Why: Deliver U7 account transactions and audit without losing main auth_version, restricted-session, project or migration behavior.
Evidence: SELF go vet and all Go tests passed; isolated PostgreSQL store tests, 20 repeated two-process admission rounds, and real SIGTERM/SIGKILL persistence passed. Original failures remain in receipts; exact-head CI and independent Review follow.
Impact: Adds schema v31, noncreating account CLI opens, preflight credential output, same-transaction audit, and bootstrap admission guards. No live database touched.
Refs: Backend PR #185; Dev PR #486; original U7 r2 account specification; 2026-10-14 Root takeover