Done. Here's what the audit found:

**All 20 assumptions are stale** — the most recent review was December 15, 2025, and today is October 3, 2026. With a 180-day threshold, every single one is overdue.

**Three critical issues:**

1. **A-04 (Average headcount)**: Changed from 23.00 to 23.75 FTE with no source recorded. Elena Brandt owns it, so ask her where this increase came from before locking the plan. It feeds the headcount driver.

2. **A-16 (Merit increase)** at 3.5%: No owner listed. Someone needs to take responsibility for this assumption.

3. **A-09 (Inventory turns)** is the stale outlier: last reviewed March 14, 2025 (568 days ago). Tomas Herrera owns it.

Five assumptions changed between versions — A-01 and A-03 both feed planning drivers (active customers and gross margin), so those reviews matter for forecast credibility.

The full audit is in `output/register-note.md` with detailed findings by owner and area.