diff --git a/CompanyReactivationPlan.md b/CompanyReactivationPlan.md
index 6f3cb98..271a112 100644
--- a/CompanyReactivationPlan.md
+++ b/CompanyReactivationPlan.md
@@ -25,13 +25,13 @@ accountant / bank / agent-preparable), and autonomy lane.
 - [ ] Review company purpose (Unternehmensgegenstand) — is it compatible with the OK mission? (Red lane: change requires notary)
 
 ### Tax & accounting
-- [ ] Establish accountant relationship (or confirm existing one) — Orange lane
-- [ ] Confirm status of past filings (annual accounts, corporate tax, VAT) — identify any arrears
-- [ ] Set up bookkeeping workflow (invoice inbox → ledger → evidence)
+- [~] Establish accountant relationship — **in progress**: previous StB (Weglarzy/FSW) ended after JA 2024; inquiry to Bohle-Horsmann sent 2026-07-06, follow-up early August (OH-2026-001)
+- [x] Confirm status of past filings — **current through JA 2024** (report on file); JA 2025 open pending new mandate (RISK-006)
+- [~] Set up bookkeeping workflow — DATEV DUO in place via old StB; receipt backlog + license transition open (OH-2026-002, RISK-007)
 
 ### Banking & finance
-- [ ] Confirm business bank account state and access — Red lane for changes
-- [ ] Inventory current costs, subscriptions, and obligations
+- [~] Confirm business bank account state and access — **Qonto active**; cost review queued (OH-2026-003); changes remain Red lane
+- [~] Inventory current costs, subscriptions, and obligations — known: desk (Binect co-working Darmstadt), StB fees, Qonto, Stripe, base costs; consolidated list pending
 - [ ] Establish cash/runway view (Finance Steward loop)
 
 ### Digital presence
@@ -45,7 +45,7 @@ accountant / bank / agent-preparable), and autonomy lane.
 - [ ] Contract templates (NDA, service agreement) — draft lane only
 
 ### Internal governance
-- [ ] Company canon in this repo (this document set) — v0 done, founder ratification pending
+- [x] Company canon in this repo (this document set) — **v1.0 ratified 2026-07-16** (DEC-2026-001)
 - [ ] Decision records started (`DecisionQueue.md`)
 - [ ] Autonomy policy in force (`AutonomyPolicy.md`)
 
diff --git a/DogfoodPolicy.md b/DogfoodPolicy.md
index 18a07a4..f397ba3 100644
--- a/DogfoodPolicy.md
+++ b/DogfoodPolicy.md
@@ -43,4 +43,16 @@ evidence_links: []
 
 ## Evidence log
 
-*(append entries below)*
+```yaml
+dogfood_case: "OK Audit v0 run on Binky Hedgehog GmbH itself"
+date: "2026-07-16"
+pain: "Reactivating a dormant GmbH with unknown compliance/cost/IP state"
+capability_used: "Operational Knowledge Audit (flagship offer, v0)"
+pillar: operational_knowledge
+before: "Compliance state unknown; risks speculative; no actionable queue"
+after: "Filings verified current through JA 2024; 4 concrete gaps found; 4 office-hour items queued; 2 risks added, 1 downgraded"
+effort: "~1 agent iteration (Green lane, evidence from founder email + file archive)"
+reusable_pattern: "Audit template v0 in audits/OK-Audit-v0-binky.md"
+product_implication: "Template + this run are the demo evidence for the Level-1 offer (OfferCatalog.md)"
+evidence_links: [audits/OK-Audit-v0-binky.md]
+```
diff --git a/OfficeHourQueue.md b/OfficeHourQueue.md
index bc3cc92..0ab55e2 100644
--- a/OfficeHourQueue.md
+++ b/OfficeHourQueue.md
@@ -19,9 +19,41 @@ deadline_pressure: none | soft | hard (date)
 
 ## Queued items
 
-*(populated by the Binky Operational Knowledge Audit — expected: accountant
-contact/filing status, bank account access verification, registry detail
-check)*
+```yaml
+id: OH-2026-001
+title: "Follow up StB inquiry with Inga Bohle-Horsmann (mandate for JA 2025+)"
+counterparty: accountant
+status: queued
+prepared_material: [audits/OK-Audit-v0-binky.md, "inquiry email 2026-07-06", "JA 2024 report PDF"]
+deadline_pressure: soft (early August 2026 — she returns end of July)
+```
+
+```yaml
+id: OH-2026-002
+title: "DUO receipt-backlog catch-up and license/access transition plan"
+counterparty: accountant
+status: queued
+prepared_material: ["Weglarzy agreed to accompany DUO transfer"]
+deadline_pressure: soft (before new mandate starts)
+```
+
+```yaml
+id: OH-2026-003
+title: "Qonto account review: cost vs. usage, access verification"
+counterparty: bank
+status: queued
+prepared_material: []
+deadline_pressure: none
+```
+
+```yaml
+id: OH-2026-004
+title: "Verify Handelsregister entry, registered address, Unternehmensgegenstand; locate articles of association"
+counterparty: authority
+status: queued
+prepared_material: []
+deadline_pressure: none
+```
 
 ## Office-Hour Runbook template
 
diff --git a/RiskRegister.md b/RiskRegister.md
index 5b0845f..aec4061 100644
--- a/RiskRegister.md
+++ b/RiskRegister.md
@@ -21,12 +21,12 @@ escalation: ""
 
 ```yaml
 id: RISK-001
-title: "Unknown compliance state of dormant GmbH (filings, tax, registry)"
+title: "Compliance state of dormant GmbH (filings, tax, registry)"
 class: legal
-likelihood: medium
+likelihood: low
 impact: high
-status: open
-mitigation: "Binky Operational Knowledge Audit v0; accountant engagement (Orange lane)"
+status: mitigating
+mitigation: "Audit v0 (2026-07-16): filings current through JA 2024; registry details still unverified (OH-2026-004). Residual gap tracked as RISK-006."
 escalation: "Hard legal deadline discovered → allowed escalation even when founder unavailable"
 ```
 
@@ -73,3 +73,25 @@ status: open
 mitigation: "Every loop must feed a queue, a decision, or evidence; brutalist founder interface; token budgets"
 escalation: "Weekly review shows activity without milestone movement"
 ```
+
+```yaml
+id: RISK-006
+title: "No active Steuerberater mandate — JA 2025 and ongoing filings uncovered"
+class: legal
+likelihood: high
+impact: high
+status: mitigating
+mitigation: "Inquiry to Bohle-Horsmann sent 2026-07-06 (OH-2026-001); fallback: re-engage Weglarzy/FSW or find alternative. DUO transition prepared (OH-2026-002)."
+escalation: "No mandate secured by end of September 2026 → founder decision on fallback"
+```
+
+```yaml
+id: RISK-007
+title: "DUO receipt backlog and license dependency on former StB"
+class: financial
+likelihood: medium
+impact: medium
+status: open
+mitigation: "Backlog catch-up + transition plan (OH-2026-002); Weglarzy agreed to accompany DUO transfer"
+escalation: "Loss of DUO access before transfer → immediate export of Belegablage"
+```
diff --git a/audits/OK-Audit-v0-binky.md b/audits/OK-Audit-v0-binky.md
new file mode 100644
index 0000000..8578c27
--- /dev/null
+++ b/audits/OK-Audit-v0-binky.md
@@ -0,0 +1,92 @@
+# Operational Knowledge Audit v0 — Binky Hedgehog GmbH
+
+> Status: v0 findings — 2026-07-16. First dogfood run of the flagship offer on
+> the company itself (BINKY-WP-0002-T02). Evidence sources: founder email to
+> prospective accountant 2026-07-06 (`~/2binky/260706a-mandatsanfrageIngaBohle/`),
+> JA 2024 report PDF (same folder), `~/2binky/archiv/`, workstation repo
+> inventory, this repo's canon. Confidence: founder-stated facts, not yet
+> verified against registry/bank records.
+
+## Findings by area
+
+### Legal & registry
+- GmbH founded 2019 as employment alternative; Bernd Worsch is sole
+  shareholder (100%) and Geschäftsführer, **no GF salary, no employees**.
+- Rename to "Operational Knowledge GmbH" contemplated, explicitly not yet
+  ripe (matches SuccessMilestones S9 gate).
+- **Unknown / to verify:** Handelsregister entry details, registered address,
+  Unternehmensgegenstand text, location of articles of association.
+
+### Tax & accounting
+- Previous Steuerberater: Herr Weglarzy, FSW Huth Termin Weglarzy & Partner
+  StBG mbB, Landwehrstr. 54, 64293 Darmstadt. **Mandate ended after JA 2024**
+  (small mandate, low activity). He agreed to support a DATEV DUO transfer.
+- **Jahresabschluss 2024: done** (report PDF on file). JA 2023 documents
+  archived (2026-03-25 folder).
+- **No active StB mandate → JA 2025 and ongoing filings uncovered.** This is
+  the single most material compliance gap found.
+- New StB candidate: Inga Bohle-Horsmann (Steuerberaterin, Markt 21,
+  18273 Güstrow, horsmann@bohle-horsmann.de, 03843-72110). Inquiry email sent
+  2026-07-06; she is on vacation until **end of July 2026** — follow up early
+  August.
+- Bookkeeping lives in DATEV Unternehmen Online (DUO), licensed via the old
+  StB. Receipt filing into DUO Belegablage is self-described as sloppy —
+  **backlog catch-up needed**; DUO access continuity depends on mandate
+  transition.
+- No separate ERP/DMS (fine at this scale; also a dogfood opportunity).
+
+### Banking & finance
+- Business account: **Qonto** — active, perceived as expensive for current
+  usage. Cost review worthwhile; account changes are Red lane.
+- Cost base: co-working desk in Darmstadt (Binect; meeting-room billing
+  evidence 2026-03), StB fees, Qonto fees, base corporate costs.
+- Revenue history: occasional consulting earlier; **last two years only
+  self-commissioned development** — GmbH invoiced Bernd privately, roughly
+  covering costs. Tax treatment of this pattern should be sanity-checked with
+  the new StB.
+- Revenue path in build: web platform/app with paid monthly subscriptions via
+  **Stripe**; one live (own) subscription since ~2025 proves the pipeline.
+- No consolidated cash/runway view yet (Finance Steward loop not running).
+
+### Digital presence
+- Company email runs on the founder's private gmail — no own-domain email.
+- Domain inventory not yet done; primary company domain undecided
+  (ok.com is the S12 north star, not a near-term option).
+- No company website.
+
+### Contracts, IP, repos
+- ~130 repos on the workstation spanning the four pillars; classification is
+  T03 of the current workplan.
+- **IP ownership GmbH vs. Bernd privately is unclarified** (RISK-002
+  confirmed, not new). Self-billed "Eigenentwicklung" invoices suggest some
+  development was formally commissioned — the paper trail should be collected
+  as IP evidence.
+- No known external contracts or obligations beyond desk, Qonto, DATEV/StB,
+  Stripe.
+
+## Verdict
+
+The company is administratively simpler and cleaner than RISK-001 feared:
+filings are current through JA 2024, banking and bookkeeping exist. The
+reactivation-critical gaps are (1) no active accountant mandate, (2) DUO
+receipt backlog + license transition, (3) IP ownership evidence, (4) no
+own-domain digital presence. All four are queued.
+
+## Reusable audit template (v0)
+
+For each area, record: current-state evidence (with source), gaps, required
+action, owner, autonomy lane, queue destination.
+
+```yaml
+audit: <company>
+date: ""
+areas:
+  legal_registry:    {evidence: [], gaps: [], actions: []}
+  tax_accounting:    {evidence: [], gaps: [], actions: []}
+  banking_finance:   {evidence: [], gaps: [], actions: []}
+  digital_presence:  {evidence: [], gaps: [], actions: []}
+  contracts_ip:      {evidence: [], gaps: [], actions: []}
+  risks:             []   # new/updated RISK ids
+  queue_items:       []   # OH / DEC ids created
+verdict: ""
+```
diff --git a/workplans/BINKY-WP-0002-operating-kernel-bootstrap.md b/workplans/BINKY-WP-0002-operating-kernel-bootstrap.md
index fa697e4..8c92301 100644
--- a/workplans/BINKY-WP-0002-operating-kernel-bootstrap.md
+++ b/workplans/BINKY-WP-0002-operating-kernel-bootstrap.md
@@ -33,7 +33,7 @@ Green/Blue preparation; findings needing external action go to queues.
 
 ```task
 id: BINKY-WP-0002-T02
-status: todo
+status: done
 priority: high
 state_hub_task_id: "f8dce253-a2a2-4a9f-b5ee-341a98e2cec0"
 ```