feat: L'Ami Fiduciaire V1.0.0 — full codebase with Story 0.1 complete

Initial commit of the L'Ami Fiduciaire SaaS platform built on Laravel 12,
Vue 3, Inertia.js 2, and Tailwind CSS 4.

Story 0.1 (rename folders to declarations in database) is implemented and
code-reviewed: migration, rollback, and 6 Pest tests all passing.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

_bmad/tea/workflows/testarch/test-design/steps-c/step-03-risk-and-testability.md

@@ -0,0 +1,110 @@
+---
+name: 'step-03-risk-and-testability'
+description: 'Perform testability review (system-level) and risk assessment'
+nextStepFile: './step-04-coverage-plan.md'
+outputFile: '{test_artifacts}/test-design-progress.md'
+---
+
+# Step 3: Testability & Risk Assessment
+
+## STEP GOAL
+
+Produce a defensible testability review (system-level) and a risk assessment matrix (all modes).
+
+## MANDATORY EXECUTION RULES
+
+- 📖 Read the entire step file before acting
+- ✅ Speak in `{communication_language}`
+- 🎯 Base conclusions on evidence from loaded artifacts
+
+---
+
+## EXECUTION PROTOCOLS:
+
+- 🎯 Follow the MANDATORY SEQUENCE exactly
+- 💾 Record outputs before proceeding
+- 📖 Load the next step only when instructed
+
+## CONTEXT BOUNDARIES:
+
+- Available context: config, loaded artifacts, and knowledge fragments
+- Focus: this step's goal only
+- Limits: do not execute future steps
+- Dependencies: prior steps' outputs (if any)
+
+## MANDATORY SEQUENCE
+
+**CRITICAL:** Follow this sequence exactly. Do not skip, reorder, or improvise.
+
+## 1. System-Level Mode: Testability Review
+
+If **system-level**, evaluate architecture for:
+
+- **Controllability** (state seeding, mockability, fault injection)
+- **Observability** (logs, metrics, traces, deterministic assertions)
+- **Reliability** (isolation, reproducibility, parallel safety)
+
+**Structure output as:**
+
+1. **🚨 Testability Concerns** (actionable issues first)
+2. **✅ Testability Assessment Summary** (what is already strong)
+
+Also identify **ASRs** (Architecturally Significant Requirements):
+
+- Mark each as **ACTIONABLE** or **FYI**
+
+---
+
+## 2. All Modes: Risk Assessment
+
+Using `risk-governance.md` and `probability-impact.md` (if loaded):
+
+- Identify real risks (not just features)
+- Classify by category: TECH / SEC / PERF / DATA / BUS / OPS
+- Score Probability (1–3) and Impact (1–3)
+- Calculate Risk Score (P × I)
+- Flag high risks (score ≥ 6)
+- Define mitigation, owner, and timeline
+
+---
+
+## 3. Summarize Risk Findings
+
+Summarize the highest risks and their mitigation priorities.
+
+---
+
+### 4. Save Progress
+
+**Save this step's accumulated work to `{outputFile}`.**
+
+- **If `{outputFile}` does not exist** (first save), create it with YAML frontmatter:
+
+  ```yaml
+  ---
+  stepsCompleted: ['step-03-risk-and-testability']
+  lastStep: 'step-03-risk-and-testability'
+  lastSaved: '{date}'
+  ---
+  ```
+
+  Then write this step's output below the frontmatter.
+
+- **If `{outputFile}` already exists**, update:
+  - Add `'step-03-risk-and-testability'` to `stepsCompleted` array (only if not already present)
+  - Set `lastStep: 'step-03-risk-and-testability'`
+  - Set `lastSaved: '{date}'`
+  - Append this step's output to the appropriate section of the document.
+
+Load next step: `{nextStepFile}`
+
+## 🚨 SYSTEM SUCCESS/FAILURE METRICS:
+
+### ✅ SUCCESS:
+
+- Step completed in full with required outputs
+
+### ❌ SYSTEM FAILURE:
+
+- Skipped sequence steps or missing outputs
+  **Master Rule:** Skipping steps is FORBIDDEN.