- New settings.system permission with migration (idempotent INSERT)
- requireAnyPermission helper for route guards accepting multiple perms
- Move document numbering + currency/VAT cards from system tab to CompanySettings
- Rename security tab to roles, add canManageSystem alongside canManageCompany
- TOTP required endpoint and system-info now use settings.system
- Roles list now includes user_count
- Sidebar Settings link includes settings.system
Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>