Prepare ERP source for Gitea deployment
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Audit_Firm_v2.0.3.1
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Phase: Scope Hardening
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Key additions:
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- Scope guard utilities for tenant and branch validation
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- Intended to be used by IAM, RBAC and System Settings modules
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- Prevents cross-tenant and cross-branch operations
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Next planned phases:
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v2.0.3.2 Permission Guards
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v2.0.3.4 Audit Trail
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v2.0.3.4 User Lifecycle Controls
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v2.0.3.5 Invite / Password Reset Flows
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v2.0.3.6 Service Layer Refactor + UI Improvements
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