MyAuberge K.K. This document specifies the Governance Audit Record (GAR), the audit architecture for agentic AI systems. GAR defines five audit types, the Session Audit Record (SAR), the Audit Alert system, auditor principal categories, and the Audit Package for external regulatory inspection. GAR provides verifiable evidence that AI agent sessions were governed in accordance with the Intent Declaration Primitive [I-D.sato-soos-idp] and the Human Escalation Mechanism [I-D.sato-soos-hem]. GAR answers the governance question: can any of this be proven to a regulator? GAR is a domain-specific application of the SCITT (Supply Chain Integrity, Transparency and Trust) architecture [I-D.ietf-scitt-architecture] extended with causal ordering semantics for agentic governance events. GAR defines the Authority Lifecycle Event (ALE) category: a normative set of causally-ordered event types covering the complete agent session revocation and recovery lifecycle, including single-agent revocation, authority suspension, partial state recording, recovery initiation, credential restoration, and multi-agent delegation tree events. Version -03 adds the SOOS Governance Semantic Convention: the normative soos.governance.* OpenTelemetry attribute namespace for governance observability (Section 13), the SOOS GAR Processor specification for OTel-to-SAR pipeline construction with Session Block Merkle integrity (Section 14), four new Authority Lifecycle Events (ALE-NEW-01 through ALE-NEW-04), three mandatory provenance fields on Cedar evaluation records, and the XPID mirror field on ACD session ALEs.