diff --git a/pkg/coredata/migrations/20260315T100000Z.sql b/pkg/coredata/migrations/20260315T100000Z.sql
new file mode 100644
index 000000000..f534f7167
--- /dev/null
+++ b/pkg/coredata/migrations/20260315T100000Z.sql
@@ -0,0 +1,4 @@
+-- Add FINDINGS value to snapshots_type enum
+-- This must be in its own migration because PostgreSQL requires the new enum
+-- value to be committed before it can be used in DML statements.
+ALTER TYPE snapshots_type ADD VALUE IF NOT EXISTS 'FINDINGS';
diff --git a/pkg/coredata/migrations/20260315T100001Z.sql b/pkg/coredata/migrations/20260315T100001Z.sql
new file mode 100644
index 000000000..6138653fe
--- /dev/null
+++ b/pkg/coredata/migrations/20260315T100001Z.sql
@@ -0,0 +1,229 @@
+-- Merge nonconformities and continual_improvements into findings
+
+CREATE TYPE findings_kind AS ENUM ('NONCONFORMITY', 'OBSERVATION', 'EXCEPTION');
+CREATE TYPE findings_status AS ENUM ('OPEN', 'IN_PROGRESS', 'CLOSED', 'RISK_ACCEPTED', 'MITIGATED', 'FALSE_POSITIVE');
+CREATE TYPE findings_priority AS ENUM ('LOW', 'MEDIUM', 'HIGH');
+
+CREATE TABLE findings (
+    id TEXT PRIMARY KEY,
+    tenant_id TEXT NOT NULL,
+    organization_id TEXT NOT NULL,
+    snapshot_id TEXT,
+    source_id TEXT,
+    kind findings_kind NOT NULL,
+    reference_id TEXT NOT NULL,
+    description TEXT,
+    source TEXT,
+    risk_id TEXT,
+    identified_on DATE,
+    root_cause TEXT,
+    corrective_action TEXT,
+    owner_id TEXT,
+    due_date DATE,
+    status findings_status NOT NULL,
+    priority findings_priority NOT NULL,
+    effectiveness_check TEXT,
+    created_at TIMESTAMP WITH TIME ZONE NOT NULL,
+    updated_at TIMESTAMP WITH TIME ZONE NOT NULL,
+
+    CONSTRAINT fk_findings_organization
+        FOREIGN KEY (organization_id)
+        REFERENCES organizations(id) ON DELETE CASCADE,
+
+    CONSTRAINT fk_findings_owner
+        FOREIGN KEY (owner_id)
+        REFERENCES iam_membership_profiles(id),
+
+    CONSTRAINT fk_findings_snapshot
+        FOREIGN KEY (snapshot_id)
+        REFERENCES snapshots(id) ON DELETE CASCADE,
+
+    CONSTRAINT fk_findings_risk
+        FOREIGN KEY (risk_id)
+        REFERENCES risks(id) ON DELETE RESTRICT,
+
+    UNIQUE (source_id, snapshot_id)
+);
+
+CREATE INDEX idx_findings_organization_snapshot ON findings (organization_id, snapshot_id);
+CREATE UNIQUE INDEX idx_findings_org_reference_id ON findings (organization_id, reference_id) WHERE snapshot_id IS NULL;
+
+-- Create findings_audits junction table
+CREATE TABLE findings_audits (
+    finding_id TEXT NOT NULL REFERENCES findings(id) ON DELETE CASCADE ON UPDATE CASCADE,
+    audit_id TEXT NOT NULL REFERENCES audits(id) ON DELETE CASCADE ON UPDATE CASCADE,
+    reference_id TEXT NOT NULL,
+    organization_id TEXT NOT NULL,
+    tenant_id TEXT NOT NULL,
+    created_at TIMESTAMP WITH TIME ZONE NOT NULL,
+    PRIMARY KEY (finding_id, audit_id)
+);
+
+CREATE INDEX idx_findings_audits_audit_id ON findings_audits (audit_id);
+
+-- Pre-generate IDs and FND-XXX reference_ids for live nonconformities
+CREATE TEMP TABLE nc_id_map AS
+SELECT
+    nc.id AS old_id,
+    generate_gid(decode_base64_unpadded(nc.tenant_id), 67) AS new_id,
+    nc.organization_id,
+    nc.reference_id AS old_reference_id
+FROM nonconformities nc WHERE nc.snapshot_id IS NULL;
+
+-- Assign FND-XXX reference_ids per organization across all live records
+-- First, combine all live records from both tables with a stable ordering
+CREATE TEMP TABLE all_live_findings AS
+SELECT
+    nc_id_map.old_id,
+    nc_id_map.new_id,
+    nc_id_map.organization_id,
+    nc_id_map.old_reference_id,
+    'NC' AS source_type,
+    nonconformities.created_at
+FROM nc_id_map
+JOIN nonconformities ON nonconformities.id = nc_id_map.old_id;
+
+-- Pre-generate IDs for live continual improvements
+CREATE TEMP TABLE ci_id_map AS
+SELECT
+    ci.id AS old_id,
+    generate_gid(decode_base64_unpadded(ci.tenant_id), 67) AS new_id,
+    ci.organization_id,
+    ci.reference_id AS old_reference_id
+FROM continual_improvements ci WHERE ci.snapshot_id IS NULL;
+
+INSERT INTO all_live_findings (old_id, new_id, organization_id, old_reference_id, source_type, created_at)
+SELECT
+    ci_id_map.old_id,
+    ci_id_map.new_id,
+    ci_id_map.organization_id,
+    ci_id_map.old_reference_id,
+    'CI',
+    ci.created_at
+FROM ci_id_map
+JOIN continual_improvements ci ON ci.id = ci_id_map.old_id;
+
+-- Generate sequential FND-XXX reference_ids per organization
+CREATE TEMP TABLE finding_ref_map AS
+SELECT
+    old_id,
+    new_id,
+    organization_id,
+    old_reference_id,
+    source_type,
+    'FND-' || LPAD(ROW_NUMBER() OVER (PARTITION BY organization_id ORDER BY created_at, old_id)::TEXT, 3, '0') AS new_reference_id
+FROM all_live_findings;
+
+-- Insert live nonconformities with FND-XXX reference_ids
+INSERT INTO findings (
+    id, tenant_id, organization_id, snapshot_id, source_id,
+    kind, reference_id, description, source,
+    identified_on, root_cause, corrective_action,
+    owner_id, due_date, status, priority,
+    effectiveness_check, created_at, updated_at
+)
+SELECT
+    m.new_id,
+    nc.tenant_id, nc.organization_id, NULL, NULL,
+    'NONCONFORMITY'::findings_kind, m.new_reference_id, nc.description, NULL,
+    nc.date_identified, nc.root_cause, nc.corrective_action,
+    nc.owner_profile_id, nc.due_date, nc.status::text::findings_status, 'MEDIUM'::findings_priority,
+    nc.effectiveness_check, nc.created_at, nc.updated_at
+FROM nonconformities nc
+JOIN finding_ref_map m ON nc.id = m.old_id AND m.source_type = 'NC';
+
+-- Migrate nonconformity audit associations (old reference_id goes on junction table)
+INSERT INTO findings_audits (finding_id, audit_id, reference_id, organization_id, tenant_id, created_at)
+SELECT m.new_id, nc.audit_id, nc.reference_id, nc.organization_id, nc.tenant_id, nc.created_at
+FROM nonconformities nc
+JOIN finding_ref_map m ON nc.id = m.old_id AND m.source_type = 'NC'
+WHERE nc.audit_id IS NOT NULL;
+
+-- Insert snapshot nonconformities with source_id pointing to live finding
+-- Snapshot findings keep the same reference_id as their live counterpart
+INSERT INTO findings (
+    id, tenant_id, organization_id, snapshot_id, source_id,
+    kind, reference_id, description, source,
+    identified_on, root_cause, corrective_action,
+    owner_id, due_date, status, priority,
+    effectiveness_check, created_at, updated_at
+)
+SELECT
+    generate_gid(decode_base64_unpadded(nc.tenant_id), 67),
+    nc.tenant_id, nc.organization_id, nc.snapshot_id, m.new_id,
+    'NONCONFORMITY'::findings_kind, m.new_reference_id, nc.description, NULL,
+    nc.date_identified, nc.root_cause, nc.corrective_action,
+    nc.owner_profile_id, nc.due_date, nc.status::text::findings_status, 'MEDIUM'::findings_priority,
+    nc.effectiveness_check, nc.created_at, nc.updated_at
+FROM nonconformities nc
+LEFT JOIN finding_ref_map m ON nc.source_id = m.old_id AND m.source_type = 'NC'
+WHERE nc.snapshot_id IS NOT NULL;
+
+-- Migrate snapshot nonconformity audit associations
+INSERT INTO findings_audits (finding_id, audit_id, reference_id, organization_id, tenant_id, created_at)
+SELECT f.id, nc.audit_id, nc.reference_id, nc.organization_id, nc.tenant_id, nc.created_at
+FROM nonconformities nc
+JOIN findings f ON f.snapshot_id = nc.snapshot_id
+    AND f.source_id IS NOT NULL
+    AND f.kind = 'NONCONFORMITY'
+    AND EXISTS (
+        SELECT 1 FROM finding_ref_map m
+        WHERE m.old_id = nc.source_id
+        AND m.source_type = 'NC'
+        AND f.source_id = m.new_id
+    )
+WHERE nc.snapshot_id IS NOT NULL AND nc.audit_id IS NOT NULL;
+
+-- Insert live continual improvements with FND-XXX reference_ids
+INSERT INTO findings (
+    id, tenant_id, organization_id, snapshot_id, source_id,
+    kind, reference_id, description, source,
+    identified_on, root_cause, corrective_action,
+    owner_id, due_date, status, priority,
+    effectiveness_check, created_at, updated_at
+)
+SELECT
+    m.new_id,
+    ci.tenant_id, ci.organization_id, NULL, NULL,
+    'OBSERVATION'::findings_kind, m.new_reference_id, ci.description, ci.source,
+    NULL, NULL, NULL,
+    ci.owner_profile_id, ci.target_date, ci.status::text::findings_status, ci.priority::text::findings_priority,
+    NULL, ci.created_at, ci.updated_at
+FROM continual_improvements ci
+JOIN finding_ref_map m ON ci.id = m.old_id AND m.source_type = 'CI';
+
+-- Insert snapshot continual improvements with source_id pointing to live finding
+INSERT INTO findings (
+    id, tenant_id, organization_id, snapshot_id, source_id,
+    kind, reference_id, description, source,
+    identified_on, root_cause, corrective_action,
+    owner_id, due_date, status, priority,
+    effectiveness_check, created_at, updated_at
+)
+SELECT
+    generate_gid(decode_base64_unpadded(ci.tenant_id), 67),
+    ci.tenant_id, ci.organization_id, ci.snapshot_id, m.new_id,
+    'OBSERVATION'::findings_kind, m.new_reference_id, ci.description, ci.source,
+    NULL, NULL, NULL,
+    ci.owner_profile_id, ci.target_date, ci.status::text::findings_status, ci.priority::text::findings_priority,
+    NULL, ci.created_at, ci.updated_at
+FROM continual_improvements ci
+LEFT JOIN finding_ref_map m ON ci.source_id = m.old_id AND m.source_type = 'CI'
+WHERE ci.snapshot_id IS NOT NULL;
+
+DROP TABLE finding_ref_map;
+DROP TABLE all_live_findings;
+DROP TABLE nc_id_map;
+DROP TABLE ci_id_map;
+
+-- Update snapshot types
+UPDATE snapshots
+SET type = 'FINDINGS'
+WHERE type IN ('NONCONFORMITIES', 'CONTINUAL_IMPROVEMENTS');
+
+-- Drop old tables
+DROP TABLE nonconformities;
+DROP TABLE continual_improvements;
+DROP TYPE nonconformities_status;
+DROP TYPE continual_improvements_status;
+DROP TYPE continual_improvement_registries_priority;