("list"));
+  document.getElementById("dc-form-cancel-btn").addEventListener("click", () => showView("list"));
+
+  document.getElementById("dc-form-submit-btn").addEventListener("click", async () => {
+    const errorEl = document.getElementById("dc-form-error");
+    errorEl.textContent = "";
+
+    const arquivo = document.getElementById("dc-form-arquivo").files[0];
+    if (!arquivo) {
+      errorEl.textContent = "Anexe o PDF de Balancete + DRE.";
+      return;
+    }
+
+    const formData = new FormData();
+    formData.append("arquivo", arquivo);
+
+    const submitBtn = document.getElementById("dc-form-submit-btn");
+    submitBtn.disabled = true;
+    try {
+      const apuracao = await pidCriarApuracaoContabil(formData);
+      apuracaoAtual = apuracao;
+      filtroSeveridade = "todas";
+      filtroStatusAchado = "pendente";
+      renderRevisao();
+      showView("review");
+      await carregarLista();
+    } catch (e) {
+      errorEl.textContent = e.message;
+    } finally {
+      submitBtn.disabled = false;
+    }
+  });
+
+  // ---- Revisão ----
+
+  async function abrirRevisao(id) {
+    apuracaoAtual = await pidFetchApuracaoContabil(id);
+    filtroSeveridade = "todas";
+    filtroStatusAchado = "pendente";
+    renderRevisao();
+    showView("review");
+  }
+
+  function renderRevisao() {
+    const apuracao = apuracaoAtual;
+    const concluida = apuracao.status === "concluida";
+
+    document.getElementById("dc-review-empresa").textContent = `— ${apuracao.nome_empresa}`;
+    document.getElementById("dc-review-subtitle").textContent =
+      `CNPJ ${apuracao.cnpj || "não informado"} · Competência ${pidDcFormatCompetencia(apuracao.competencia)} · ${apuracao.contas.length} conta(s)`;
+    document.getElementById("dc-concluida-aviso").hidden = !concluida;
+    document.getElementById("dc-concluir-btn").hidden = concluida;
+
+    dcContasColapsadas = new Set();
+    renderAchados();
+    renderContas();
+    renderDre();
+  }
+
+  function achadosFiltrados() {
+    return apuracaoAtual.achados.filter((achado) => {
+      if (filtroSeveridade !== "todas" && achado.severidade !== filtroSeveridade) return false;
+      if (filtroStatusAchado === "pendente" && achado.status !== "pendente") return false;
+      return true;
+    });
+  }
+
+  function renderAchados() {
+    const lista = document.getElementById("dc-achados-list");
+    const empty = document.getElementById("dc-achados-empty");
+    const achados = achadosFiltrados();
+    lista.innerHTML = "";
+    empty.hidden = achados.length > 0;
+
+    achados.forEach((achado) => {
+      const card = document.createElement("div");
+      card.className = `dc-achado-card dc-achado-card--${achado.severidade}`;
+      const podeEditar = apuracaoAtual.status !== "concluida" && achado.status === "pendente";
+      card.innerHTML = `
+        <div class="dc-achado-card__main">
+          <div class="dc-achado-card__titulo">
+            <span class="dc-badge dc-badge--${achado.severidade}">${PID_DC_SEVERIDADE_LABELS[achado.severidade] || achado.severidade}</span>
+            <span class="dc-badge dc-badge--${achado.status}">${PID_DC_ACHADO_STATUS_LABELS[achado.status] || achado.status}</span>
+            ${pidDcEscapeHtml(achado.titulo)}
+          </div>
+          <div class="dc-achado-card__mensagem">${pidDcEscapeHtml(achado.mensagem)}</div>
+          ${achado.observacao_contador ? `<div class="dc-achado-card__observacao">${pidDcEscapeHtml(achado.observacao_contador)}${achado.tratado_por_nome ? ` — ${pidDcEscapeHtml(achado.tratado_por_nome)}` : ""}</div>` : ""}
+        </div>
+        <div class="dc-achado-card__actions">
+          ${podeEditar ? `<button type="button" class="btn-outline" data-dc-achado-editar="${achado.id}">Revisar</button>` : ""}
+        </div>
+      `;
+      lista.appendChild(card);
+    });
+  }
+
+  document.getElementById("dc-achados-list").addEventListener("click", (event) => {
+    const btn = event.target.closest("[data-dc-achado-editar]");
+    if (!btn) return;
+    abrirModalAchado(Number(btn.getAttribute("data-dc-achado-editar")));
+  });
+
+  document.querySelectorAll("#dc-achados-severidade-chips [data-dc-severidade]").forEach((chip) => {
+    chip.addEventListener("click", () => {
+      filtroSeveridade = chip.getAttribute("data-dc-severidade");
+      document.querySelectorAll("#dc-achados-severidade-chips .dc-chip").forEach((c) => c.classList.toggle("is-active", c === chip));
+      renderAchados();
+    });
+  });
+
+  document.querySelectorAll("#dc-achados-status-chips [data-dc-status]").forEach((chip) => {
+    chip.addEventListener("click", () => {
+      filtroStatusAchado = chip.getAttribute("data-dc-status");
+      document.querySelectorAll("#dc-achados-status-chips .dc-chip").forEach((c) => c.classList.toggle("is-active", c === chip));
+      renderAchados();
+    });
+  });
+
+  // O código da conta (ex. "1.01.01.002.001") já chega do backend na mesma
+  // ordem hierárquica/sequencial do PDF (uma sintética seguida das suas
+  // analíticas, ver portal_api/dashboard_contabil/CLAUDE.md) — o nível de
+  // indentação vem direto da contagem de segmentos separados por ".", sem
+  // precisar reconstruir uma árvore por id/parent (o mesmo código pode se
+  // repetir em várias linhas irmãs, ex. três bancos diferentes sob o mesmo
+  // "1.01.01.002.001", então não dá pra usar o código como chave única).
+  function dcContaNivel(conta) {
+    return conta.codigo.split(".").length - 1;
+  }
+
+  function renderContas() {
+    const body = document.getElementById("dc-contas-body");
+    body.innerHTML = "";
+    const contas = apuracaoAtual.contas;
+    const niveis = contas.map(dcContaNivel);
+    const temFilhos = contas.map((_, i) => i + 1 < contas.length && niveis[i + 1] > niveis[i]);
+
+    // Pilha dos níveis de ancestrais recolhidos — enquanto uma linha tiver
+    // algum ancestral na pilha, ela fica oculta (é descendente de um grupo
+    // fechado), mesmo padrão de renderização de árvore a partir de uma
+    // lista plana com profundidade já conhecida.
+    const pilhaColapso = [];
+    contas.forEach((conta, i) => {
+      const nivel = niveis[i];
+      while (pilhaColapso.length && pilhaColapso[pilhaColapso.length - 1] >= nivel) {
+        pilhaColapso.pop();
+      }
+      const oculta = pilhaColapso.length > 0;
+      if (temFilhos[i] && dcContasColapsadas.has(conta.id)) {
+        pilhaColapso.push(nivel);
+      }
+      if (oculta) return;
+
+      const expandida = !dcContasColapsadas.has(conta.id);
+      const toggle = temFilhos[i]
+        ? `<button type="button" class="dc-conta-toggle${expandida ? " is-expanded" : ""}" data-dc-conta-toggle="${conta.id}" aria-label="${expandida ? "Recolher" : "Expandir"} ${pidDcEscapeHtml(conta.descricao)}">
+             <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="3"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+           </button>`
+        : `<span class="dc-conta-toggle-spacer"></span>`;
+
+      const tr = document.createElement("tr");
+      if (conta.tipo === "S") tr.classList.add("dc-conta-row--sintetica");
+      tr.innerHTML = `
+        <td>${pidDcEscapeHtml(conta.codigo)}</td>
+        <td style="padding-left: calc(var(--space-4) + ${nivel * 18}px)">
+          <span class="dc-conta-desc-cell">${toggle}<span>${pidDcEscapeHtml(conta.descricao)}</span></span>
+        </td>
+        <td>${pidDcFormatMoeda(conta.saldo_anterior)}</td>
+        <td>${pidDcFormatMoeda(conta.debito)}</td>
+        <td>${pidDcFormatMoeda(conta.credito)}</td>
+        <td>${pidDcFormatMoeda(conta.saldo_atual)}</td>
+        <td>
+          <button type="button" class="dc-conta-observacao-btn" data-dc-conta-observacao="${conta.id}" title="${pidDcEscapeHtml(conta.observacao || "Adicionar observação")}">
+            ${conta.observacao ? pidDcEscapeHtml(conta.observacao) : "+ Observação"}
+          </button>
+        </td>
+      `;
+      body.appendChild(tr);
+    });
+  }
+
+  document.getElementById("dc-contas-body").addEventListener("click", (event) => {
+    const toggleBtn = event.target.closest("[data-dc-conta-toggle]");
+    if (toggleBtn) {
+      const id = Number(toggleBtn.getAttribute("data-dc-conta-toggle"));
+      if (dcContasColapsadas.has(id)) dcContasColapsadas.delete(id);
+      else dcContasColapsadas.add(id);
+      renderContas();
+      return;
+    }
+    const btn = event.target.closest("[data-dc-conta-observacao]");
+    if (!btn) return;
+    abrirModalObservacao("conta", Number(btn.getAttribute("data-dc-conta-observacao")));
+  });
+
+  function renderDre() {
+    const body = document.getElementById("dc-dre-body");
+    body.innerHTML = "";
+    apuracaoAtual.linhas_dre.forEach((linha) => {
+      const tr = document.createElement("tr");
+      tr.className = linha.totalizador ? "dc-dre-row dc-dre-row--totalizador" : "dc-dre-row";
+      const indentacao = Math.max(0, linha.nivel) * 16;
+      tr.innerHTML = `
+        <td style="padding-left: calc(var(--space-4) + ${indentacao}px)">${pidDcEscapeHtml(linha.descricao)}</td>
+        <td>${pidDcFormatMoeda(linha.valor)}</td>
+        <td>
+          <button type="button" class="dc-conta-observacao-btn" data-dc-dre-observacao="${linha.id}" title="${pidDcEscapeHtml(linha.observacao || "Adicionar observação")}">
+            ${linha.observacao ? pidDcEscapeHtml(linha.observacao) : "+ Observação"}
+          </button>
+        </td>
+      `;
+      body.appendChild(tr);
+    });
+  }
+
+  document.getElementById("dc-dre-body").addEventListener("click", (event) => {
+    const btn = event.target.closest("[data-dc-dre-observacao]");
+    if (!btn) return;
+    abrirModalObservacao("dre", Number(btn.getAttribute("data-dc-dre-observacao")));
+  });
+
+  // ---- Tabs ----
+
+  document.getElementById("dc-tabs").addEventListener("click", (event) => {
+    const tabBtn = event.target.closest("[data-dc-tab]");
+    if (!tabBtn) return;
+    const tab = tabBtn.getAttribute("data-dc-tab");
+    document.querySelectorAll("#dc-tabs .pa-tab").forEach((t) => t.classList.toggle("is-active", t === tabBtn));
+    document.querySelectorAll("[data-dc-panel]").forEach((panel) => {
+      panel.hidden = panel.getAttribute("data-dc-panel") !== tab;
+    });
+  });
+
+  // ---- Modal de observação (reaproveitado por conta do Balancete e linha da DRE) ----
+
+  const observacaoModal = document.getElementById("dc-observacao-modal");
+  let observacaoEmEdicaoTipo = null; // "conta" | "dre"
+  let observacaoEmEdicaoId = null;
+
+  function abrirModalObservacao(tipo, id) {
+    const lista = tipo === "dre" ? apuracaoAtual.linhas_dre : apuracaoAtual.contas;
+    const item = lista.find((i) => i.id === id);
+    if (!item) return;
+    observacaoEmEdicaoTipo = tipo;
+    observacaoEmEdicaoId = id;
+    document.getElementById("dc-observacao-modal-conta").textContent =
+      tipo === "dre" ? item.descricao : `${item.codigo} — ${item.descricao}`;
+    document.getElementById("dc-observacao-modal-texto").value = item.observacao || "";
+    document.getElementById("dc-observacao-modal-error").textContent = "";
+    document.getElementById("dc-observacao-modal-texto").disabled = apuracaoAtual.status === "concluida";
+    document.getElementById("dc-observacao-modal-save-btn").hidden = apuracaoAtual.status === "concluida";
+    observacaoModal.hidden = false;
+  }
+
+  function fecharModalObservacao() {
+    observacaoModal.hidden = true;
+    observacaoEmEdicaoTipo = null;
+    observacaoEmEdicaoId = null;
+  }
+
+  document.getElementById("dc-observacao-modal-cancel-btn").addEventListener("click", fecharModalObservacao);
+  observacaoModal.addEventListener("click", (event) => {
+    if (event.target === observacaoModal) fecharModalObservacao();
+  });
+
+  document.getElementById("dc-observacao-modal-save-btn").addEventListener("click", async () => {
+    const errorEl = document.getElementById("dc-observacao-modal-error");
+    errorEl.textContent = "";
+    const texto = document.getElementById("dc-observacao-modal-texto").value;
+    try {
+      if (observacaoEmEdicaoTipo === "dre") {
+        const linha = await pidAtualizarObservacaoLinhaDreContabil(observacaoEmEdicaoId, texto);
+        const indice = apuracaoAtual.linhas_dre.findIndex((l) => l.id === observacaoEmEdicaoId);
+        if (indice >= 0) apuracaoAtual.linhas_dre[indice] = linha;
+        renderDre();
+      } else {
+        const conta = await pidAtualizarObservacaoContaContabil(observacaoEmEdicaoId, texto);
+        const indice = apuracaoAtual.contas.findIndex((c) => c.id === observacaoEmEdicaoId);
+        if (indice >= 0) apuracaoAtual.contas[indice] = conta;
+        renderContas();
+      }
+      fecharModalObservacao();
+    } catch (e) {
+      errorEl.textContent = e.message;
+    }
+  });
+
+  // ---- Modal de achado (tratar/ignorar) ----
+
+  const achadoModal = document.getElementById("dc-achado-modal");
+
+  function abrirModalAchado(achadoId) {
+    const achado = apuracaoAtual.achados.find((a) => a.id === achadoId);
+    if (!achado) return;
+    achadoEmEdicao = achadoId;
+    document.getElementById("dc-achado-modal-titulo").textContent = achado.titulo;
+    document.getElementById("dc-achado-modal-mensagem").textContent = achado.mensagem;
+    document.getElementById("dc-achado-modal-texto").value = achado.observacao_contador || "";
+    document.getElementById("dc-achado-modal-error").textContent = "";
+    achadoModal.hidden = false;
+  }
+
+  function fecharModalAchado() {
+    achadoModal.hidden = true;
+    achadoEmEdicao = null;
+  }
+
+  document.getElementById("dc-achado-modal-cancel-btn").addEventListener("click", fecharModalAchado);
+  achadoModal.addEventListener("click", (event) => {
+    if (event.target === achadoModal) fecharModalAchado();
+  });
+
+  async function salvarStatusAchado(novoStatus) {
+    const errorEl = document.getElementById("dc-achado-modal-error");
+    errorEl.textContent = "";
+    const texto = document.getElementById("dc-achado-modal-texto").value.trim();
+    if (!texto) {
+      errorEl.textContent = "Informe uma justificativa para o tratamento desta observação.";
+      return;
+    }
+    try {
+      const achado = await pidAtualizarAchadoContabil(achadoEmEdicao, novoStatus, texto);
+      const indice = apuracaoAtual.achados.findIndex((a) => a.id === achadoEmEdicao);
+      if (indice >= 0) apuracaoAtual.achados[indice] = achado;
+      renderAchados();
+      fecharModalAchado();
+      await carregarLista();
+    } catch (e) {
+      errorEl.textContent = e.message;
+    }
+  }
+
+  document.getElementById("dc-achado-modal-tratar-btn").addEventListener("click", () => salvarStatusAchado("tratado"));
+  document.getElementById("dc-achado-modal-ignorar-btn").addEventListener("click", () => salvarStatusAchado("ignorado"));
+
+  // ---- Concluir análise ----
+
+  document.getElementById("dc-concluir-btn").addEventListener("click", async () => {
+    if (!(await pidConfirm("Concluir esta análise? Depois de concluída, as observações não podem mais ser editadas.")))
+      return;
+    apuracaoAtual = await pidConcluirApuracaoContabil(apuracaoAtual.id);
+    renderRevisao();
+    await carregarLista();
+  });
+
+  document.getElementById("dc-review-back-btn").addEventListener("click", () => showView("list"));
+
+  await carregarLista();
+  showView("list");
+});
diff --git a/templates/acessos-gerais.html b/templates/acessos-gerais.html
index 08fa10d..0b95128 100644
--- a/templates/acessos-gerais.html
+++ b/templates/acessos-gerais.html
@@ -127,6 +127,20 @@
                   </li>
                 </ul>
               </li>
+              <li class="nav-subgroup" data-subgroup="contabilidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Contabilidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="dashboard-contabil">
+                    <a href="dashboard-contabil.html" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Dashboard Contábil
+                    </a>
+                  </li>
+                </ul>
+              </li>
             </ul>
           </li>
 
diff --git a/templates/calendario-individual.html b/templates/calendario-individual.html
index 0bd9e04..268f0e5 100644
--- a/templates/calendario-individual.html
+++ b/templates/calendario-individual.html
@@ -128,6 +128,20 @@
                   </li>
                 </ul>
               </li>
+              <li class="nav-subgroup" data-subgroup="contabilidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Contabilidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="dashboard-contabil">
+                    <a href="dashboard-contabil.html" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Dashboard Contábil
+                    </a>
+                  </li>
+                </ul>
+              </li>
             </ul>
           </li>
 
diff --git a/templates/custo-contratacao.html b/templates/custo-contratacao.html
index 049d95b..481b9e3 100644
--- a/templates/custo-contratacao.html
+++ b/templates/custo-contratacao.html
@@ -127,6 +127,20 @@
                   </li>
                 </ul>
               </li>
+              <li class="nav-subgroup" data-subgroup="contabilidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Contabilidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="dashboard-contabil">
+                    <a href="dashboard-contabil.html" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Dashboard Contábil
+                    </a>
+                  </li>
+                </ul>
+              </li>
             </ul>
           </li>
 
diff --git a/templates/dashboard-contabil.html b/templates/dashboard-contabil.html
new file mode 100644
index 0000000..0ef8f9e
--- /dev/null
+++ b/templates/dashboard-contabil.html
@@ -0,0 +1,633 @@
+{% load static %}
+<!DOCTYPE html>
+<html lang="pt-BR" data-theme="dark">
+<head>
+  <meta charset="UTF-8" />
+  <meta name="viewport" content="width=device-width, initial-scale=1.0" />
+  <title>P.I.D. — Dashboard Contábil</title>
+  <link rel="icon" type="image/svg+xml" href="{% static 'img/pid-icone-escuro.svg' %}" />
+  <link rel="stylesheet" href="{% static 'css/tokens.css' %}" />
+  <link rel="stylesheet" href="{% static 'css/base.css' %}" />
+  <link rel="stylesheet" href="{% static 'css/layout.css' %}" />
+  <link rel="stylesheet" href="{% static 'css/components.css' %}" />
+  <link rel="stylesheet" href="{% static 'css/perfis-acesso.css' %}" />
+  <link rel="stylesheet" href="{% static 'css/dashboard-contabil.css' %}" />
+  <script src="{% static 'js/theme.js' %}" defer></script>
+</head>
+<body>
+  <div class="app-shell" id="app-shell">
+    <aside class="sidebar">
+      <a class="sidebar__brand" href="portal.html" id="sidebar-brand-link" aria-label="Ir para a tela Principal">
+        <svg class="sidebar__logo sidebar__logo--full" viewBox="0 0 300 80" aria-hidden="true" focusable="false">
+          <g transform="translate(8,8) scale(1)">
+            <path d="M10 4 h34 l14 14 v40 a2 2 0 0 1 -2 2 H8 a2 2 0 0 1 -2 -2 V6 a2 2 0 0 1 2 -2 z" fill="#7B5BA8"></path>
+            <rect x="22" y="4" width="20" height="16" fill="#C6A24A"></rect>
+            <rect x="34" y="7" width="5" height="10" fill="#7B5BA8"></rect>
+            <rect x="12" y="26" width="40" height="30" rx="2" fill="#241C33"></rect>
+            <g class="pid-icon-eye">
+              <circle cx="24" cy="38" r="5" fill="#F2EDE3"></circle>
+              <circle cx="26" cy="36.2" r="1.6" fill="#241C33"></circle>
+            </g>
+            <g class="pid-icon-eye">
+              <circle cx="40" cy="38" r="5" fill="#F2EDE3"></circle>
+              <circle cx="42" cy="36.2" r="1.6" fill="#241C33"></circle>
+            </g>
+            <path d="M25 47 q7 6 14 0" stroke="#C6A24A" stroke-width="3" fill="none" stroke-linecap="round"></path>
+          </g>
+          <text x="86" y="42" font-family="'Space Grotesk',Helvetica,Arial,sans-serif" font-size="34" font-weight="700" letter-spacing="1.4" fill="#F2EDE3">P.I.D.</text>
+          <text x="88" y="61" font-family="'DM Mono',ui-monospace,monospace" font-size="9.5" letter-spacing="2.6" fill="#C6A24A">PORTAL INTERNO DA DE PAULA</text>
+        </svg>
+        <svg class="sidebar__logo sidebar__logo--icon" viewBox="0 0 64 64" aria-hidden="true" focusable="false">
+          <path d="M10 4 h34 l14 14 v40 a2 2 0 0 1 -2 2 H8 a2 2 0 0 1 -2 -2 V6 a2 2 0 0 1 2 -2 z" fill="#7B5BA8"></path>
+          <rect x="22" y="4" width="20" height="16" fill="#C6A24A"></rect>
+          <rect x="34" y="7" width="5" height="10" fill="#7B5BA8"></rect>
+          <rect x="12" y="26" width="40" height="30" rx="2" fill="#241C33"></rect>
+          <g class="pid-icon-eye">
+            <circle cx="24" cy="38" r="5" fill="#F2EDE3"></circle>
+            <circle cx="26" cy="36.2" r="1.6" fill="#241C33"></circle>
+          </g>
+          <g class="pid-icon-eye">
+            <circle cx="40" cy="38" r="5" fill="#F2EDE3"></circle>
+            <circle cx="42" cy="36.2" r="1.6" fill="#241C33"></circle>
+          </g>
+          <path d="M25 47 q7 6 14 0" stroke="#C6A24A" stroke-width="3" fill="none" stroke-linecap="round"></path>
+        </svg>
+      </a>
+
+      <nav class="sidebar__nav">
+        <ul class="nav-list">
+          <li data-section="principal">
+            <a href="portal.html" class="nav-item">
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M3 11l9-7 9 7v9a1 1 0 0 1-1 1h-5v-6H9v6H4a1 1 0 0 1-1-1z" stroke-linejoin="round"/></svg>
+              <span class="nav-item__label">Principal</span>
+            </a>
+          </li>
+          <li data-section="ramais">
+            <a href="ramais.html" class="nav-item">
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M4 4c0 9 7 16 16 16l3-4-6-3-2 2c-3-1.5-5-3.5-6-6l2-2-3-6z" stroke-linejoin="round"/></svg>
+              <span class="nav-item__label">Ramais</span>
+            </a>
+          </li>
+          <li data-section="calendario">
+            <a href="#" class="nav-item" id="calendario-depaula-btn">
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><rect x="3" y="5" width="18" height="16" rx="2"/><path d="M3 9h18M8 3v4M16 3v4" stroke-linecap="round"/></svg>
+              <span class="nav-item__label">Calendário De Paula</span>
+            </a>
+          </li>
+          <li data-section="calendario-individual">
+            <a href="calendario-individual.html" class="nav-item">
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><rect x="3" y="5" width="18" height="16" rx="2"/><path d="M3 9h18M8 3v4M16 3v4" stroke-linecap="round"/><path d="M9 15l2 2 4-4" stroke-linecap="round" stroke-linejoin="round"/></svg>
+              <span class="nav-item__label">Calendário Individual</span>
+            </a>
+          </li>
+
+          <li data-section="portais" class="nav-group">
+            <button type="button" class="nav-item nav-group__toggle" data-group-toggle>
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><rect x="3" y="3" width="7" height="7" rx="1"/><rect x="14" y="3" width="7" height="7" rx="1"/><rect x="3" y="14" width="7" height="7" rx="1"/><rect x="14" y="14" width="7" height="7" rx="1"/></svg>
+              <span class="nav-item__label">Portais</span>
+              <svg class="nav-item__chevron" width="14" height="14" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+            </button>
+            <ul class="nav-group__list">
+              <li data-app="portal-do-cliente"><a href="#" class="nav-subitem">Portal do Cliente</a></li>
+              <li data-app="portal-fiscal"><a href="#" class="nav-subitem">Portal Fiscal</a></li>
+            </ul>
+          </li>
+
+          <li data-section="geradoc" class="nav-group">
+            <button type="button" class="nav-item nav-group__toggle" data-group-toggle>
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 3h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V4a1 1 0 0 1 1-1z"/><path d="M14 3v4h4" stroke-linejoin="round"/></svg>
+              <span class="nav-item__label">Geradoc</span>
+              <svg class="nav-item__chevron" width="14" height="14" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+            </button>
+            <ul class="nav-group__list">
+              <li data-app="simulacao-custo-contratacao"><a href="custo-contratacao.html" class="nav-subitem">Simulação de Custo de Contratação</a></li>
+              <li data-app="indicador-desempenho"><a href="indicador-desempenho.html" class="nav-subitem">Indicador de Desempenho</a></li>
+            </ul>
+          </li>
+
+          <li data-section="relatorios" class="nav-group">
+            <button type="button" class="nav-item nav-group__toggle" data-group-toggle>
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M4 20V10M12 20V4M20 20v-7" stroke-linecap="round"/></svg>
+              <span class="nav-item__label">Relatórios</span>
+              <svg class="nav-item__chevron" width="14" height="14" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+            </button>
+            <ul class="nav-group__list">
+              <li data-app="relatorio-setorial"><a href="#" class="nav-subitem">Relatório Setorial</a></li>
+              <li data-app="indicadores"><a href="#" class="nav-subitem">Indicadores</a></li>
+              <li class="nav-subgroup" data-subgroup="qualidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Qualidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="nao-conformidades">
+                    <a href="nao-conformidades.html" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Não Conformidades
+                    </a>
+                  </li>
+                </ul>
+              </li>
+              <li class="nav-subgroup" data-subgroup="contabilidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Contabilidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="dashboard-contabil">
+                    <a href="dashboard-contabil.html" class="nav-subitem nav-subitem--tool is-active">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Dashboard Contábil
+                    </a>
+                  </li>
+                </ul>
+              </li>
+            </ul>
+          </li>
+
+          <li data-section="relatorios-gerenciais" class="nav-group">
+            <button type="button" class="nav-item nav-group__toggle" data-group-toggle>
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M3 3v18h18M7 15l4-5 3 3 5-7" stroke-linecap="round" stroke-linejoin="round"/></svg>
+              <span class="nav-item__label">Relatórios Gerenciais</span>
+              <span class="badge-restricted" data-restricted-badge hidden>Restrito</span>
+              <svg class="nav-item__chevron" width="14" height="14" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+            </button>
+            <ul class="nav-group__list">
+              <li data-app="visao-diretoria"><a href="#" class="nav-subitem">Visão Diretoria</a></li>
+              <li data-app="visao-gerencial"><a href="#" class="nav-subitem">Visão Gerencial</a></li>
+            </ul>
+          </li>
+
+          <li data-section="utilitarios" class="nav-group">
+            <button type="button" class="nav-item nav-group__toggle" data-group-toggle>
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M14 7l3 3-8 8-4 1 1-4z" stroke-linejoin="round"/><path d="M12 9l3 3" stroke-linecap="round"/></svg>
+              <span class="nav-item__label">Utilitários</span>
+              <svg class="nav-item__chevron" width="14" height="14" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+            </button>
+            <ul class="nav-group__list">
+              <li data-app="importacao-plano-saude"><a href="importacao-plano-saude.html" class="nav-subitem">Importação de Plano de Saúde</a></li>
+              <li data-app="importacao-plano-saude-de-paula"><a href="importacao-plano-saude-de-paula.html" class="nav-subitem">Importação de Plano de Saúde - De Paula</a></li>
+            </ul>
+          </li>
+
+          <li data-section="integracoes" class="nav-group">
+            <button type="button" class="nav-item nav-group__toggle" data-group-toggle>
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><circle cx="6" cy="12" r="3"/><circle cx="18" cy="6" r="3"/><circle cx="18" cy="18" r="3"/><path d="M8.6 10.6L15.4 7.4M8.6 13.4l6.8 3.2" stroke-linecap="round"/></svg>
+              <span class="nav-item__label">Integrações</span>
+              <svg class="nav-item__chevron" width="14" height="14" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+            </button>
+            <ul class="nav-group__list">
+              <li data-app="questor"><a href="#" class="nav-subitem">Questor</a></li>
+            </ul>
+          </li>
+
+          <li data-section="auditorias" class="nav-group">
+            <button type="button" class="nav-item nav-group__toggle" data-group-toggle>
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M12 3l7 4v5c0 5-3.5 8-7 9-3.5-1-7-4-7-9V7z" stroke-linejoin="round"/><path d="M9 12l2 2 4-4" stroke-linecap="round" stroke-linejoin="round"/></svg>
+              <span class="nav-item__label">Auditorias</span>
+              <svg class="nav-item__chevron" width="14" height="14" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+            </button>
+            <ul class="nav-group__list">
+              <li class="nav-subgroup" data-subgroup="consultoria-tributaria">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Consultoria Tributária</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="controle-simples-nacional">
+                    <a href="#" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Controle Simples Nacional
+                    </a>
+                  </li>
+                </ul>
+              </li>
+              <li class="nav-subgroup" data-subgroup="fisco-contabil">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Fisco/Contábil</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="auditoria-de-balancetes">
+                    <a href="#" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Auditoria de Balancetes
+                    </a>
+                  </li>
+                </ul>
+              </li>
+            </ul>
+          </li>
+
+          <li data-section="links-ferramentas" class="nav-group">
+            <button type="button" class="nav-item nav-group__toggle" data-group-toggle>
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M10 14a4 4 0 0 0 5.7 0l3-3a4 4 0 0 0-5.7-5.7l-1 1"/><path d="M14 10a4 4 0 0 0-5.7 0l-3 3a4 4 0 0 0 5.7 5.7l1-1"/></svg>
+              <span class="nav-item__label">Links &amp; Ferramentas</span>
+              <svg class="nav-item__chevron" width="14" height="14" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+            </button>
+            <ul class="nav-group__list">
+              <li data-app="links-ferramentas-visualizar"><a href="links-ferramentas.html" class="nav-subitem">Links &amp; Ferramentas</a></li>
+              <li data-app="acessos-gerais-visualizar"><a href="acessos-gerais.html" class="nav-subitem">Acessos Gerais</a></li>
+            </ul>
+          </li>
+
+          <li data-section="solicitacoes" class="nav-group">
+            <button type="button" class="nav-item nav-group__toggle" data-group-toggle>
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M8 10h.01M12 10h.01M16 10h.01M21 12a9 9 0 1 1-4.4-7.7L21 3l-1.2 4.5A8.96 8.96 0 0 1 21 12z"/></svg>
+              <span class="nav-item__label">Solicitações</span>
+              <svg class="nav-item__chevron" width="14" height="14" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+            </button>
+            <ul class="nav-group__list">
+              <li data-app="controle-notificacoes"><a href="https://form.asana.com/?k=PcELrDLzN969CwpiRBLtFA&amp;d=1207308016523218" target="_blank" rel="noopener noreferrer" class="nav-subitem">Controle de Notificações</a></li>
+              <li data-app="ordem-servico"><a href="#" class="nav-subitem">Ordem de Serviço</a></li>
+              <li data-app="pimi"><a href="https://form.asana.com/?k=XfBww25lGUyPVrInNcLyuQ&amp;d=1207308016523218" target="_blank" rel="noopener noreferrer" class="nav-subitem">P.I.M.I.</a></li>
+              <li data-app="programa-indicacoes"><a href="https://form.asana.com/?k=y0mTeaRTOAoC0r0XP8ee0Q&amp;d=1207308016523218" target="_blank" rel="noopener noreferrer" class="nav-subitem">Programa de Indicações</a></li>
+              <li data-app="pos-vendas"><a href="https://form.asana.com/?k=jRAztLip-_BknWPsGmEcZA&amp;d=1207308016523218" target="_blank" rel="noopener noreferrer" class="nav-subitem">Pós-Vendas</a></li>
+              <li data-app="sugestao-inovacao"><a href="https://form.asana.com/?k=Zn8cLeT97R7FTUrsNB8Yaw&amp;d=1207308016523218" target="_blank" rel="noopener noreferrer" class="nav-subitem">Sugestão de Inovação</a></li>
+            </ul>
+          </li>
+
+          <li data-section="administracao" class="nav-group">
+            <button type="button" class="nav-item nav-group__toggle" data-group-toggle>
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M12 15a3 3 0 1 0 0-6 3 3 0 0 0 0 6z"/><path d="M19.4 15a1.7 1.7 0 0 0 .3 1.9l.1.1a2 2 0 1 1-2.8 2.8l-.1-.1a1.7 1.7 0 0 0-1.9-.3 1.7 1.7 0 0 0-1 1.5V21a2 2 0 1 1-4 0v-.1a1.7 1.7 0 0 0-1-1.6 1.7 1.7 0 0 0-1.9.3l-.1.1a2 2 0 1 1-2.8-2.8l.1-.1a1.7 1.7 0 0 0 .3-1.9 1.7 1.7 0 0 0-1.5-1H3a2 2 0 1 1 0-4h.1a1.7 1.7 0 0 0 1.5-1 1.7 1.7 0 0 0-.3-1.9l-.1-.1a2 2 0 1 1 2.8-2.8l.1.1a1.7 1.7 0 0 0 1.9.3H9a1.7 1.7 0 0 0 1-1.5V3a2 2 0 1 1 4 0v.1a1.7 1.7 0 0 0 1 1.5 1.7 1.7 0 0 0 1.9-.3l.1-.1a2 2 0 1 1 2.8 2.8l-.1.1a1.7 1.7 0 0 0-.3 1.9V9a1.7 1.7 0 0 0 1.5 1H21a2 2 0 1 1 0 4h-.1a1.7 1.7 0 0 0-1.5 1z" stroke-linejoin="round"/></svg>
+              <span class="nav-item__label">Administração</span>
+              <svg class="nav-item__chevron" width="14" height="14" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+            </button>
+            <ul class="nav-group__list">
+              <li data-section="perfis-acesso"><a href="perfis-acesso.html" class="nav-subitem">Perfis de Acesso</a></li>
+              <li data-section="usuarios"><a href="usuarios.html" class="nav-subitem">Usuários</a></li>
+            </ul>
+          </li>
+        </ul>
+      </nav>
+
+    </aside>
+
+    <div class="main-content">
+      <header class="topbar">
+        <button type="button" class="icon-btn" id="sidebar-toggle" aria-label="Alternar menu">
+          <svg width="20" height="20" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M4 6h16M4 12h16M4 18h16" stroke-linecap="round"/></svg>
+        </button>
+        <h1 class="topbar__title">Dashboard Contábil</h1>
+
+        <div class="topbar__actions">
+          <button type="button" class="icon-btn" id="theme-toggle" aria-label="Ativar modo claro">
+            <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><circle cx="12" cy="12" r="4"/><path d="M12 2v2M12 20v2M4.9 4.9l1.4 1.4M17.7 17.7l1.4 1.4M2 12h2M20 12h2M4.9 19.1l1.4-1.4M17.7 6.3l1.4-1.4" stroke-linecap="round"/></svg>
+          </button>
+
+          <div class="notifications">
+            <button type="button" class="icon-btn" id="notif-bell" aria-label="Notificações">
+              <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 8a6 6 0 0 1 12 0c0 5 2 6 2 6H4s2-1 2-6" stroke-linejoin="round"/><path d="M9.5 20a2.5 2.5 0 0 0 5 0"/></svg>
+              <span class="notif-badge" id="notif-badge" hidden>0</span>
+            </button>
+            <div class="notif-dropdown" id="notif-dropdown" hidden>
+              <div class="notif-dropdown__header">
+                <span>Notificações</span>
+                <div class="notif-dropdown__header-actions">
+                  <button type="button" id="notif-history-btn">Histórico</button>
+                  <button type="button" id="notif-clear-all">Limpar tudo</button>
+                </div>
+              </div>
+              <ul class="notif-list" id="notif-list"></ul>
+            </div>
+          </div>
+
+          <div class="account-menu">
+            <button type="button" class="persona-chip" id="persona-chip">
+              <span class="persona-chip__icon">
+                <svg width="16" height="16" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M4 20v-1a6 6 0 0 1 6-6h4a6 6 0 0 1 6 6v1" stroke-linecap="round" stroke-linejoin="round"/><circle cx="12" cy="7" r="4"/></svg>
+              </span>
+              <span id="persona-chip-label">Usuário</span>
+            </button>
+            <div class="account-dropdown" id="account-dropdown" hidden>
+              <div class="account-dropdown__header">
+                <p class="account-dropdown__name" id="account-name"></p>
+                <p class="account-dropdown__profile" id="account-profile"></p>
+              </div>
+              <button type="button" class="account-dropdown__item" id="account-manage-account-btn">Gerenciar Usuário</button>
+              <a href="perfis-acesso.html" class="account-dropdown__item" id="account-manage-link" hidden>Gerenciar Perfis de Acesso</a>
+              <div class="account-dropdown__section">
+                <p class="account-dropdown__section-title">Tema de cores</p>
+                <div class="theme-swatches" id="theme-swatches"></div>
+              </div>
+              <button type="button" class="account-dropdown__item account-dropdown__logout" data-logout>Sair</button>
+            </div>
+          </div>
+        </div>
+      </header>
+
+      <main class="page-content page-content--wide">
+        <div id="dc-no-access" class="no-access" hidden>
+          <svg width="40" height="40" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.6"><rect x="4" y="10" width="16" height="10" rx="2"/><path d="M8 10V7a4 4 0 0 1 8 0v3" stroke-linecap="round" stroke-linejoin="round"/></svg>
+          <h2>Sem acesso ao Dashboard Contábil</h2>
+          <p>Seu perfil de acesso não tem permissão para visualizar esta tela. Solicite à Inovação a liberação em Perfis de Acesso.</p>
+        </div>
+
+        <div id="dc-content">
+          <div id="dc-list-view">
+            <div class="dc-header">
+              <div>
+                <h2>Dashboard Contábil</h2>
+                <p class="dc-subtitle">Anexe o balancete + DRE em PDF (modelo Questor) de uma empresa — a ferramenta extrai as contas, roda um conjunto de checagens automáticas e apresenta as observações para análise antes da conclusão.</p>
+              </div>
+              <button type="button" class="btn-solid" id="dc-new-btn">
+                <svg width="16" height="16" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M12 5v14M5 12h14" stroke-linecap="round"/></svg>
+                Nova Análise
+              </button>
+            </div>
+
+            <div class="pa-table-wrap">
+              <table class="pa-table" id="dc-list-table">
+                <thead>
+                  <tr>
+                    <th>Empresa</th>
+                    <th>Competência</th>
+                    <th>Observações pendentes</th>
+                    <th>Status</th>
+                    <th>Criado por</th>
+                    <th>Data</th>
+                    <th></th>
+                  </tr>
+                </thead>
+                <tbody id="dc-list-body"></tbody>
+              </table>
+            </div>
+            <p class="dc-empty" id="dc-list-empty" hidden>Nenhuma análise realizada ainda.</p>
+          </div>
+
+          <div id="dc-form-view" hidden>
+            <div class="dc-header">
+              <div>
+                <h2>Nova Análise</h2>
+                <p class="dc-subtitle">Anexe o PDF de Balancete + DRE (mesmo relatório hoje enviado ao cliente) — empresa, CNPJ e competência são identificados automaticamente a partir do próprio arquivo.</p>
+              </div>
+              <button type="button" class="btn-outline" id="dc-form-back-btn">Voltar</button>
+            </div>
+
+            <div class="dc-form">
+              <div class="modal-field">
+                <label>Balancete + DRE (PDF)</label>
+                <div class="dc-file-field">
+                  <label class="btn-outline dc-file-field__btn" for="dc-form-arquivo">
+                    <svg width="16" height="16" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M12 16V4M12 4l4 4M12 4L8 8" stroke-linecap="round" stroke-linejoin="round"/><path d="M4 16v3a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2v-3" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                    Selecionar arquivo
+                  </label>
+                  <input type="file" id="dc-form-arquivo" accept=".pdf" class="dc-file-field__input" />
+                  <span class="dc-file-field__name" id="dc-form-arquivo-name">Nenhum arquivo selecionado</span>
+                  <button type="button" class="icon-btn dc-file-field__remove" id="dc-form-arquivo-remove" aria-label="Remover arquivo" title="Remover arquivo" hidden>
+                    <svg width="14" height="14" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M18 6L6 18M6 6l12 12" stroke-linecap="round"/></svg>
+                  </button>
+                </div>
+              </div>
+              <p class="modal-error" id="dc-form-error"></p>
+              <div class="modal-actions">
+                <button type="button" class="btn-outline" id="dc-form-cancel-btn">Cancelar</button>
+                <button type="button" class="btn-solid" id="dc-form-submit-btn">Processar</button>
+              </div>
+            </div>
+          </div>
+
+          <div id="dc-review-view" hidden>
+            <div class="dc-header">
+              <div>
+                <h2>Revisão <span class="dc-review-empresa" id="dc-review-empresa"></span></h2>
+                <p class="dc-subtitle" id="dc-review-subtitle"></p>
+              </div>
+              <div class="dc-header-actions">
+                <button type="button" class="btn-outline" id="dc-review-back-btn">Voltar</button>
+                <button type="button" class="btn-outline" id="dc-gerar-dashboard-btn" disabled title="Em desenvolvimento">Gerar Dashboard HTML</button>
+                <button type="button" class="btn-solid" id="dc-concluir-btn">Concluir Análise</button>
+              </div>
+            </div>
+
+            <p class="dc-concluida-aviso" id="dc-concluida-aviso" hidden>Esta análise já foi concluída — as observações não podem mais ser editadas.</p>
+
+            <div class="pa-tabs" id="dc-tabs">
+              <button type="button" class="pa-tab is-active" data-dc-tab="achados">Observações</button>
+              <button type="button" class="pa-tab" data-dc-tab="balancete">Balancete</button>
+              <button type="button" class="pa-tab" data-dc-tab="dre">DRE</button>
+            </div>
+
+            <div class="pa-tab-panel" data-dc-panel="achados">
+              <div class="dc-achados-toolbar">
+                <div class="dc-chip-row" id="dc-achados-severidade-chips">
+                  <button type="button" class="dc-chip is-active" data-dc-severidade="todas">Todas</button>
+                  <button type="button" class="dc-chip" data-dc-severidade="alta">Alta</button>
+                  <button type="button" class="dc-chip" data-dc-severidade="media">Média</button>
+                  <button type="button" class="dc-chip" data-dc-severidade="baixa">Baixa</button>
+                </div>
+                <div class="dc-chip-row" id="dc-achados-status-chips">
+                  <button type="button" class="dc-chip is-active" data-dc-status="pendente">Pendentes</button>
+                  <button type="button" class="dc-chip" data-dc-status="todos">Todos</button>
+                </div>
+              </div>
+              <div class="dc-achados-list" id="dc-achados-list"></div>
+              <p class="dc-empty" id="dc-achados-empty" hidden>Nenhuma observação para este filtro.</p>
+            </div>
+
+            <div class="pa-tab-panel" data-dc-panel="balancete" hidden>
+              <div class="pa-table-wrap">
+                <table class="pa-table dc-contas-table">
+                  <thead>
+                    <tr>
+                      <th>Conta</th>
+                      <th>Descrição</th>
+                      <th>Saldo Anterior</th>
+                      <th>Débito</th>
+                      <th>Crédito</th>
+                      <th>Saldo Atual</th>
+                      <th>Observação</th>
+                    </tr>
+                  </thead>
+                  <tbody id="dc-contas-body"></tbody>
+                </table>
+              </div>
+            </div>
+
+            <div class="pa-tab-panel" data-dc-panel="dre" hidden>
+              <div class="pa-table-wrap">
+                <table class="pa-table dc-dre-table">
+                  <thead>
+                    <tr>
+                      <th>Descrição</th>
+                      <th>Valor</th>
+                      <th>Observação</th>
+                    </tr>
+                  </thead>
+                  <tbody id="dc-dre-body"></tbody>
+                </table>
+              </div>
+            </div>
+          </div>
+        </div>
+      </main>
+    </div>
+  </div>
+
+  <div class="modal-overlay" id="dc-observacao-modal" hidden>
+    <div class="modal-card">
+      <h2 class="modal-card__title">Observação</h2>
+      <p class="modal-card__subtitle" id="dc-observacao-modal-conta"></p>
+      <div class="modal-field">
+        <textarea id="dc-observacao-modal-texto" rows="6" placeholder="Anote sua análise..."></textarea>
+      </div>
+      <p class="modal-error" id="dc-observacao-modal-error"></p>
+      <div class="modal-actions">
+        <button type="button" class="btn-outline" id="dc-observacao-modal-cancel-btn">Cancelar</button>
+        <button type="button" class="btn-solid" id="dc-observacao-modal-save-btn">Salvar</button>
+      </div>
+    </div>
+  </div>
+
+  <div class="modal-overlay" id="dc-achado-modal" hidden>
+    <div class="modal-card">
+      <h2 class="modal-card__title" id="dc-achado-modal-titulo"></h2>
+      <p class="modal-card__subtitle" id="dc-achado-modal-mensagem"></p>
+      <div class="modal-field">
+        <label for="dc-achado-modal-texto">Observação (obrigatória)</label>
+        <textarea id="dc-achado-modal-texto" rows="5" placeholder="Justifique o tratamento desta observação..."></textarea>
+      </div>
+      <p class="modal-error" id="dc-achado-modal-error"></p>
+      <div class="modal-actions">
+        <button type="button" class="btn-outline" id="dc-achado-modal-cancel-btn">Cancelar</button>
+        <button type="button" class="btn-danger-outline" id="dc-achado-modal-ignorar-btn">Ignorar</button>
+        <button type="button" class="btn-solid" id="dc-achado-modal-tratar-btn">Marcar como tratado</button>
+      </div>
+    </div>
+  </div>
+
+  <div class="modal-overlay" id="manage-account-modal" hidden>
+    <div class="modal-card" id="manage-account-modal-card">
+      <h2 class="modal-card__title">Gerenciar Usuário</h2>
+      <div class="modal-field">
+        <button type="button" class="btn-outline" id="manage-account-change-password-btn">Alterar senha</button>
+      </div>
+      <div class="modal-field" id="manage-account-liderados-field" hidden>
+        <label>Usuários sob sua liderança</label>
+        <div class="dual-select">
+          <div class="dual-select__panel">
+            <div class="dual-select__panel-header">
+              <button type="button" class="btn-solid" id="manage-account-liderados-available-link-btn" disabled>Vincular</button>
+            </div>
+            <div class="dual-select__table-wrap">
+              <table class="dual-select__table">
+                <thead>
+                  <tr>
+                    <th><input type="checkbox" id="manage-account-liderados-available-select-all" aria-label="Selecionar todos" /></th>
+                    <th class="dual-select__sort" id="manage-account-liderados-available-sort-nome">Nome <span class="dual-select__sort-icon">↕</span></th>
+                    <th>Departamento</th>
+                  </tr>
+                  <tr class="dual-select__filters">
+                    <th></th>
+                    <th><input type="text" id="manage-account-liderados-available-search-nome" placeholder="Buscar por nome..." autocomplete="off" /></th>
+                    <th><input type="text" id="manage-account-liderados-available-search-departamento" placeholder="Buscar por departamento..." autocomplete="off" /></th>
+                  </tr>
+                </thead>
+                <tbody id="manage-account-liderados-available-body"></tbody>
+              </table>
+            </div>
+            <div class="dual-select__footer" id="manage-account-liderados-available-footer"></div>
+          </div>
+
+          <div class="dual-select__panel">
+            <div class="dual-select__panel-header">
+              <button type="button" class="btn-danger-outline" id="manage-account-liderados-linked-unlink-btn" disabled>Desvincular</button>
+            </div>
+            <div class="dual-select__table-wrap">
+              <table class="dual-select__table">
+                <thead>
+                  <tr>
+                    <th><input type="checkbox" id="manage-account-liderados-linked-select-all" aria-label="Selecionar todos" /></th>
+                    <th class="dual-select__sort" id="manage-account-liderados-linked-sort-nome">Nome <span class="dual-select__sort-icon">↕</span></th>
+                    <th>Departamento</th>
+                  </tr>
+                  <tr class="dual-select__filters">
+                    <th></th>
+                    <th><input type="text" id="manage-account-liderados-linked-search-nome" placeholder="Buscar por nome..." autocomplete="off" /></th>
+                    <th><input type="text" id="manage-account-liderados-linked-search-departamento" placeholder="Buscar por departamento..." autocomplete="off" /></th>
+                  </tr>
+                </thead>
+                <tbody id="manage-account-liderados-linked-body"></tbody>
+              </table>
+            </div>
+            <div class="dual-select__footer" id="manage-account-liderados-linked-footer"></div>
+          </div>
+        </div>
+        <p class="modal-error" id="manage-account-liderados-error"></p>
+      </div>
+      <div class="modal-actions">
+        <button type="button" class="btn-outline" id="manage-account-close-btn">Fechar</button>
+        <button type="button" class="btn-solid" id="manage-account-save-btn" hidden>Salvar liderados</button>
+      </div>
+    </div>
+  </div>
+
+  <div class="modal-overlay" id="password-modal" hidden>
+    <div class="modal-card">
+      <h2 class="modal-card__title">Alterar senha</h2>
+      <div class="modal-field">
+        <label for="pwd-current">Senha atual</label>
+        <div class="password-field">
+          <input type="password" id="pwd-current" autocomplete="current-password" />
+          <button type="button" class="password-field__toggle" id="pwd-current-toggle" aria-label="Mostrar senha"><svg width="16" height="16" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M1 12s4-7 11-7 11 7 11 7-4 7-11 7-11-7-11-7Z" stroke-linecap="round" stroke-linejoin="round"/><circle cx="12" cy="12" r="3"/></svg></button>
+        </div>
+      </div>
+      <div class="modal-field">
+        <label for="pwd-new">Nova senha</label>
+        <div class="password-field">
+          <input type="password" id="pwd-new" autocomplete="new-password" />
+          <button type="button" class="password-field__toggle" id="pwd-new-toggle" aria-label="Mostrar senha"><svg width="16" height="16" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M1 12s4-7 11-7 11 7 11 7-4 7-11 7-11-7-11-7Z" stroke-linecap="round" stroke-linejoin="round"/><circle cx="12" cy="12" r="3"/></svg></button>
+        </div>
+      </div>
+      <div class="modal-field">
+        <label for="pwd-confirm">Confirmar nova senha</label>
+        <div class="password-field">
+          <input type="password" id="pwd-confirm" autocomplete="new-password" />
+          <button type="button" class="password-field__toggle" id="pwd-confirm-toggle" aria-label="Mostrar senha"><svg width="16" height="16" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M1 12s4-7 11-7 11 7 11 7-4 7-11 7-11-7-11-7Z" stroke-linecap="round" stroke-linejoin="round"/><circle cx="12" cy="12" r="3"/></svg></button>
+        </div>
+      </div>
+      <p class="modal-error" id="pwd-error"></p>
+      <div class="modal-actions">
+        <button type="button" class="btn-outline" id="pwd-cancel-btn">Cancelar</button>
+        <button type="button" class="btn-solid" id="pwd-save-btn">Salvar</button>
+      </div>
+    </div>
+  </div>
+
+  <div class="modal-overlay" id="notif-history-modal" hidden>
+    <div class="modal-card">
+      <h2 class="modal-card__title">Histórico de Notificações</h2>
+      <ul class="notif-list" id="notif-history-list"></ul>
+      <div class="modal-actions">
+        <button type="button" class="btn-outline" id="notif-history-close-btn">Fechar</button>
+      </div>
+    </div>
+  </div>
+
+  <div class="modal-overlay" id="calendario-depaula-modal" hidden>
+    <div class="modal-card iframe-modal-card">
+      <div class="iframe-modal-header">
+        <h2 class="modal-card__title">Calendário De Paula</h2>
+        <button type="button" class="icon-btn" id="calendario-depaula-close-btn" aria-label="Fechar">
+          <svg width="18" height="18" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M18 6L6 18M6 6l12 12" stroke-linecap="round"/></svg>
+        </button>
+      </div>
+      <iframe id="calendario-depaula-iframe" class="iframe-modal-iframe" title="Calendário De Paula"></iframe>
+    </div>
+  </div>
+
+  <script src="{% static 'js/api.js' %}"></script>
+  <script src="{% static 'js/confirm-modal.js' %}"></script>
+  <script src="{% static 'js/sidebar-brand.js' %}"></script>
+  <script src="{% static 'js/dual-select.js' %}"></script>
+  <script src="{% static 'js/profiles.js' %}"></script>
+  <script src="{% static 'js/auth.js' %}"></script>
+  <script src="{% static 'js/access.js' %}"></script>
+  <script src="{% static 'js/account.js' %}"></script>
+  <script src="{% static 'js/favorites.js' %}"></script>
+  <script src="{% static 'js/events.js' %}"></script>
+  <script src="{% static 'js/sidebar.js' %}"></script>
+  <script src="{% static 'js/notifications.js' %}"></script>
+  <script src="{% static 'js/dashboard-contabil.js' %}"></script>
+</body>
+</html>
diff --git a/templates/importacao-plano-saude-de-paula.html b/templates/importacao-plano-saude-de-paula.html
index 3251c61..7bc8556 100644
--- a/templates/importacao-plano-saude-de-paula.html
+++ b/templates/importacao-plano-saude-de-paula.html
@@ -128,6 +128,20 @@
                   </li>
                 </ul>
               </li>
+              <li class="nav-subgroup" data-subgroup="contabilidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Contabilidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="dashboard-contabil">
+                    <a href="dashboard-contabil.html" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Dashboard Contábil
+                    </a>
+                  </li>
+                </ul>
+              </li>
             </ul>
           </li>
 
diff --git a/templates/importacao-plano-saude.html b/templates/importacao-plano-saude.html
index 1169848..e237b7c 100644
--- a/templates/importacao-plano-saude.html
+++ b/templates/importacao-plano-saude.html
@@ -128,6 +128,20 @@
                   </li>
                 </ul>
               </li>
+              <li class="nav-subgroup" data-subgroup="contabilidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Contabilidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="dashboard-contabil">
+                    <a href="dashboard-contabil.html" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Dashboard Contábil
+                    </a>
+                  </li>
+                </ul>
+              </li>
             </ul>
           </li>
 
diff --git a/templates/indicador-desempenho.html b/templates/indicador-desempenho.html
index e632889..1de27e5 100644
--- a/templates/indicador-desempenho.html
+++ b/templates/indicador-desempenho.html
@@ -128,6 +128,20 @@
                   </li>
                 </ul>
               </li>
+              <li class="nav-subgroup" data-subgroup="contabilidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Contabilidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="dashboard-contabil">
+                    <a href="dashboard-contabil.html" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Dashboard Contábil
+                    </a>
+                  </li>
+                </ul>
+              </li>
             </ul>
           </li>
 
diff --git a/templates/links-ferramentas.html b/templates/links-ferramentas.html
index a199e97..42b453a 100644
--- a/templates/links-ferramentas.html
+++ b/templates/links-ferramentas.html
@@ -128,6 +128,20 @@
                   </li>
                 </ul>
               </li>
+              <li class="nav-subgroup" data-subgroup="contabilidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Contabilidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="dashboard-contabil">
+                    <a href="dashboard-contabil.html" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Dashboard Contábil
+                    </a>
+                  </li>
+                </ul>
+              </li>
             </ul>
           </li>
 
diff --git a/templates/nao-conformidades.html b/templates/nao-conformidades.html
index dc13208..041de08 100644
--- a/templates/nao-conformidades.html
+++ b/templates/nao-conformidades.html
@@ -128,6 +128,20 @@
                   </li>
                 </ul>
               </li>
+              <li class="nav-subgroup" data-subgroup="contabilidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Contabilidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="dashboard-contabil">
+                    <a href="dashboard-contabil.html" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Dashboard Contábil
+                    </a>
+                  </li>
+                </ul>
+              </li>
             </ul>
           </li>
 
diff --git a/templates/perfis-acesso.html b/templates/perfis-acesso.html
index 24c7704..e0263c7 100644
--- a/templates/perfis-acesso.html
+++ b/templates/perfis-acesso.html
@@ -127,6 +127,20 @@
                   </li>
                 </ul>
               </li>
+              <li class="nav-subgroup" data-subgroup="contabilidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Contabilidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="dashboard-contabil">
+                    <a href="dashboard-contabil.html" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Dashboard Contábil
+                    </a>
+                  </li>
+                </ul>
+              </li>
             </ul>
           </li>
 
diff --git a/templates/portal.html b/templates/portal.html
index be4a89c..7d75539 100644
--- a/templates/portal.html
+++ b/templates/portal.html
@@ -129,6 +129,20 @@
                   </li>
                 </ul>
               </li>
+              <li class="nav-subgroup" data-subgroup="contabilidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Contabilidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="dashboard-contabil">
+                    <a href="dashboard-contabil.html" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Dashboard Contábil
+                    </a>
+                  </li>
+                </ul>
+              </li>
             </ul>
           </li>
 
diff --git a/templates/ramais.html b/templates/ramais.html
index 1194ef3..cc82aec 100644
--- a/templates/ramais.html
+++ b/templates/ramais.html
@@ -128,6 +128,20 @@
                   </li>
                 </ul>
               </li>
+              <li class="nav-subgroup" data-subgroup="contabilidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Contabilidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="dashboard-contabil">
+                    <a href="dashboard-contabil.html" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Dashboard Contábil
+                    </a>
+                  </li>
+                </ul>
+              </li>
             </ul>
           </li>
 
diff --git a/templates/usuarios.html b/templates/usuarios.html
index 1e83795..80f742b 100644
--- a/templates/usuarios.html
+++ b/templates/usuarios.html
@@ -127,6 +127,20 @@
                   </li>
                 </ul>
               </li>
+              <li class="nav-subgroup" data-subgroup="contabilidade">
+                <button type="button" class="nav-subitem nav-subgroup__toggle" data-subgroup-toggle>
+                  <span>Contabilidade</span>
+                  <svg class="nav-item__chevron" width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M9 6l6 6-6 6" stroke-linecap="round" stroke-linejoin="round"/></svg>
+                </button>
+                <ul class="nav-subgroup__list">
+                  <li data-app="dashboard-contabil">
+                    <a href="dashboard-contabil.html" class="nav-subitem nav-subitem--tool">
+                      <svg width="12" height="12" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2"><path d="M6 2h9l3 3v15a1 1 0 0 1-1 1H6a1 1 0 0 1-1-1V3a1 1 0 0 1 1-1z"/><path d="M14 2v4h4" stroke-linejoin="round"/></svg>
+                      Dashboard Contábil
+                    </a>
+                  </li>
+                </ul>
+              </li>
             </ul>
           </li>