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/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(