Patch v89.4 — Fix Syntax & Start
------------------------------------
Files:
- bot/handlers/accounting_ceo_view.php   (clean: single <?php, guarded, no redeclare)
- bot/handlers/start_safe_patch.php      (utility to avoid mkdir warning & undefined $role)

Install:
1) Upload both files to your server under the same paths.
2) Add this line near the top of your existing bot/handlers/start.php (once):
   ------------------------------------------------------------
   <?php require_once __DIR__.'/start_safe_patch.php';
   ------------------------------------------------------------

3) Test:
   - GET health: /vision_media_bot/bot/index.php
   - Telegram: /start then /ceo → 📑 حسابداری → زیرمنوها
   - If anything fails, check last 20 lines of bot/storage/logs/webhook.log
