diff --git a/api/src/repositories/statements.py b/api/src/repositories/statements.py
index 2001dca..ad303df 100644
--- a/api/src/repositories/statements.py
+++ b/api/src/repositories/statements.py
@@ -182,9 +182,13 @@ async def lock_cells(
     }
 
 
-async def get_meta(session: AsyncSession, document_id: uuid.UUID) -> FinancialStatementMeta | None:
-    """Шапка формы документа (1:1) или `None`."""
+async def get_meta(
+    session: AsyncSession, document_id: uuid.UUID, *, refresh: bool = False
+) -> FinancialStatementMeta | None:
+    """Шапка формы документа (1:1) или `None`; `refresh` — перечитать атрибуты, даже если объект уже в сессии."""
     stmt = select(FinancialStatementMeta).where(FinancialStatementMeta.document_id == document_id)
+    if refresh:
+        stmt = stmt.execution_options(populate_existing=True)
     return (await session.execute(stmt)).scalar_one_or_none()
 
 
diff --git a/api/src/services/statements.py b/api/src/services/statements.py
index ef4defb..37c59c3 100644
--- a/api/src/services/statements.py
+++ b/api/src/services/statements.py
@@ -76,7 +76,9 @@ class StatementService:
             raise ConflictError(DOCUMENT_READONLY, "подтверждённая форма только для чтения: загрузите новый файл")
         if document.status not in CONFIRMABLE_STATUSES:
             raise ConflictError(DOCUMENT_NOT_CONFIRMABLE, f"форма в статусе {document.status.value} не правится")
-        meta = await repo.get_meta(self._session, document.id)
+        # читаем под блокировкой: `_visible_statement` загрузил шапку до неё, а параллельный запрос мог её изменить
+        # (например, поставить акцепт) — без `refresh` в сессии остался бы устаревший экземпляр
+        meta = await repo.get_meta(self._session, document.id, refresh=True)
         if meta is None:
             raise ConflictError(DOCUMENT_NOT_STATEMENT, "документ — не форма ББ/ОФР")
         return document, meta
diff --git a/api/tests/test_api_statements.py b/api/tests/test_api_statements.py
index 80e9f20..6a5c1de 100644
--- a/api/tests/test_api_statements.py
+++ b/api/tests/test_api_statements.py
@@ -13,6 +13,7 @@ from sqlalchemy import select, update
 from sqlalchemy.ext.asyncio import AsyncSession
 
 from src.domain.statement_checks import CROSS_FORM_RELATION
+from src.models.access import AppUser
 from src.models.audit_ex import AuditEvent
 from src.models.directories import LegalEntity, RegionalOffice
 from src.models.enums import AuditAction, DocumentStatus, DocumentType, FileStatus, RecognitionStatus
@@ -35,6 +36,7 @@ ROSTOV = "Ростовский региональный филиал"
 MEZH_BALANCE = GOLDEN_STATEMENTS / "mezheninovskaya" / "2025-Q3" / "1_Форма1_бух_09.json"
 MEZH_INCOME = GOLDEN_STATEMENTS / "mezheninovskaya" / "2025-Q3" / "1_Форма2_бух_09.json"
 MEZH_BALANCE_LINES = 37
+EVENTS_AFTER_BREAK_AND_ACCEPT = 2
 
 
 async def rostov_entity(session: AsyncSession, path: Path, name: str = "ООО Межениновская") -> LegalEntity:
@@ -297,7 +299,11 @@ async def test_patch_value_and_revert(seeded: AsyncSession, fixtures_dir: Path,
         .scalars()
         .one()
     )
-    assert event.before_value and event.after_value
+    key = f"value:{edited['id']}"
+    assert set(event.before_value) == {key} == set(event.after_value)
+    assert Decimal(event.before_value[key]) == Decimal(original) and Decimal(event.after_value[key]) == Decimal(new)
+    user_id = (await seeded.execute(select(AppUser.id).where(AppUser.email == KA_RF))).scalar_one()
+    assert edited["modified_by"] == str(user_id)
     response = await client.patch(
         f"/documents/{document.id}/statement",
         json={"values": [{"line_id": line["id"], "column_id": cell["column_id"], "amount": original}]},
@@ -311,10 +317,26 @@ async def test_patch_report_date_recomputes_period(
 ) -> None:
     document = await form(seeded, fixtures_dir)
     client = await auth_client(KA_RF)
-    response = await client.patch(f"/documents/{document.id}/statement", json={"header": {"report_date": "2025-06-30"}})
+    url = f"/documents/{document.id}/statement"
+    original = (await client.get(url)).json()["header"]["report_date"]["original_value"]
+    assert original is not None
+    response = await client.patch(url, json={"header": {"report_date": "2025-06-30"}})
     body = response.json()
     assert body["document"]["period_quarter"] == "Q2" and body["header"]["report_date"]["modified"] is True
-    assert body["header"]["report_date"]["original_value"] is not None  # исходник не тронут
+    assert body["header"]["report_date"]["value"] == "2025-06-30"
+    assert body["header"]["report_date"]["original_value"] == original  # исходник не тронут
+
+
+async def test_patch_report_date_not_quarter_end(
+    seeded: AsyncSession, fixtures_dir: Path, auth_client: AuthClientFactory
+) -> None:
+    """Review Focus 5 (PATCH): дата не на конце квартала — квартал пуст, статус `NEEDS_CHECK`."""
+    document = await form(seeded, fixtures_dir)
+    client = await auth_client(KA_RF)
+    response = await client.patch(f"/documents/{document.id}/statement", json={"header": {"report_date": "2025-10-31"}})
+    assert response.status_code == HTTPStatus.OK, response.text
+    body = response.json()["document"]
+    assert body["period_quarter"] is None and body["status"] == "NEEDS_CHECK"
 
 
 async def test_patch_inn_validates_and_rechecks(
@@ -329,6 +351,61 @@ async def test_patch_inn_validates_and_rechecks(
     assert other.json()["document"]["status"] == "NEEDS_CHECK"
 
 
+async def test_patch_invalid_inn_changes_nothing(
+    seeded: AsyncSession, fixtures_dir: Path, auth_client: AuthClientFactory
+) -> None:
+    """После `INVALID_INN` значения из того же тела не применяются, аудита нет."""
+    document = await form(seeded, fixtures_dir)
+    client = await auth_client(KA_RF)
+    url = f"/documents/{document.id}/statement"
+    line, cell = await _first_cell(client, document.id)
+    before = (await client.get(url)).json()
+    body = {
+        "header": {"inn": "12345"},
+        "values": [{"line_id": line["id"], "column_id": cell["column_id"], "amount": str(Decimal(cell["amount"]) + 1)}],
+    }
+    response = await client.patch(url, json=body)
+    assert response.status_code == HTTPStatus.UNPROCESSABLE_ENTITY
+    assert response.json()["detail"]["code"] == "INVALID_INN"
+    assert (await client.get(url)).json() == before
+    events = (await seeded.execute(select(AuditEvent).where(AuditEvent.object_id == document.id))).scalars().all()
+    assert events == []
+
+
+async def test_patch_rereads_meta_under_lock(
+    seeded: AsyncSession, fixtures_dir: Path, auth_client: AuthClientFactory
+) -> None:
+    """Шапка перечитывается под блокировкой: акцепт, поставленный параллельным запросом после загрузки шапки в
+    сессию, виден правке и сбрасывается ею (иначе акцепт остался бы поверх изменённых данных)."""
+    document = await form(seeded, fixtures_dir)
+    client = await auth_client(KA_RF)
+    url = f"/documents/{document.id}/statement"
+    line, cell = await _first_cell(client, document.id)
+    # карта идентичности слабая: удерживаем шапку, как это делает запрос между `_visible_statement` и блокировкой
+    held = (
+        await seeded.execute(select(FinancialStatementMeta).where(FinancialStatementMeta.document_id == document.id))
+    ).scalar_one()
+    user_id = (await seeded.execute(select(AppUser.id).where(AppUser.email == KA_RF))).scalar_one()
+    await seeded.execute(
+        update(FinancialStatementMeta)
+        .where(FinancialStatementMeta.document_id == document.id)
+        .values(
+            checks_accepted_by=user_id,
+            checks_accepted_at=datetime.datetime.now(datetime.UTC),
+            checks_accepted_comment="x",
+        )
+        .execution_options(synchronize_session=False)  # объект в сессии остаётся устаревшим, как у ждущего запроса
+    )
+    item = {"line_id": line["id"], "column_id": cell["column_id"], "amount": str(Decimal(cell["amount"]) + 1)}
+    response = await client.patch(url, json={"values": [item]})
+    assert response.status_code == HTTPStatus.OK, response.text
+    assert response.json()["checks"]["accepted"] is None
+    await seeded.refresh(held)
+    assert held.checks_accepted_at is None and held.checks_accepted_comment is None
+    event = (await seeded.execute(select(AuditEvent).where(AuditEvent.object_id == document.id))).scalars().one()
+    assert event.before_value["checks_accepted"]["by"] == str(user_id) and event.after_value["checks_accepted"] is None
+
+
 async def test_patch_duplicate_cell_rejected(
     seeded: AsyncSession, fixtures_dir: Path, auth_client: AuthClientFactory
 ) -> None:
@@ -434,6 +511,51 @@ async def test_accept_and_reset(seeded: AsyncSession, fixtures_dir: Path, auth_c
     assert after["checks"]["accepted"] is None and after["document"]["status"] == "NEEDS_CHECK"
 
 
+async def test_accept_audit(seeded: AsyncSession, fixtures_dir: Path, auth_client: AuthClientFactory) -> None:
+    document = await form(seeded, fixtures_dir)
+    client = await auth_client(KA_RF)
+    await _break_balance(client, document.id)
+    response = await client.post(
+        f"/documents/{document.id}/statement/checks/accept", json={"comment": "  округление  "}
+    )
+    assert response.status_code == HTTPStatus.OK, response.text
+    user_id = (await seeded.execute(select(AppUser.id).where(AppUser.email == KA_RF))).scalar_one()
+    events = (
+        (
+            await seeded.execute(
+                select(AuditEvent).where(
+                    AuditEvent.object_id == document.id, AuditEvent.action == AuditAction.RECOGNIZED_DATA_EDIT
+                )
+            )
+        )
+        .scalars()
+        .all()
+    )
+    assert len(events) == EVENTS_AFTER_BREAK_AND_ACCEPT  # правка значения в `_break_balance` и акцепт
+    (accept,) = [event for event in events if "checks_accepted" in event.after_value]
+    assert accept.before_value == {"checks_accepted": None}
+    assert set(accept.after_value) == {"checks_accepted"}
+    assert set(accept.after_value["checks_accepted"]) == {"by", "at", "comment"}
+    assert accept.after_value["checks_accepted"]["by"] == str(user_id)
+    assert accept.after_value["checks_accepted"]["comment"] == "округление"  # без пробелов по краям
+
+
+async def test_value_patch_resets_accept(
+    seeded: AsyncSession, fixtures_dir: Path, auth_client: AuthClientFactory
+) -> None:
+    """Сбрасывает акцепт и правка одного только значения (не только шапки)."""
+    document = await form(seeded, fixtures_dir)
+    client = await auth_client(KA_RF)
+    url = f"/documents/{document.id}/statement"
+    await _break_balance(client, document.id)
+    assert (await client.post(f"{url}/checks/accept", json={"comment": "ок"})).status_code == HTTPStatus.OK
+    line, cell = await _first_cell(client, document.id)
+    item = {"line_id": line["id"], "column_id": cell["column_id"], "amount": str(Decimal(cell["amount"]) + 1)}
+    response = await client.patch(url, json={"values": [item]})
+    assert response.status_code == HTTPStatus.OK, response.text
+    assert response.json()["checks"]["accepted"] is None
+
+
 async def test_accept_blank_comment_rejected(
     seeded: AsyncSession, fixtures_dir: Path, auth_client: AuthClientFactory
 ) -> None: