The parameters

Five settings, held on the run. They decide what is worth reporting; they never decide what the law says.

Materiality floor

Findings below this are not raised at all. Compared on the magnitude, so a receipt is as material as a payment of the same size. Nil by default.

Round amounts, multiple of

What counts as round. Ten thousand by default, which is remarkable in a small practice and noise in a large one — hence a setting.

Non-working weekdays

Sunday by default. A business that trades on Sunday turns it off and the test reports nothing; one that closes on Saturday says so here.

Declared holidays

Specific dates the business was closed. Regional festivals and shutdowns are neither guessable nor the same for two clients.

Closing window

How many days at the end of the period count as the closing rush. Seven by default.

No statutory limit is a setting

The limits in sections 40A(3), 269SS, 269T and 269ST are not here and cannot be edited. They live in one place in the software, shared with the Form 3CD clauses that already use them, so that a Finance Act moving a limit moves it once.

Two numbers that are deliberately not settings

The closing-window test reports a bulge only when the window carries more than twice the rate of the rest of the period, on at least five vouchers. Those two are fixed, written in the open and printed in every finding's detail.

They are a rule of thumb, and a rule of thumb belongs where it can be read and argued with, not in a settings panel where every CA has to invent a number for it.