Audit-firm capture by the same models
Statement (NASA form)
Given that the big auditors are buying the same stacks their clients use to prepare the books, there is a possibility of a second set of eyes that shares a brain with the first resulting in attestation that is no longer independent in any material sense.
Independence was the product. A shared model is a shared interest.
Composite 14 = 3×4 + 2
Applicable mitigations
Controls · Pace rules: no irreversible action faster than a human can reconstruct it · A real off-ramp that still functions · Contract-first delegation with privilege attenuation · Duty of care on high-stakes delegates · Statutory independent safety function at designated labs · Protected channels for safety staff · Pacing agreement / temporary capability freeze among US labs · External pre-deployment evaluation as a license condition