diff --git a/fusion_accounting_reports/__manifest__.py b/fusion_accounting_reports/__manifest__.py
index ae0e2772..58593bdf 100644
--- a/fusion_accounting_reports/__manifest__.py
+++ b/fusion_accounting_reports/__manifest__.py
@@ -1,6 +1,6 @@
 {
     'name': 'Fusion Accounting Reports',
-    'version': '19.0.1.0.21',
+    'version': '19.0.1.0.22',
     'category': 'Accounting/Accounting',
     'summary': 'AI-augmented financial reports (P&L, balance sheet, trial balance, GL).',
     'description': """
@@ -39,6 +39,9 @@ menu hides; the engine and AI tools remain available for the chat.
     ],
     'assets': {
         'web.assets_backend': [
+            'fusion_accounting_reports/static/src/scss/_variables.scss',
+            'fusion_accounting_reports/static/src/scss/reports.scss',
+            'fusion_accounting_reports/static/src/scss/dark_mode.scss',
         ],
     },
     'installable': True,
diff --git a/fusion_accounting_reports/static/src/scss/_variables.scss b/fusion_accounting_reports/static/src/scss/_variables.scss
new file mode 100644
index 00000000..e158bfdc
--- /dev/null
+++ b/fusion_accounting_reports/static/src/scss/_variables.scss
@@ -0,0 +1,49 @@
+// Fusion reports design tokens (extends Phase 1's bank_rec tokens for consistency).
+
+// Colors — semantic
+$report-bg-primary:           #ffffff;
+$report-bg-secondary:         #f9fafb;
+$report-bg-tertiary:          #f3f4f6;
+$report-border:               #e5e7eb;
+$report-text-primary:         #111827;
+$report-text-secondary:       #6b7280;
+$report-text-muted:           #9ca3af;
+$report-accent:               #3b82f6;
+$report-accent-bg:            #eff6ff;
+
+// Severity colors (mirrors bank_rec)
+$report-severity-high:        #ef4444;
+$report-severity-high-bg:     #fef2f2;
+$report-severity-medium:      #f59e0b;
+$report-severity-medium-bg:   #fffbeb;
+$report-severity-low:         #10b981;
+$report-severity-low-bg:      #ecfdf5;
+
+// Variance indicators
+$report-variance-positive:    #10b981;
+$report-variance-negative:    #ef4444;
+
+// Spacing
+$report-space-1:              0.25rem;
+$report-space-2:              0.5rem;
+$report-space-3:              0.75rem;
+$report-space-4:              1rem;
+$report-space-5:              1.25rem;
+$report-space-6:              1.5rem;
+$report-space-8:              2rem;
+
+// Typography
+$report-font-size-xs:         0.75rem;
+$report-font-size-sm:         0.875rem;
+$report-font-size-base:       1rem;
+$report-font-size-lg:         1.125rem;
+$report-font-size-xl:         1.25rem;
+$report-font-mono:            ui-monospace, SFMono-Regular, Menlo, monospace;
+
+// Borders + radii
+$report-border-radius:        0.375rem;
+$report-border-radius-md:     0.5rem;
+$report-border-radius-lg:     0.75rem;
+
+// Subtotal indentation
+$report-indent-per-level:     1.5rem;
diff --git a/fusion_accounting_reports/static/src/scss/dark_mode.scss b/fusion_accounting_reports/static/src/scss/dark_mode.scss
new file mode 100644
index 00000000..4cb50e63
--- /dev/null
+++ b/fusion_accounting_reports/static/src/scss/dark_mode.scss
@@ -0,0 +1,34 @@
+@import "variables";
+
+[data-color-scheme="dark"] .o_fusion_reports {
+    background: #1f2937;
+    color: #f9fafb;
+
+    &_header, &_table, &_filters, .o_fusion_commentary_panel {
+        background: #111827;
+        border-color: #374151;
+        color: #f9fafb;
+    }
+
+    &_table {
+        th { background: #1f2937; color: #d1d5db; }
+        td { border-color: #374151; }
+        tr.subtotal { background: #1f2937; }
+        tr.drillable:hover { background: #1e3a8a; }
+    }
+
+    .btn_report {
+        background: #374151;
+        border-color: #4b5563;
+        color: #f9fafb;
+
+        &:hover { background: #4b5563; }
+        &.primary { background: #3b82f6; }
+    }
+
+    .o_fusion_anomaly_strip {
+        &[data-severity="high"]   { background: rgba(239, 68, 68, 0.15); }
+        &[data-severity="medium"] { background: rgba(245, 158, 11, 0.15); }
+        &[data-severity="low"]    { background: rgba(16, 185, 129, 0.15); }
+    }
+}
diff --git a/fusion_accounting_reports/static/src/scss/reports.scss b/fusion_accounting_reports/static/src/scss/reports.scss
new file mode 100644
index 00000000..f5f90a1e
--- /dev/null
+++ b/fusion_accounting_reports/static/src/scss/reports.scss
@@ -0,0 +1,161 @@
+@import "variables";
+
+.o_fusion_reports {
+    background: $report-bg-secondary;
+    min-height: 100vh;
+
+    &_header {
+        background: $report-bg-primary;
+        border-bottom: 1px solid $report-border;
+        padding: $report-space-4 $report-space-6;
+        display: flex;
+        justify-content: space-between;
+        align-items: center;
+
+        h1 {
+            font-size: $report-font-size-xl;
+            margin: 0;
+        }
+    }
+
+    &_table {
+        background: $report-bg-primary;
+        border: 1px solid $report-border;
+        border-radius: $report-border-radius-md;
+        margin: $report-space-4;
+        overflow: hidden;
+        font-family: $report-font-mono;
+        font-size: $report-font-size-sm;
+
+        table {
+            width: 100%;
+            border-collapse: collapse;
+        }
+
+        th {
+            background: $report-bg-tertiary;
+            padding: $report-space-3 $report-space-4;
+            text-align: left;
+            font-weight: 600;
+            color: $report-text-secondary;
+            border-bottom: 1px solid $report-border;
+        }
+
+        th.amount, td.amount {
+            text-align: right;
+            white-space: nowrap;
+        }
+
+        td {
+            padding: $report-space-2 $report-space-4;
+            border-bottom: 1px solid lighten($report-border, 5%);
+        }
+
+        tr.subtotal {
+            font-weight: 600;
+            background: $report-bg-secondary;
+            border-top: 1px solid $report-text-muted;
+        }
+
+        tr.subtotal td {
+            border-bottom: 1px solid $report-text-muted;
+        }
+
+        tr.drillable {
+            cursor: pointer;
+            &:hover { background: $report-accent-bg; }
+        }
+
+        .level-1 { padding-left: $report-space-4 + $report-indent-per-level; }
+        .level-2 { padding-left: $report-space-4 + $report-indent-per-level * 2; }
+        .level-3 { padding-left: $report-space-4 + $report-indent-per-level * 3; }
+
+        .variance-pos { color: $report-variance-positive; }
+        .variance-neg { color: $report-variance-negative; }
+    }
+
+    &_filters {
+        background: $report-bg-primary;
+        padding: $report-space-3 $report-space-4;
+        border-bottom: 1px solid $report-border;
+        display: flex;
+        gap: $report-space-3;
+        align-items: center;
+        flex-wrap: wrap;
+    }
+
+    .btn_report {
+        padding: $report-space-2 $report-space-4;
+        border-radius: $report-border-radius;
+        background: $report-bg-primary;
+        border: 1px solid $report-border;
+        color: $report-text-primary;
+        font-size: $report-font-size-sm;
+        cursor: pointer;
+        transition: all 150ms ease-in-out;
+
+        &:hover { background: $report-bg-tertiary; }
+
+        &.primary {
+            background: $report-accent;
+            border-color: $report-accent;
+            color: white;
+
+            &:hover { background: darken($report-accent, 8%); }
+        }
+    }
+}
+
+.o_fusion_anomaly_strip {
+    margin: $report-space-3;
+    padding: $report-space-3;
+    border-radius: $report-border-radius;
+    border: 1px solid;
+    font-size: $report-font-size-sm;
+
+    &[data-severity="high"] {
+        background: $report-severity-high-bg;
+        border-color: $report-severity-high;
+    }
+    &[data-severity="medium"] {
+        background: $report-severity-medium-bg;
+        border-color: $report-severity-medium;
+    }
+    &[data-severity="low"] {
+        background: $report-severity-low-bg;
+        border-color: $report-severity-low;
+    }
+}
+
+.o_fusion_commentary_panel {
+    background: $report-bg-primary;
+    border: 1px solid $report-border;
+    border-radius: $report-border-radius-md;
+    margin: $report-space-3;
+    padding: $report-space-4;
+
+    h4 {
+        margin: 0 0 $report-space-3;
+        font-size: $report-font-size-base;
+        color: $report-text-primary;
+    }
+
+    .commentary-section {
+        margin-bottom: $report-space-3;
+
+        h5 {
+            font-size: $report-font-size-sm;
+            color: $report-text-secondary;
+            text-transform: uppercase;
+            letter-spacing: 0.05em;
+            margin-bottom: $report-space-2;
+        }
+
+        ul {
+            margin: 0;
+            padding-left: $report-space-4;
+
+            li { margin: $report-space-1 0; }
+        }
+    }
+}