diff --git a/public/shell.php b/public/shell.php
index df7a246..64c646f 100644
--- a/public/shell.php
+++ b/public/shell.php
@@ -56,6 +56,10 @@
                     <svg class="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 12h6m-6 4h6m2 5H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z"></path></svg>
                     الفواتير المرفوعة
                 </a>
+                <a href="#" onclick="navigateTo('users')" id="nav-users" class="nav-link flex items-center gap-3 px-6 py-3 text-slate-400 hover:text-white transition-colors">
+                    <svg class="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M12 4.354a4 4 0 110 5.292M15 21H3v-1a6 6 0 0112 0v1zm0 0h6v-1a6 6 0 00-9-5.197M13 7a4 4 0 11-8 0 4 4 0 018 0z"></path></svg>
+                    المستخدمين
+                </a>
             </nav>
             <div class="p-6 border-t border-white/10">
                 <button onclick="logout()" class="flex items-center gap-3 text-red-400 hover:text-red-300 transition-colors w-full">
@@ -160,6 +164,30 @@
             if (page === 'dashboard') await renderDashboard();
             else if (page === 'companies') await renderCompanies();
             else if (page === 'invoices') await renderInvoices();
+            else if (page === 'users') await renderUsers();
+        }
+
+        // ── Users View ───────────────────────────────────────────
+        async function renderUsers() {
+            document.getElementById('page-title').textContent = 'إدارة المستخدمين';
+            try {
+                // We'll build the API for this later, for now just show a placeholder
+                contentDiv.innerHTML = `
+                    <div class="flex justify-between items-center mb-6">
+                        <p class="text-slate-400">لوحة تحكم السوبر يوزر لإدارة المحاسبين والمدراء وربطهم بالشركات.</p>
+                        <button class="bg-primary hover:bg-primary-dark text-white px-6 py-2 rounded-xl transition-all shadow-lg flex items-center gap-2 font-bold">
+                            + إضافة مستخدم
+                        </button>
+                    </div>
+                    <div class="glass-panel p-12 rounded-3xl text-center">
+                        <svg class="w-16 h-16 text-slate-600 mx-auto mb-4" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M12 4.354a4 4 0 110 5.292M15 21H3v-1a6 6 0 0112 0v1zm0 0h6v-1a6 6 0 00-9-5.197M13 7a4 4 0 11-8 0 4 4 0 018 0z"></path></svg>
+                        <h3 class="text-xl font-bold mb-2">قريباً...</h3>
+                        <p class="text-slate-500">جاري برمجة واجهات ربط المحاسبين بالشركات وتحديد الصلاحيات الخاصة بهم.</p>
+                    </div>
+                `;
+            } catch(err) {
+                contentDiv.innerHTML = `<div class="text-red-400">خطأ في جلب المستخدمين</div>`;
+            }
         }
 
         // ── Login View ───────────────────────────────────────────
@@ -284,16 +312,16 @@
                         html += `
                             <div class="glass-panel p-6 rounded-3xl flex flex-col h-full border-t-4 border-t-primary">
                                 <h3 class="text-xl font-bold mb-1">${company.name}</h3>
-                                <p class="text-slate-400 text-sm font-mono mb-4">الرقم الضريبي: ${company.tax_number}</p>
+                                <p class="text-slate-400 text-sm font-mono mb-4">الرقم الضريبي: ${company.tax_identification_number || company.tax_number || 'غير متوفر'}</p>
                                 
                                 <div class="mt-auto space-y-3">
                                     <div class="flex items-center justify-between text-sm p-3 bg-black/20 rounded-xl border border-white/5">
                                         <span class="text-slate-400">بوابة JoFotara</span>
-                                        ${company.jofotara_client_id 
+                                        ${company.jofotara_client_id_encrypted 
                                             ? '<span class="text-primary font-bold">مربوط ✓</span>' 
                                             : '<span class="text-yellow-400 font-bold">غير مربوط ⚠</span>'}
                                     </div>
-                                    <button onclick="showJoFotaraModal(${company.id})" class="w-full py-2 bg-white/5 hover:bg-white/10 rounded-xl text-sm transition border border-white/10">إعدادات الربط</button>
+                                    <button onclick="showJoFotaraModal('${company.id}')" class="w-full py-2 bg-white/5 hover:bg-white/10 rounded-xl text-sm transition border border-white/10">إعدادات الربط</button>
                                 </div>
                             </div>
                         `;
@@ -450,50 +478,65 @@
             };
         }
 
-        function showUploadInvoiceModal() {
-            const modals = document.getElementById('modals');
-            modals.innerHTML = `
-                <div class="fixed inset-0 bg-black/60 backdrop-blur-sm z-[100] flex items-center justify-center" id="invoice-modal">
-                    <div class="glass-panel p-8 rounded-3xl w-full max-w-md border border-white/10 shadow-2xl">
-                        <h3 class="text-2xl font-bold mb-6">رفع فاتورة للتدقيق</h3>
-                        <form id="upload-invoice-form" class="space-y-4" enctype="multipart/form-data">
-                            <input type="text" id="inv-comp-id" class="w-full bg-black/20 border border-white/10 rounded-xl px-4 py-3 text-white focus:border-primary outline-none" placeholder="معرف الشركة (Company ID)" required>
-                            <div class="p-4 border-2 border-dashed border-white/20 rounded-xl bg-black/10 text-center">
-                                <p class="text-sm text-slate-400 mb-2">اختر ملف الفاتورة (JSON/XML/PDF)</p>
-                                <input type="file" id="inv-file" class="text-sm w-full" required>
-                            </div>
-                            <div class="flex gap-3 mt-6">
-                                <button type="button" onclick="document.getElementById('invoice-modal').remove()" class="flex-1 py-3 bg-white/5 hover:bg-white/10 rounded-xl transition">إلغاء</button>
-                                <button type="submit" class="flex-1 py-3 bg-primary hover:bg-primary-dark text-white font-bold rounded-xl shadow-lg transition">تحقق ورفع</button>
-                            </div>
-                        </form>
+        async function showUploadInvoiceModal() {
+            try {
+                // Fetch companies to populate the select dropdown
+                const res = await API.get('/companies');
+                const companies = res.data;
+                
+                let optionsHtml = '<option value="" disabled selected>-- اختر الشركة --</option>';
+                companies.forEach(c => {
+                    optionsHtml += \`<option value="\${c.id}">\${c.name} (\${c.tax_identification_number || ''})</option>\`;
+                });
+
+                const modals = document.getElementById('modals');
+                modals.innerHTML = \`
+                    <div class="fixed inset-0 bg-black/60 backdrop-blur-sm z-[100] flex items-center justify-center" id="invoice-modal">
+                        <div class="glass-panel p-8 rounded-3xl w-full max-w-md border border-white/10 shadow-2xl">
+                            <h3 class="text-2xl font-bold mb-6">رفع فاتورة للتدقيق</h3>
+                            <form id="upload-invoice-form" class="space-y-4" enctype="multipart/form-data">
+                                <select id="inv-comp-id" class="w-full bg-black/20 border border-white/10 rounded-xl px-4 py-3 text-white focus:border-primary outline-none" required>
+                                    \${optionsHtml}
+                                </select>
+                                <div class="p-4 border-2 border-dashed border-white/20 rounded-xl bg-black/10 text-center">
+                                    <p class="text-sm text-slate-400 mb-2">اختر ملف الفاتورة (JSON/XML/PDF)</p>
+                                    <input type="file" id="inv-file" class="text-sm w-full" required>
+                                </div>
+                                <div class="flex gap-3 mt-6">
+                                    <button type="button" onclick="document.getElementById('invoice-modal').remove()" class="flex-1 py-3 bg-white/5 hover:bg-white/10 rounded-xl transition">إلغاء</button>
+                                    <button type="submit" class="flex-1 py-3 bg-primary hover:bg-primary-dark text-white font-bold rounded-xl shadow-lg transition">تحقق ورفع</button>
+                                </div>
+                            </form>
+                        </div>
                     </div>
-                </div>
-            `;
+                \`;
 
-            document.getElementById('upload-invoice-form').onsubmit = async (e) => {
-                e.preventDefault();
-                try {
-                    const companyId = document.getElementById('inv-comp-id').value;
-                    const fileInput = document.getElementById('inv-file');
-                    
-                    const formData = new FormData();
-                    formData.append('company_id', companyId);
-                    formData.append('invoice', fileInput.files[0]);
-                    
-                    const btn = e.target.querySelector('button[type="submit"]');
-                    btn.textContent = 'جاري التحقق...';
-                    btn.disabled = true;
+                document.getElementById('upload-invoice-form').onsubmit = async (e) => {
+                    e.preventDefault();
+                    try {
+                        const companyId = document.getElementById('inv-comp-id').value;
+                        const fileInput = document.getElementById('inv-file');
+                        
+                        const formData = new FormData();
+                        formData.append('company_id', companyId);
+                        formData.append('invoice', fileInput.files[0]);
+                        
+                        const btn = e.target.querySelector('button[type="submit"]');
+                        btn.textContent = 'جاري التحقق...';
+                        btn.disabled = true;
 
-                    await API.upload('/invoices/upload', formData);
-                    document.getElementById('invoice-modal').remove();
-                    renderInvoices();
-                } catch(err) {
-                    alert(err.error?.message_ar || 'صيغة البيانات غير صحيحة أو حدث خطأ ضريبي.');
-                    e.target.querySelector('button[type="submit"]').textContent = 'تحقق ورفع';
-                    e.target.querySelector('button[type="submit"]').disabled = false;
-                }
-            };
+                        await API.upload('/invoices/upload', formData);
+                        document.getElementById('invoice-modal').remove();
+                        renderInvoices();
+                    } catch(err) {
+                        alert(err.error?.message_ar || 'صيغة البيانات غير صحيحة أو حدث خطأ ضريبي.');
+                        e.target.querySelector('button[type="submit"]').textContent = 'تحقق ورفع';
+                        e.target.querySelector('button[type="submit"]').disabled = false;
+                    }
+                };
+            } catch(err) {
+                alert('خطأ في جلب بيانات الشركات المربوطة بك.');
+            }
         }
 
         // ── Init Engine ──────────────────────────────────────────