diff --git a/evolution/sovereign_accountant.py b/evolution/sovereign_accountant.py
new file mode 100644
index 0000000..0f4d198
--- /dev/null
+++ b/evolution/sovereign_accountant.py
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+"""Phase 22: Sovereign Accountant.
+
+Tracks balances, transaction history, and financial health across the sovereign vault.
+"""
+
+import logging
+import json
+from typing import List, Dict, Any
+from agent.gemini_adapter import GeminiAdapter
+
+logger = logging.getLogger(__name__)
+
+class SovereignAccountant:
+    def __init__(self):
+        self.adapter = GeminiAdapter()
+
+    def generate_financial_report(self, transaction_history: List[Dict[str, Any]]) -> Dict[str, Any]:
+        """Generates a comprehensive financial health report."""
+        logger.info("Generating sovereign financial health report.")
+        
+        prompt = f"""
+Transaction History:
+{json.dumps(transaction_history, indent=2)}
+
+Please perform a 'Deep Financial Audit' of this history.
+Identify spending patterns, income sources, and potential 'Sovereign Risks' (e.g., over-exposure to a single counterparty).
+Generate a 'Financial Health Score' and proposed 'Sovereign Rebalancing' strategies.
+
+Format the output as JSON:
+{{
+  "health_score": "...",
+  "audit_summary": "...",
+  "spending_patterns": [...],
+  "sovereign_risks": [...],
+  "rebalancing_strategies": [...]
+}}
+"""
+        result = self.adapter.generate(
+            model="gemini-3.1-pro-preview",
+            prompt=prompt,
+            system_instruction="You are Timmy's Sovereign Accountant. Your goal is to ensure Timmy's financial foundation is robust and aligned with his long-term goals.",
+            thinking=True,
+            response_mime_type="application/json"
+        )
+        
+        report_data = json.loads(result["text"])
+        return report_data