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- §IV-D opening: note that the accountant-level dip rejection is fully explained by between-firm composition + integer ties per §III-I.4 (Scripts 39b-e), no longer "the empirical justification for fitting a mixture model" - §IV-E Tables VII/VIII: K=2/K=3 component labels changed from "hand-leaning / mixed / replicated" to position-on-plane labels per §III-J recasting - §IV-I retitled "Inter-CPA Pair-Level Coincidence Rate"; v3.x's "FAR" terminology retroactively reframed; references §IV-M for the v4 Big-4 spike (Script 40b) - New §IV-M (7 tables XIX-XXV): v4-new anchor-based ICCR calibration results consolidated — composition decomposition (Scripts 39b-e), pair-level ICCR sweep (Script 40b), pool- normalised per-signature ICCR (Script 43), document-level ICCR by alarm definition (Script 45), firm-heterogeneity logistic regression + cross-firm hit matrix (Script 44), alert-rate sensitivity (Script 46) - Header bumped to v3.3 (post codex rounds 21-34) Companion to §III v7 commit723a3f6and Phase 4 prose v3 commitb33e20d. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>