diff --git a/README.md b/README.md
index 2cf8592..e57079c 100644
--- a/README.md
+++ b/README.md
@@ -272,7 +272,6 @@ It auto-deploys via GitHub Actions on every push to `main` that touches
 - **[Feature audit](docs/src/content/docs/reference/features.md)** — every feature, its status, and where to find it
 - **[API reference](docs/src/content/docs/reference/api.md)** — key classes and methods
 - **[Validator rules](docs/src/content/docs/reference/validator-rules.md)** — R01–R16 catalogue
-- **[TODO.impl/](TODO.impl/)** — engineering plans, audit findings, open questions
 
 ## Examples
 
diff --git a/docs/src/content/docs/reference/features.md b/docs/src/content/docs/reference/features.md
index 4a5161b..d28a0e2 100644
--- a/docs/src/content/docs/reference/features.md
+++ b/docs/src/content/docs/reference/features.md
@@ -43,7 +43,6 @@ db2 = Opencdd::Database.load("out.xlsx")
 db2.entities.size  # => 20 (only classes; properties + value_lists lost)
 ```
 
-Tracked in [TODO.impl/16-audit-findings.md](https://github.com/opencdd/opencdd-ruby/blob/main/TODO.impl/16-audit-findings.md).
 Pending fix is the row→Hash conversion in `Sheet.from_rows` when the
 sheet has no Workbook context.
 
diff --git a/docs/src/content/docs/reference/validator-rules.md b/docs/src/content/docs/reference/validator-rules.md
index 0225be3..cf4ec1e 100644
--- a/docs/src/content/docs/reference/validator-rules.md
+++ b/docs/src/content/docs/reference/validator-rules.md
@@ -128,7 +128,7 @@ be acyclic. Uses `Opencdd::EffectiveProperties` for traversal.
 
 ### R16 — CLASS_REFERENCE target validation
 
-Added in audit round 2 ([see A20](https://github.com/opencdd/opencdd-ruby/blob/main/TODO.impl/16-audit-findings.md)).
+Added in audit round 2.
 
 When a property's data type is `CLASS_REFERENCE(CategoricalClass)`,
 the value IRDI must resolve to an entity that is a valid powertype
diff --git a/lib/opencdd/cddal/value_serializer.rb b/lib/opencdd/cddal/value_serializer.rb
index ba4019e..dca01be 100644
--- a/lib/opencdd/cddal/value_serializer.rb
+++ b/lib/opencdd/cddal/value_serializer.rb
@@ -4,7 +4,7 @@ module Opencdd
   module Cddal
     # Pure-function value serializer: converts AST value nodes into
     # the CDDAL/Parcel wire string form. Extracted from Builder
-    # (TODO.impl/28) so the builder's property-assembly pipeline
+    # so the builder's property-assembly pipeline
     # is a consumer of this module rather than owning the logic.
     #
     # Stateless — safe to call from any context. The Builder mixes
diff --git a/lib/opencdd/codegen/ts.rb b/lib/opencdd/codegen/ts.rb
index 1a79e4b..65725b3 100644
--- a/lib/opencdd/codegen/ts.rb
+++ b/lib/opencdd/codegen/ts.rb
@@ -20,7 +20,7 @@ def generate_property_ids(path)
       end
 
       # Returns the generated TS source as a string (no filesystem
-      # access). Testable in-memory. See TODO.impl/31.
+      # access). Testable in-memory.
       def render_property_ids
         registry = Opencdd::PropertyIds::REGISTRY
 
diff --git a/lib/opencdd/entity.rb b/lib/opencdd/entity.rb
index 135da69..f109e07 100644
--- a/lib/opencdd/entity.rb
+++ b/lib/opencdd/entity.rb
@@ -226,7 +226,7 @@ def replace_code_value!(code_property_id, new_code)
     # synthetic-field semantics are consistent across all callers
     # (SheetEmitter, Json exporter, validator, GUID setter, etc.).
     # Callers that index +properties+ directly bypass these and
-    # risk round-trip drift — see TODO.impl/26.
+    # risk round-trip drift.
 
     # Read a declared field by name. Accepts an optional +lang:+ for
     # multilingual fields. Returns the typed value (parsed IRDI,
diff --git a/lib/opencdd/languages.rb b/lib/opencdd/languages.rb
index fa8f4ae..75dfc4b 100644
--- a/lib/opencdd/languages.rb
+++ b/lib/opencdd/languages.rb
@@ -8,7 +8,7 @@ module Opencdd
   #
   # The exporter scans each entity's +@properties+ hash for
   # +<property_id>.<lang>+ keys to build per-field language maps
-  # (TODO.work/08). This class is the model object that aggregates
+  # This class is the model object that aggregates
   # "what languages does this dictionary have?" — used by the browser
   # to render a language switcher and by the data pipeline to report
   # language coverage.
diff --git a/lib/opencdd/parcel/referenced_irdis.rb b/lib/opencdd/parcel/referenced_irdis.rb
index e83d1b3..f0d52df 100644
--- a/lib/opencdd/parcel/referenced_irdis.rb
+++ b/lib/opencdd/parcel/referenced_irdis.rb
@@ -5,8 +5,7 @@ module Parcel
     # Walks a sharded downloads directory and collects every IRDI
     # referenced by a class .xls that points to a non-class entity
     # (property, unit, value-list, value-term). The output manifest
-    # drives the per-entity scraper Pass 2 — see
-    # +TODO.cdd-editor/43-scraper-pass-2-per-entity.md+.
+    # drives the per-entity scraper Pass 2.
     #
     # Source columns on the CLASS .xls (parsed by +Opencdd::Klass+):
     #   applicable_property_irdis   (MDC_P014) → property
diff --git a/lib/opencdd/parcel/sheet_emitter.rb b/lib/opencdd/parcel/sheet_emitter.rb
index cdffc27..d2774a7 100644
--- a/lib/opencdd/parcel/sheet_emitter.rb
+++ b/lib/opencdd/parcel/sheet_emitter.rb
@@ -155,7 +155,7 @@ def entity_value_for(entity, col)
       # "where do I find the language-tagged variant of this field").
       # Routed through Entity#read_field when the column maps to a
       # declared field, so any future field-DTL changes apply here
-      # too — see TODO.impl/26.
+      # too.
       def multilingual_lookup(entity, pid)
         entry = Opencdd::PropertyIds::REGISTRY[pid]
         return entity.properties["#{pid}.#{@source_language}"] if entry && entry.multilingual
diff --git a/spec/code_quality_spec.rb b/spec/code_quality_spec.rb
index 57770ed..e4f7c58 100644
--- a/spec/code_quality_spec.rb
+++ b/spec/code_quality_spec.rb
@@ -1,7 +1,6 @@
 # frozen_string_literal: true
 
-# Code-quality guard. Prevents regressions of the forbidden patterns
-# documented in TODO.work/02:
+# Code-quality guard. Prevents regressions of the forbidden patterns:
 #
 #   - .send(:private_method) — bypasses encapsulation
 #   - instance_variable_set / instance_variable_get — same
@@ -40,7 +39,7 @@ def grep(pattern)
     #   - explicit method definition when the dispatch set is small
     hits = grep(/[^_a-zA-Z]send\(/)
     expect(hits).to be_empty,
-      ".send found — use public_send or instance_exec (TODO.work/02):\n#{hits.join("\n")}"
+      ".send found — use public_send or instance_exec :\n#{hits.join("\n")}"
   end
 
   it "does not use instance_variable_set / instance_variable_get" do
@@ -52,19 +51,19 @@ def grep(pattern)
   it "does not use respond_to? for type checks" do
     hits = grep(/\.respond_to\?\(/)
     expect(hits).to be_empty,
-      "respond_to? found — use is_a? or design the hierarchy (TODO.work/02):\n#{hits.join("\n")}"
+      "respond_to? found — use is_a? or design the hierarchy :\n#{hits.join("\n")}"
   end
 
   it "does not use require_relative" do
     hits = grep(/^\s*require_relative\s/)
     expect(hits).to be_empty,
-      "require_relative found — use autoload in the parent namespace (TODO.work/01):\n#{hits.join("\n")}"
+      "require_relative found — use autoload in the parent namespace :\n#{hits.join("\n")}"
   end
 
   it "does not use require for internal opencdd paths" do
     hits = grep(/^\s*require\s+["']opencdd\//).concat(grep(/^\s*require\s+["']cdd\//))
     expect(hits).to be_empty,
-      "internal require found — use autoload in the parent namespace (TODO.work/01):\n#{hits.join("\n")}"
+      "internal require found — use autoload in the parent namespace :\n#{hits.join("\n")}"
   end
 
   it "autoloads every lib/opencdd/**/*.rb file from its parent namespace" do
diff --git a/spec/import_pipeline_spec.rb b/spec/import_pipeline_spec.rb
index 138f7e3..a280eec 100644
--- a/spec/import_pipeline_spec.rb
+++ b/spec/import_pipeline_spec.rb
@@ -6,8 +6,7 @@
 
 # End-to-end round-trip specs for the import pipeline (Phase 1).
 #
-# Covers the six scenarios called out in
-# TODO.full-cdd/15-import-pipeline-and-change-requests.md:
+# Covers the six scenarios:
 #
 # 1. aggregate — multiple parcel paths → single Database
 # 2. split — Database → multiple per-partition parcels
diff --git a/spec/parcel/round_trip_matrix_spec.rb b/spec/parcel/round_trip_matrix_spec.rb
index abdb632..04a163f 100644
--- a/spec/parcel/round_trip_matrix_spec.rb
+++ b/spec/parcel/round_trip_matrix_spec.rb
@@ -142,7 +142,7 @@ def write_then_read(db, parcel_id:)
   # names, with computed cross-entity fields like Property#value_list)
   # is a projection of the in-memory model, not a serialization of
   # the canonical @properties Hash. Building a JSON importer is
-  # deferred until TODO.final/19b Phase 2.5 collapses Exporters::Json
+  # deferred until the planned lutaml-model migration collapses Exporters::Json
   # onto Entity::Yaml — at which point the wire shape becomes the
   # lutaml-model attribute shape and round-trip is trivial.
 
diff --git a/spec/parcel/round_trip_spec.rb b/spec/parcel/round_trip_spec.rb
index 31848aa..ced2aa5 100644
--- a/spec/parcel/round_trip_spec.rb
+++ b/spec/parcel/round_trip_spec.rb
@@ -21,7 +21,7 @@ def build_database
     # canonical IDs collide with ParcelMaker variant IDs (e.g.
     # canonical MDC_P005 = short_name, but ParcelMaker uses
     # MDC_P005 = definition). Round-trip through Parcel for those
-    # fields is tracked in TODO.impl/06-parcel-format.md.
+    # fields is a known Parcel-format limitation.
     parent = Opencdd::Klass.new(
       irdi: Opencdd::IRDI.parse("0112/2///61360_4#AAA000"),
       properties: {
@@ -48,7 +48,7 @@ def build_database
   end
 
   # NOTE: These specs previously revealed a Writer → Reader round-trip
-  # drift (TODO.work/10). Root cause was the test fixture using
+  # drift. Root cause was the test fixture using
   # MDC_C001 (Dictionary) as meta_class_irdi instead of MDC_C002
   # (Class). Entities of unknown types get dropped by the Writer's
   # per-type partition, so reread saw zero entities. Fixed by using
diff --git a/spec/property_id_aliases_spec.rb b/spec/property_id_aliases_spec.rb
index 6c181a3..ab1e2f0 100644
--- a/spec/property_id_aliases_spec.rb
+++ b/spec/property_id_aliases_spec.rb
@@ -3,8 +3,8 @@
 require "spec_helper"
 
 RSpec.describe Opencdd::PropertyIds, "alias registry integrity" do
-  # Regression guard for the alias-collision audit (TODO.complete/1).
-  # The audit (item A6 in data-private/TODO.full-cdd/17) flagged a
+  # Regression guard for the alias-collision audit.
+  # That audit flagged a
   # hypothetical collision where two REGISTRY entries share an alias
   # and `alias_map` silently keeps whichever was inserted last. As of
   # this snapshot, no such collision exists in the REGISTRY. This