Update §IV v3.3: soften §IV-D/E framing + rename §IV-I + add §IV-M
- §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 commit 723a3f6 and Phase 4 prose v3 commit
b33e20d.
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>