Add accountant role and financial_exported audit event

- New 'accountant' role in companyRoleEnum (orthogonal like 'hr')
- meetsMinRole and requireCompanyRole now exclude accountant from
  hierarchy along with hr
- Settings UI exposes accountant in the role checkbox lists for both
  add-member and edit-member forms
- New 'financial_exported' value added to companyLogEventEnum, ready
  for the upcoming export feature

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

src/lib/server/authorization.ts

@@ -38,12 +38,15 @@ export function hasRole(roles: CompanyRole[], target: CompanyRole): boolean {
 	return roles.includes(target);
 }
 
-/** Does any hierarchical role in the set meet or exceed the minimum rank? `hr` does not count. */
-export function meetsMinRole(roles: CompanyRole[], min: Exclude<CompanyRole, 'hr'>): boolean {
+/** Does any hierarchical role in the set meet or exceed the minimum rank? `hr` and `accountant` do not count. */
+export function meetsMinRole(
+	roles: CompanyRole[],
+	min: Exclude<CompanyRole, 'hr' | 'accountant'>
+): boolean {
 	const minRank = ROLE_HIERARCHY[min];
 	for (const r of roles) {
-		if (r === 'hr') continue;
-		const rank = ROLE_HIERARCHY[r as Exclude<CompanyRole, 'hr'>];
+		if (r === 'hr' || r === 'accountant') continue;
+		const rank = ROLE_HIERARCHY[r as Exclude<CompanyRole, 'hr' | 'accountant'>];
 		if (rank >= minRank) return true;
 	}
 	return false;
@@ -56,7 +59,7 @@ export function meetsMinRole(roles: CompanyRole[], min: Exclude<CompanyRole, 'hr
 export async function requireCompanyRole(
 	locals: App.Locals,
 	companyId: string,
-	minRole: Exclude<CompanyRole, 'hr'>
+	minRole: Exclude<CompanyRole, 'hr' | 'accountant'>
 ): Promise<{ user: NonNullable<App.Locals['user']>; roles: CompanyRole[] }> {
 	const user = requireAuth(locals);
 

src/lib/server/db/schema.ts

@@ -15,7 +15,7 @@ import {
 
 // ── Enums ──────────────────────────────────────────────
 
-export const companyRoleEnum = pgEnum('company_role', ['admin', 'manager', 'user', 'viewer', 'hr']);
+export const companyRoleEnum = pgEnum('company_role', ['admin', 'manager', 'user', 'viewer', 'hr', 'accountant']);
 export const expenseStatusEnum = pgEnum('expense_status', ['pending', 'approved', 'rejected']);
 
 // ── Users ──────────────────────────────────────────────
@@ -697,7 +697,8 @@ export const companyLogEventEnum = pgEnum('company_log_event', [
 	'package_delivered',
 	'package_status_refreshed',
 	'shipping_account_added',
-	'shipping_account_removed'
+	'shipping_account_removed',
+	'financial_exported'
 ]);
 
 export const companyLog = pgTable(

src/lib/types/index.ts

@@ -1,4 +1,4 @@
-export type CompanyRole = 'admin' | 'manager' | 'user' | 'viewer' | 'hr';
+export type CompanyRole = 'admin' | 'manager' | 'user' | 'viewer' | 'hr' | 'accountant';
 export type ExpenseStatus = 'pending' | 'approved' | 'rejected';
 export type LeaveStatus = 'pending' | 'approved' | 'rejected';
 export type PartyType = 'customer' | 'supplier' | 'both';
@@ -16,13 +16,13 @@ export type FeatureRequestStatus =
 	| 'closed';
 
 /**
- * Hierarchical roles — only these ranks. `hr` is orthogonal and excluded.
+ * Hierarchical roles only. `hr` and `accountant` are orthogonal flags excluded from this map.
  */
-export const ROLE_HIERARCHY: Record<Exclude<CompanyRole, 'hr'>, number> = {
+export const ROLE_HIERARCHY: Record<Exclude<CompanyRole, 'hr' | 'accountant'>, number> = {
 	admin: 4,
 	manager: 3,
 	user: 2,
 	viewer: 1
 };
 
-export const ALL_ROLES: CompanyRole[] = ['admin', 'manager', 'hr', 'user', 'viewer'];
+export const ALL_ROLES: CompanyRole[] = ['admin', 'manager', 'hr', 'accountant', 'user', 'viewer'];

src/routes/(app)/companies/[companyId]/settings/+page.svelte

@@ -105,7 +105,7 @@
 				<div>
 					<span class="mb-1 block text-sm text-gray-700 dark:text-gray-300">Roles (one or more)</span>
 					<div class="flex flex-wrap gap-3">
-						{#each ['admin', 'manager', 'hr', 'user', 'viewer'] as role}
+						{#each ['admin', 'manager', 'hr', 'accountant', 'user', 'viewer'] as role}
 							<label class="flex items-center gap-1.5 text-sm text-gray-700 dark:text-gray-300">
 								<input type="checkbox" name="roles" value={role} class="rounded" checked={role === 'viewer'} />
 								{role}
@@ -146,7 +146,7 @@
 									class="flex flex-wrap items-center gap-2"
 								>
 									<input type="hidden" name="memberId" value={member.id} />
-									{#each ['admin', 'manager', 'hr', 'user', 'viewer'] as role}
+									{#each ['admin', 'manager', 'hr', 'accountant', 'user', 'viewer'] as role}
 										<label class="flex items-center gap-1 text-xs text-gray-700 dark:text-gray-300">
 											<input type="checkbox" name="roles" value={role} checked={member.roles.includes(role as any)} class="rounded" />
 											{role}