diff --git a/.env.example b/.env.example
new file mode 100644
index 0000000..a03f9b3
--- /dev/null
+++ b/.env.example
@@ -0,0 +1,29 @@
+# Local development environment variables
+# Copy this file to .env and fill in the values
+# To use: install direnv (https://direnv.net), then run `direnv allow`
+
+# =============================================================================
+# Backend
+# =============================================================================
+
+# Required: Secret key for JWT token signing
+# Generate with: python -c "import secrets; print(secrets.token_urlsafe(32))"
+SECRET_KEY=
+
+# Database URL
+DATABASE_URL=postgresql+asyncpg://postgres:postgres@localhost:5432/arbret
+
+# Dev user credentials (regular user)
+DEV_USER_EMAIL=dev@example.com
+DEV_USER_PASSWORD=devpass123
+
+# Dev admin credentials
+DEV_ADMIN_EMAIL=admin@example.com
+DEV_ADMIN_PASSWORD=admin123
+
+# =============================================================================
+# Frontend
+# =============================================================================
+
+# API URL for the backend
+NEXT_PUBLIC_API_URL=http://localhost:8000
diff --git a/.gitignore b/.gitignore
index de52ecb..a397da0 100644
--- a/.gitignore
+++ b/.gitignore
@@ -12,7 +12,7 @@ node_modules/
 
 # Env
 .env
-.env.*
+.env
 
 # IDE
 .idea/
diff --git a/backend/auth.py b/backend/auth.py
index 5badff6..a358fbd 100644
--- a/backend/auth.py
+++ b/backend/auth.py
@@ -1,6 +1,6 @@
 import os
 from datetime import datetime, timedelta, timezone
-from typing import Optional
+from typing import List, Optional
 
 import bcrypt
 from fastapi import Depends, HTTPException, Request, status
@@ -10,7 +10,7 @@ from sqlalchemy import select
 from sqlalchemy.ext.asyncio import AsyncSession
 
 from database import get_db
-from models import User
+from models import User, Permission
 
 SECRET_KEY = os.environ["SECRET_KEY"]  # Required - see .env.example
 ALGORITHM = "HS256"
@@ -30,6 +30,8 @@ UserLogin = UserCredentials
 class UserResponse(BaseModel):
     id: int
     email: str
+    roles: List[str]
+    permissions: List[str]
 
 
 class TokenResponse(BaseModel):
@@ -99,3 +101,64 @@ async def get_current_user(
         raise credentials_exception
     return user
 
+
+def require_permission(*required_permissions: Permission):
+    """
+    Dependency factory that checks if user has ALL of the required permissions.
+    
+    Usage:
+        @app.get("/api/counter")
+        async def get_counter(user: User = Depends(require_permission(Permission.VIEW_COUNTER))):
+            ...
+    """
+    async def permission_checker(
+        request: Request,
+        db: AsyncSession = Depends(get_db),
+    ) -> User:
+        user = await get_current_user(request, db)
+        user_permissions = await user.get_permissions(db)
+        
+        missing = [p for p in required_permissions if p not in user_permissions]
+        if missing:
+            raise HTTPException(
+                status_code=status.HTTP_403_FORBIDDEN,
+                detail=f"Missing required permissions: {', '.join(p.value for p in missing)}",
+            )
+        return user
+    return permission_checker
+
+
+def require_any_permission(*required_permissions: Permission):
+    """
+    Dependency factory that checks if user has ANY of the required permissions.
+    
+    Usage:
+        @app.get("/api/resource")
+        async def get_resource(user: User = Depends(require_any_permission(Permission.VIEW, Permission.ADMIN))):
+            ...
+    """
+    async def permission_checker(
+        request: Request,
+        db: AsyncSession = Depends(get_db),
+    ) -> User:
+        user = await get_current_user(request, db)
+        user_permissions = await user.get_permissions(db)
+        
+        if not any(p in user_permissions for p in required_permissions):
+            raise HTTPException(
+                status_code=status.HTTP_403_FORBIDDEN,
+                detail=f"Requires one of: {', '.join(p.value for p in required_permissions)}",
+            )
+        return user
+    return permission_checker
+
+
+async def build_user_response(user: User, db: AsyncSession) -> UserResponse:
+    """Build a UserResponse with roles and permissions."""
+    permissions = await user.get_permissions(db)
+    return UserResponse(
+        id=user.id,
+        email=user.email,
+        roles=user.role_names,
+        permissions=[p.value for p in permissions],
+    )
diff --git a/backend/env.example b/backend/env.example
index 8766365..452a2bd 100644
--- a/backend/env.example
+++ b/backend/env.example
@@ -9,3 +9,10 @@ SECRET_KEY=
 # Database URL
 DATABASE_URL=postgresql+asyncpg://postgres:postgres@localhost:5432/arbret
 
+# Dev user credentials (regular user)
+DEV_USER_EMAIL=
+DEV_USER_PASSWORD=
+
+# Dev admin credentials
+DEV_ADMIN_EMAIL=
+DEV_ADMIN_PASSWORD=
diff --git a/backend/main.py b/backend/main.py
index 67b47a0..1a4975e 100644
--- a/backend/main.py
+++ b/backend/main.py
@@ -1,12 +1,15 @@
 from contextlib import asynccontextmanager
+from datetime import datetime
+from typing import List
+
 from fastapi import FastAPI, Depends, HTTPException, Response, status, Query
 from fastapi.middleware.cors import CORSMiddleware
+from pydantic import BaseModel
 from sqlalchemy import select, func, desc
 from sqlalchemy.ext.asyncio import AsyncSession
 
-from pydantic import BaseModel
 from database import engine, get_db, Base
-from models import Counter, User, SumRecord, CounterRecord
+from models import Counter, User, SumRecord, CounterRecord, Permission, Role
 from auth import (
     ACCESS_TOKEN_EXPIRE_MINUTES,
     COOKIE_NAME,
@@ -18,6 +21,8 @@ from auth import (
     authenticate_user,
     create_access_token,
     get_current_user,
+    require_permission,
+    build_user_response,
 )
 
 
@@ -50,6 +55,12 @@ def set_auth_cookie(response: Response, token: str) -> None:
     )
 
 
+async def get_default_role(db: AsyncSession) -> Role | None:
+    """Get the default 'regular' role for new users."""
+    result = await db.execute(select(Role).where(Role.name == "regular"))
+    return result.scalar_one_or_none()
+
+
 # Auth endpoints
 @app.post("/api/auth/register", response_model=UserResponse)
 async def register(
@@ -68,13 +79,19 @@ async def register(
         email=user_data.email,
         hashed_password=get_password_hash(user_data.password),
     )
+    
+    # Assign default role if it exists
+    default_role = await get_default_role(db)
+    if default_role:
+        user.roles.append(default_role)
+    
     db.add(user)
     await db.commit()
     await db.refresh(user)
     
     access_token = create_access_token(data={"sub": str(user.id)})
     set_auth_cookie(response, access_token)
-    return UserResponse(id=user.id, email=user.email)
+    return await build_user_response(user, db)
 
 
 @app.post("/api/auth/login", response_model=UserResponse)
@@ -92,7 +109,7 @@ async def login(
     
     access_token = create_access_token(data={"sub": str(user.id)})
     set_auth_cookie(response, access_token)
-    return UserResponse(id=user.id, email=user.email)
+    return await build_user_response(user, db)
 
 
 @app.post("/api/auth/logout")
@@ -102,8 +119,11 @@ async def logout(response: Response):
 
 
 @app.get("/api/auth/me", response_model=UserResponse)
-async def get_me(current_user: User = Depends(get_current_user)):
-    return UserResponse(id=current_user.id, email=current_user.email)
+async def get_me(
+    current_user: User = Depends(get_current_user),
+    db: AsyncSession = Depends(get_db),
+):
+    return await build_user_response(current_user, db)
 
 
 # Counter endpoints
@@ -121,7 +141,7 @@ async def get_or_create_counter(db: AsyncSession) -> Counter:
 @app.get("/api/counter")
 async def get_counter(
     db: AsyncSession = Depends(get_db),
-    _current_user: User = Depends(get_current_user),
+    _current_user: User = Depends(require_permission(Permission.VIEW_COUNTER)),
 ):
     counter = await get_or_create_counter(db)
     return {"value": counter.value}
@@ -130,7 +150,7 @@ async def get_counter(
 @app.post("/api/counter/increment")
 async def increment_counter(
     db: AsyncSession = Depends(get_db),
-    current_user: User = Depends(get_current_user),
+    current_user: User = Depends(require_permission(Permission.INCREMENT_COUNTER)),
 ):
     counter = await get_or_create_counter(db)
     value_before = counter.value
@@ -162,7 +182,7 @@ class SumResponse(BaseModel):
 async def calculate_sum(
     data: SumRequest,
     db: AsyncSession = Depends(get_db),
-    current_user: User = Depends(get_current_user),
+    current_user: User = Depends(require_permission(Permission.USE_SUM)),
 ):
     result = data.a + data.b
     record = SumRecord(
@@ -177,10 +197,6 @@ async def calculate_sum(
 
 
 # Audit endpoints
-from datetime import datetime
-from typing import List
-
-
 class CounterRecordResponse(BaseModel):
     id: int
     user_email: str
@@ -219,7 +235,7 @@ async def get_counter_records(
     page: int = Query(1, ge=1),
     per_page: int = Query(10, ge=1, le=100),
     db: AsyncSession = Depends(get_db),
-    _current_user: User = Depends(get_current_user),
+    _current_user: User = Depends(require_permission(Permission.VIEW_AUDIT)),
 ):
     # Get total count
     count_result = await db.execute(select(func.count(CounterRecord.id)))
@@ -263,7 +279,7 @@ async def get_sum_records(
     page: int = Query(1, ge=1),
     per_page: int = Query(10, ge=1, le=100),
     db: AsyncSession = Depends(get_db),
-    _current_user: User = Depends(get_current_user),
+    _current_user: User = Depends(require_permission(Permission.VIEW_AUDIT)),
 ):
     # Get total count
     count_result = await db.execute(select(func.count(SumRecord.id)))
@@ -301,4 +317,3 @@ async def get_sum_records(
         per_page=per_page,
         total_pages=total_pages,
     )
-
diff --git a/backend/models.py b/backend/models.py
index 02c052a..3726c3f 100644
--- a/backend/models.py
+++ b/backend/models.py
@@ -1,14 +1,92 @@
-from datetime import datetime
-from sqlalchemy import Integer, String, Float, DateTime, ForeignKey
-from sqlalchemy.orm import Mapped, mapped_column
+from datetime import datetime, UTC
+from enum import Enum as PyEnum
+from typing import List, Set
+from sqlalchemy import Integer, String, Float, DateTime, ForeignKey, Table, Column, Enum, select
+from sqlalchemy.orm import Mapped, mapped_column, relationship
+from sqlalchemy.ext.asyncio import AsyncSession
 from database import Base
 
 
-class Counter(Base):
-    __tablename__ = "counter"
+class Permission(str, PyEnum):
+    """All available permissions in the system."""
+    # Counter permissions
+    VIEW_COUNTER = "view_counter"
+    INCREMENT_COUNTER = "increment_counter"
+    
+    # Sum permissions
+    USE_SUM = "use_sum"
+    
+    # Audit permissions
+    VIEW_AUDIT = "view_audit"
 
-    id: Mapped[int] = mapped_column(Integer, primary_key=True, default=1)
-    value: Mapped[int] = mapped_column(Integer, default=0)
+
+# Role definitions with their permissions
+ROLE_DEFINITIONS = {
+    "admin": {
+        "description": "Administrator with audit access",
+        "permissions": [
+            Permission.VIEW_AUDIT,
+        ],
+    },
+    "regular": {
+        "description": "Regular user with counter and sum access",
+        "permissions": [
+            Permission.VIEW_COUNTER,
+            Permission.INCREMENT_COUNTER,
+            Permission.USE_SUM,
+        ],
+    },
+}
+
+
+# Association table: Role <-> Permission (many-to-many)
+role_permissions = Table(
+    "role_permissions",
+    Base.metadata,
+    Column("role_id", Integer, ForeignKey("roles.id", ondelete="CASCADE"), primary_key=True),
+    Column("permission", Enum(Permission), primary_key=True),
+)
+
+
+# Association table: User <-> Role (many-to-many)
+user_roles = Table(
+    "user_roles",
+    Base.metadata,
+    Column("user_id", Integer, ForeignKey("users.id", ondelete="CASCADE"), primary_key=True),
+    Column("role_id", Integer, ForeignKey("roles.id", ondelete="CASCADE"), primary_key=True),
+)
+
+
+class Role(Base):
+    __tablename__ = "roles"
+
+    id: Mapped[int] = mapped_column(Integer, primary_key=True, autoincrement=True)
+    name: Mapped[str] = mapped_column(String(50), unique=True, nullable=False)
+    description: Mapped[str] = mapped_column(String(255), nullable=True)
+    
+    # Relationship to users
+    users: Mapped[List["User"]] = relationship(
+        "User",
+        secondary=user_roles,
+        back_populates="roles",
+    )
+
+    async def get_permissions(self, db: AsyncSession) -> Set[Permission]:
+        """Get all permissions for this role."""
+        result = await db.execute(
+            select(role_permissions.c.permission).where(role_permissions.c.role_id == self.id)
+        )
+        return {row[0] for row in result.fetchall()}
+
+    async def add_permission(self, db: AsyncSession, permission: Permission) -> None:
+        """Add a permission to this role."""
+        await db.execute(role_permissions.insert().values(role_id=self.id, permission=permission))
+
+    async def set_permissions(self, db: AsyncSession, permissions: List[Permission]) -> None:
+        """Set all permissions for this role (replaces existing)."""
+        await db.execute(role_permissions.delete().where(role_permissions.c.role_id == self.id))
+        for perm in permissions:
+            await db.execute(role_permissions.insert().values(role_id=self.id, permission=perm))
 
 
 class User(Base):
@@ -17,6 +95,39 @@ class User(Base):
     id: Mapped[int] = mapped_column(Integer, primary_key=True, autoincrement=True)
     email: Mapped[str] = mapped_column(String(255), unique=True, nullable=False, index=True)
     hashed_password: Mapped[str] = mapped_column(String(255), nullable=False)
+    
+    # Relationship to roles
+    roles: Mapped[List[Role]] = relationship(
+        "Role",
+        secondary=user_roles,
+        back_populates="users",
+        lazy="selectin",
+    )
+
+    async def get_permissions(self, db: AsyncSession) -> Set[Permission]:
+        """Get all permissions from all roles."""
+        permissions: Set[Permission] = set()
+        for role in self.roles:
+            role_perms = await role.get_permissions(db)
+            permissions.update(role_perms)
+        return permissions
+
+    async def has_permission(self, db: AsyncSession, permission: Permission) -> bool:
+        """Check if user has a specific permission through any of their roles."""
+        permissions = await self.get_permissions(db)
+        return permission in permissions
+
+    @property
+    def role_names(self) -> List[str]:
+        """Get list of role names for API responses."""
+        return [role.name for role in self.roles]
+
+
+class Counter(Base):
+    __tablename__ = "counter"
+
+    id: Mapped[int] = mapped_column(Integer, primary_key=True, default=1)
+    value: Mapped[int] = mapped_column(Integer, default=0)
 
 
 class SumRecord(Base):
@@ -27,7 +138,9 @@ class SumRecord(Base):
     a: Mapped[float] = mapped_column(Float, nullable=False)
     b: Mapped[float] = mapped_column(Float, nullable=False)
     result: Mapped[float] = mapped_column(Float, nullable=False)
-    created_at: Mapped[datetime] = mapped_column(DateTime, default=datetime.utcnow)
+    created_at: Mapped[datetime] = mapped_column(
+        DateTime(timezone=True), default=lambda: datetime.now(UTC)
+    )
 
 
 class CounterRecord(Base):
@@ -37,5 +150,6 @@ class CounterRecord(Base):
     user_id: Mapped[int] = mapped_column(Integer, ForeignKey("users.id"), nullable=False, index=True)
     value_before: Mapped[int] = mapped_column(Integer, nullable=False)
     value_after: Mapped[int] = mapped_column(Integer, nullable=False)
-    created_at: Mapped[datetime] = mapped_column(DateTime, default=datetime.utcnow)
-
+    created_at: Mapped[datetime] = mapped_column(
+        DateTime(timezone=True), default=lambda: datetime.now(UTC)
+    )
diff --git a/backend/seed.py b/backend/seed.py
index 2bc2d6a..300cd99 100644
--- a/backend/seed.py
+++ b/backend/seed.py
@@ -1,14 +1,67 @@
-"""Seed the database with a dev user."""
+"""Seed the database with roles, permissions, and dev users."""
 import asyncio
 import os
+from typing import List
 from sqlalchemy import select
 
 from database import engine, async_session, Base
-from models import User
+from models import User, Role, Permission, role_permissions, ROLE_DEFINITIONS
 from auth import get_password_hash
 
 DEV_USER_EMAIL = os.environ["DEV_USER_EMAIL"]
 DEV_USER_PASSWORD = os.environ["DEV_USER_PASSWORD"]
+DEV_ADMIN_EMAIL = os.environ["DEV_ADMIN_EMAIL"]
+DEV_ADMIN_PASSWORD = os.environ["DEV_ADMIN_PASSWORD"]
+
+
+async def upsert_role(db, name: str, description: str, permissions: List[Permission]) -> Role:
+    """Create or update a role with the given permissions."""
+    result = await db.execute(select(Role).where(Role.name == name))
+    role = result.scalar_one_or_none()
+    
+    if role:
+        role.description = description
+        print(f"Updated role: {name}")
+    else:
+        role = Role(name=name, description=description)
+        db.add(role)
+        await db.flush()  # Get the role ID
+        print(f"Created role: {name}")
+    
+    # Set permissions for the role
+    await role.set_permissions(db, permissions)
+    print(f"  Permissions: {', '.join(p.value for p in permissions)}")
+    
+    return role
+
+
+async def upsert_user(db, email: str, password: str, role_names: List[str]) -> User:
+    """Create or update a user with the given credentials and roles."""
+    result = await db.execute(select(User).where(User.email == email))
+    user = result.scalar_one_or_none()
+    
+    # Get roles
+    roles = []
+    for role_name in role_names:
+        result = await db.execute(select(Role).where(Role.name == role_name))
+        role = result.scalar_one_or_none()
+        if role:
+            roles.append(role)
+    
+    if user:
+        user.hashed_password = get_password_hash(password)
+        user.roles = roles
+        print(f"Updated user: {email} with roles: {role_names}")
+    else:
+        user = User(
+            email=email,
+            hashed_password=get_password_hash(password),
+            roles=roles,
+        )
+        db.add(user)
+        print(f"Created user: {email} with roles: {role_names}")
+    
+    return user
 
 
 async def seed():
@@ -16,23 +69,25 @@ async def seed():
         await conn.run_sync(Base.metadata.create_all)
 
     async with async_session() as db:
-        result = await db.execute(select(User).where(User.email == DEV_USER_EMAIL))
-        user = result.scalar_one_or_none()
-        
-        if user:
-            user.hashed_password = get_password_hash(DEV_USER_PASSWORD)
-            await db.commit()
-            print(f"Updated dev user: {DEV_USER_EMAIL} / {DEV_USER_PASSWORD}")
-        else:
-            user = User(
-                email=DEV_USER_EMAIL,
-                hashed_password=get_password_hash(DEV_USER_PASSWORD),
+        print("\n=== Seeding Roles ===")
+        for role_name, role_config in ROLE_DEFINITIONS.items():
+            await upsert_role(
+                db,
+                role_name,
+                role_config["description"],
+                role_config["permissions"],
             )
-            db.add(user)
-            await db.commit()
-            print(f"Created dev user: {DEV_USER_EMAIL} / {DEV_USER_PASSWORD}")
+        
+        print("\n=== Seeding Users ===")
+        # Create regular dev user
+        await upsert_user(db, DEV_USER_EMAIL, DEV_USER_PASSWORD, ["regular"])
+        
+        # Create admin dev user
+        await upsert_user(db, DEV_ADMIN_EMAIL, DEV_ADMIN_PASSWORD, ["admin"])
+        
+        await db.commit()
+        print("\n=== Seeding Complete ===\n")
 
 
 if __name__ == "__main__":
     asyncio.run(seed())
-
diff --git a/backend/tests/conftest.py b/backend/tests/conftest.py
index b2aa797..ba207c4 100644
--- a/backend/tests/conftest.py
+++ b/backend/tests/conftest.py
@@ -1,15 +1,19 @@
 import os
 from contextlib import asynccontextmanager
+from typing import List
 
 # Set required env vars before importing app
 os.environ.setdefault("SECRET_KEY", "test-secret-key-for-testing-only")
 
 import pytest
 from httpx import ASGITransport, AsyncClient
-from sqlalchemy.ext.asyncio import create_async_engine, async_sessionmaker
+from sqlalchemy import select
+from sqlalchemy.ext.asyncio import create_async_engine, async_sessionmaker, AsyncSession
 
 from database import Base, get_db
 from main import app
+from models import User, Role, Permission, ROLE_DEFINITIONS
+from auth import get_password_hash
 
 TEST_DATABASE_URL = os.getenv(
     "TEST_DATABASE_URL",
@@ -20,9 +24,10 @@ TEST_DATABASE_URL = os.getenv(
 class ClientFactory:
     """Factory for creating httpx clients with optional cookies."""
     
-    def __init__(self, transport, base_url):
+    def __init__(self, transport, base_url, session_factory):
         self._transport = transport
         self._base_url = base_url
+        self._session_factory = session_factory
     
     @asynccontextmanager
     async def create(self, cookies: dict | None = None):
@@ -45,6 +50,59 @@ class ClientFactory:
     async def post(self, url: str, **kwargs):
         return await self.request("POST", url, **kwargs)
 
+    @asynccontextmanager
+    async def get_db_session(self):
+        """Get a database session for direct DB operations in tests."""
+        async with self._session_factory() as session:
+            yield session
+
+
+async def setup_roles(db: AsyncSession) -> dict[str, Role]:
+    """Create all roles with their permissions from ROLE_DEFINITIONS."""
+    roles = {}
+    for role_name, config in ROLE_DEFINITIONS.items():
+        # Check if role exists
+        result = await db.execute(select(Role).where(Role.name == role_name))
+        role = result.scalar_one_or_none()
+        
+        if not role:
+            role = Role(name=role_name, description=config["description"])
+            db.add(role)
+            await db.flush()
+        
+        # Set permissions
+        await role.set_permissions(db, config["permissions"])
+        roles[role_name] = role
+    
+    await db.commit()
+    return roles
+
+
+async def create_user_with_roles(
+    db: AsyncSession,
+    email: str,
+    password: str,
+    role_names: List[str],
+) -> User:
+    """Create a user with specified roles."""
+    # Get roles
+    roles = []
+    for role_name in role_names:
+        result = await db.execute(select(Role).where(Role.name == role_name))
+        role = result.scalar_one_or_none()
+        if role:
+            roles.append(role)
+    
+    user = User(
+        email=email,
+        hashed_password=get_password_hash(password),
+        roles=roles,
+    )
+    db.add(user)
+    await db.commit()
+    await db.refresh(user)
+    return user
+
 
 @pytest.fixture(scope="function")
 async def client_factory():
@@ -57,6 +115,10 @@ async def client_factory():
         await conn.run_sync(Base.metadata.drop_all)
         await conn.run_sync(Base.metadata.create_all)
     
+    # Setup roles
+    async with session_factory() as db:
+        await setup_roles(db)
+    
     async def override_get_db():
         async with session_factory() as session:
             yield session
@@ -64,7 +126,7 @@ async def client_factory():
     app.dependency_overrides[get_db] = override_get_db
     
     transport = ASGITransport(app=app)
-    factory = ClientFactory(transport, "http://test")
+    factory = ClientFactory(transport, "http://test", session_factory)
     
     yield factory
     
@@ -77,3 +139,78 @@ async def client(client_factory):
     """Fixture for a simple client without cookies (backwards compatible)."""
     async with client_factory.create() as c:
         yield c
+
+
+@pytest.fixture(scope="function")
+async def regular_user(client_factory):
+    """Create a regular user and return their credentials and cookies."""
+    from tests.helpers import unique_email
+    
+    email = unique_email("regular")
+    password = "password123"
+    
+    async with client_factory.get_db_session() as db:
+        await create_user_with_roles(db, email, password, ["regular"])
+    
+    # Login to get cookies
+    response = await client_factory.post(
+        "/api/auth/login",
+        json={"email": email, "password": password},
+    )
+    
+    return {
+        "email": email,
+        "password": password,
+        "cookies": dict(response.cookies),
+        "response": response,
+    }
+
+
+@pytest.fixture(scope="function")
+async def admin_user(client_factory):
+    """Create an admin user and return their credentials and cookies."""
+    from tests.helpers import unique_email
+    
+    email = unique_email("admin")
+    password = "password123"
+    
+    async with client_factory.get_db_session() as db:
+        await create_user_with_roles(db, email, password, ["admin"])
+    
+    # Login to get cookies
+    response = await client_factory.post(
+        "/api/auth/login",
+        json={"email": email, "password": password},
+    )
+    
+    return {
+        "email": email,
+        "password": password,
+        "cookies": dict(response.cookies),
+        "response": response,
+    }
+
+
+@pytest.fixture(scope="function")
+async def user_no_roles(client_factory):
+    """Create a user with NO roles and return their credentials and cookies."""
+    from tests.helpers import unique_email
+    
+    email = unique_email("noroles")
+    password = "password123"
+    
+    async with client_factory.get_db_session() as db:
+        await create_user_with_roles(db, email, password, [])
+    
+    # Login to get cookies
+    response = await client_factory.post(
+        "/api/auth/login",
+        json={"email": email, "password": password},
+    )
+    
+    return {
+        "email": email,
+        "password": password,
+        "cookies": dict(response.cookies),
+        "response": response,
+    }
diff --git a/backend/tests/test_auth.py b/backend/tests/test_auth.py
index 8909784..7cbfd56 100644
--- a/backend/tests/test_auth.py
+++ b/backend/tests/test_auth.py
@@ -16,6 +16,10 @@ async def test_register_success(client):
     data = response.json()
     assert data["email"] == email
     assert "id" in data
+    assert "roles" in data
+    assert "permissions" in data
+    # New users get regular role by default
+    assert "regular" in data["roles"]
     # Cookie should be set
     assert COOKIE_NAME in response.cookies
 
@@ -83,6 +87,8 @@ async def test_login_success(client):
     assert response.status_code == 200
     data = response.json()
     assert data["email"] == email
+    assert "roles" in data
+    assert "permissions" in data
     assert COOKIE_NAME in response.cookies
 
 
@@ -146,6 +152,8 @@ async def test_get_me_success(client_factory):
     data = response.json()
     assert data["email"] == email
     assert "id" in data
+    assert "roles" in data
+    assert "permissions" in data
 
 
 @pytest.mark.asyncio
diff --git a/backend/tests/test_permissions.py b/backend/tests/test_permissions.py
new file mode 100644
index 0000000..de62499
--- /dev/null
+++ b/backend/tests/test_permissions.py
@@ -0,0 +1,461 @@
+"""
+Permission and Role-Based Access Control Tests
+
+These tests verify that:
+1. Users can only access endpoints they have permission for
+2. Users without proper roles are denied access (403)
+3. Unauthenticated users are denied access (401)
+4. The permission system cannot be bypassed
+"""
+import pytest
+
+from models import Permission
+
+
+# =============================================================================
+# Role Assignment Tests
+# =============================================================================
+
+class TestRoleAssignment:
+    """Test that roles are properly assigned and returned."""
+
+    @pytest.mark.asyncio
+    async def test_regular_user_has_correct_roles(self, client_factory, regular_user):
+        async with client_factory.create(cookies=regular_user["cookies"]) as client:
+            response = await client.get("/api/auth/me")
+        
+        assert response.status_code == 200
+        data = response.json()
+        assert "regular" in data["roles"]
+        assert "admin" not in data["roles"]
+
+    @pytest.mark.asyncio
+    async def test_admin_user_has_correct_roles(self, client_factory, admin_user):
+        async with client_factory.create(cookies=admin_user["cookies"]) as client:
+            response = await client.get("/api/auth/me")
+        
+        assert response.status_code == 200
+        data = response.json()
+        assert "admin" in data["roles"]
+        assert "regular" not in data["roles"]
+
+    @pytest.mark.asyncio
+    async def test_regular_user_has_correct_permissions(self, client_factory, regular_user):
+        async with client_factory.create(cookies=regular_user["cookies"]) as client:
+            response = await client.get("/api/auth/me")
+        
+        data = response.json()
+        permissions = data["permissions"]
+        
+        # Should have counter and sum permissions
+        assert Permission.VIEW_COUNTER.value in permissions
+        assert Permission.INCREMENT_COUNTER.value in permissions
+        assert Permission.USE_SUM.value in permissions
+        
+        # Should NOT have audit permission
+        assert Permission.VIEW_AUDIT.value not in permissions
+
+    @pytest.mark.asyncio
+    async def test_admin_user_has_correct_permissions(self, client_factory, admin_user):
+        async with client_factory.create(cookies=admin_user["cookies"]) as client:
+            response = await client.get("/api/auth/me")
+        
+        data = response.json()
+        permissions = data["permissions"]
+        
+        # Should have audit permission
+        assert Permission.VIEW_AUDIT.value in permissions
+        
+        # Should NOT have counter/sum permissions
+        assert Permission.VIEW_COUNTER.value not in permissions
+        assert Permission.INCREMENT_COUNTER.value not in permissions
+        assert Permission.USE_SUM.value not in permissions
+
+    @pytest.mark.asyncio
+    async def test_user_with_no_roles_has_no_permissions(self, client_factory, user_no_roles):
+        async with client_factory.create(cookies=user_no_roles["cookies"]) as client:
+            response = await client.get("/api/auth/me")
+        
+        data = response.json()
+        assert data["roles"] == []
+        assert data["permissions"] == []
+
+
+# =============================================================================
+# Counter Endpoint Access Tests
+# =============================================================================
+
+class TestCounterAccess:
+    """Test access control for counter endpoints."""
+
+    @pytest.mark.asyncio
+    async def test_regular_user_can_view_counter(self, client_factory, regular_user):
+        async with client_factory.create(cookies=regular_user["cookies"]) as client:
+            response = await client.get("/api/counter")
+        
+        assert response.status_code == 200
+        assert "value" in response.json()
+
+    @pytest.mark.asyncio
+    async def test_regular_user_can_increment_counter(self, client_factory, regular_user):
+        async with client_factory.create(cookies=regular_user["cookies"]) as client:
+            response = await client.post("/api/counter/increment")
+        
+        assert response.status_code == 200
+        assert "value" in response.json()
+
+    @pytest.mark.asyncio
+    async def test_admin_cannot_view_counter(self, client_factory, admin_user):
+        """Admin users should be forbidden from counter endpoints."""
+        async with client_factory.create(cookies=admin_user["cookies"]) as client:
+            response = await client.get("/api/counter")
+        
+        assert response.status_code == 403
+        assert "permission" in response.json()["detail"].lower()
+
+    @pytest.mark.asyncio
+    async def test_admin_cannot_increment_counter(self, client_factory, admin_user):
+        """Admin users should be forbidden from incrementing counter."""
+        async with client_factory.create(cookies=admin_user["cookies"]) as client:
+            response = await client.post("/api/counter/increment")
+        
+        assert response.status_code == 403
+
+    @pytest.mark.asyncio
+    async def test_user_without_roles_cannot_view_counter(self, client_factory, user_no_roles):
+        """Users with no roles should be forbidden."""
+        async with client_factory.create(cookies=user_no_roles["cookies"]) as client:
+            response = await client.get("/api/counter")
+        
+        assert response.status_code == 403
+
+    @pytest.mark.asyncio
+    async def test_unauthenticated_cannot_view_counter(self, client):
+        """Unauthenticated requests should get 401."""
+        response = await client.get("/api/counter")
+        assert response.status_code == 401
+
+    @pytest.mark.asyncio
+    async def test_unauthenticated_cannot_increment_counter(self, client):
+        """Unauthenticated requests should get 401."""
+        response = await client.post("/api/counter/increment")
+        assert response.status_code == 401
+
+
+# =============================================================================
+# Sum Endpoint Access Tests
+# =============================================================================
+
+class TestSumAccess:
+    """Test access control for sum endpoint."""
+
+    @pytest.mark.asyncio
+    async def test_regular_user_can_use_sum(self, client_factory, regular_user):
+        async with client_factory.create(cookies=regular_user["cookies"]) as client:
+            response = await client.post(
+                "/api/sum",
+                json={"a": 5, "b": 3},
+            )
+        
+        assert response.status_code == 200
+        data = response.json()
+        assert data["result"] == 8
+
+    @pytest.mark.asyncio
+    async def test_admin_cannot_use_sum(self, client_factory, admin_user):
+        """Admin users should be forbidden from sum endpoint."""
+        async with client_factory.create(cookies=admin_user["cookies"]) as client:
+            response = await client.post(
+                "/api/sum",
+                json={"a": 5, "b": 3},
+            )
+        
+        assert response.status_code == 403
+
+    @pytest.mark.asyncio
+    async def test_user_without_roles_cannot_use_sum(self, client_factory, user_no_roles):
+        async with client_factory.create(cookies=user_no_roles["cookies"]) as client:
+            response = await client.post(
+                "/api/sum",
+                json={"a": 5, "b": 3},
+            )
+        
+        assert response.status_code == 403
+
+    @pytest.mark.asyncio
+    async def test_unauthenticated_cannot_use_sum(self, client):
+        response = await client.post(
+            "/api/sum",
+            json={"a": 5, "b": 3},
+        )
+        assert response.status_code == 401
+
+
+# =============================================================================
+# Audit Endpoint Access Tests
+# =============================================================================
+
+class TestAuditAccess:
+    """Test access control for audit endpoints."""
+
+    @pytest.mark.asyncio
+    async def test_admin_can_view_counter_audit(self, client_factory, admin_user):
+        async with client_factory.create(cookies=admin_user["cookies"]) as client:
+            response = await client.get("/api/audit/counter")
+        
+        assert response.status_code == 200
+        data = response.json()
+        assert "records" in data
+        assert "total" in data
+
+    @pytest.mark.asyncio
+    async def test_admin_can_view_sum_audit(self, client_factory, admin_user):
+        async with client_factory.create(cookies=admin_user["cookies"]) as client:
+            response = await client.get("/api/audit/sum")
+        
+        assert response.status_code == 200
+        data = response.json()
+        assert "records" in data
+        assert "total" in data
+
+    @pytest.mark.asyncio
+    async def test_regular_user_cannot_view_counter_audit(self, client_factory, regular_user):
+        """Regular users should be forbidden from audit endpoints."""
+        async with client_factory.create(cookies=regular_user["cookies"]) as client:
+            response = await client.get("/api/audit/counter")
+        
+        assert response.status_code == 403
+        assert "permission" in response.json()["detail"].lower()
+
+    @pytest.mark.asyncio
+    async def test_regular_user_cannot_view_sum_audit(self, client_factory, regular_user):
+        """Regular users should be forbidden from audit endpoints."""
+        async with client_factory.create(cookies=regular_user["cookies"]) as client:
+            response = await client.get("/api/audit/sum")
+        
+        assert response.status_code == 403
+
+    @pytest.mark.asyncio
+    async def test_user_without_roles_cannot_view_audit(self, client_factory, user_no_roles):
+        async with client_factory.create(cookies=user_no_roles["cookies"]) as client:
+            response = await client.get("/api/audit/counter")
+        
+        assert response.status_code == 403
+
+    @pytest.mark.asyncio
+    async def test_unauthenticated_cannot_view_counter_audit(self, client):
+        response = await client.get("/api/audit/counter")
+        assert response.status_code == 401
+
+    @pytest.mark.asyncio
+    async def test_unauthenticated_cannot_view_sum_audit(self, client):
+        response = await client.get("/api/audit/sum")
+        assert response.status_code == 401
+
+
+# =============================================================================
+# Offensive Security Tests - Bypass Attempts
+# =============================================================================
+
+class TestSecurityBypassAttempts:
+    """
+    Offensive tests that attempt to bypass security controls.
+    These simulate potential attack vectors.
+    """
+
+    @pytest.mark.asyncio
+    async def test_cannot_access_audit_with_forged_role_claim(self, client_factory, regular_user):
+        """
+        Attempt to access audit by somehow claiming admin role.
+        The server should verify roles from DB, not trust client claims.
+        """
+        # Regular user tries to access audit endpoint
+        async with client_factory.create(cookies=regular_user["cookies"]) as client:
+            response = await client.get("/api/audit/counter")
+        
+        # Should be denied regardless of any manipulation attempts
+        assert response.status_code == 403
+
+    @pytest.mark.asyncio
+    async def test_cannot_access_counter_with_expired_session(self, client_factory):
+        """Test that invalid/expired tokens are rejected."""
+        fake_token = "eyJhbGciOiJIUzI1NiIsInR5cCI6IkpXVCJ9.eyJzdWIiOiI5OTk5IiwiZXhwIjoxfQ.invalid"
+        
+        async with client_factory.create(cookies={"auth_token": fake_token}) as client:
+            response = await client.get("/api/counter")
+        
+        assert response.status_code == 401
+
+    @pytest.mark.asyncio
+    async def test_cannot_access_with_tampered_token(self, client_factory, regular_user):
+        """Test that tokens signed with wrong key are rejected."""
+        # Take a valid token and modify it
+        original_token = regular_user["cookies"].get("auth_token", "")
+        if original_token:
+            tampered_token = original_token[:-5] + "XXXXX"
+            
+            async with client_factory.create(cookies={"auth_token": tampered_token}) as client:
+                response = await client.get("/api/counter")
+            
+            assert response.status_code == 401
+
+    @pytest.mark.asyncio
+    async def test_cannot_escalate_to_admin_via_registration(self, client_factory):
+        """
+        Test that new registrations cannot claim admin role.
+        New users should only get 'regular' role by default.
+        """
+        from tests.helpers import unique_email
+        
+        response = await client_factory.post(
+            "/api/auth/register",
+            json={"email": unique_email(), "password": "password123"},
+        )
+        
+        assert response.status_code == 200
+        data = response.json()
+        
+        # Should only have regular role, not admin
+        assert "admin" not in data["roles"]
+        assert Permission.VIEW_AUDIT.value not in data["permissions"]
+        
+        # Try to access audit with this new user
+        async with client_factory.create(cookies=dict(response.cookies)) as client:
+            audit_response = await client.get("/api/audit/counter")
+        
+        assert audit_response.status_code == 403
+
+    @pytest.mark.asyncio
+    async def test_deleted_user_token_is_invalid(self, client_factory):
+        """
+        If a user is deleted, their token should no longer work.
+        This tests that tokens are validated against current DB state.
+        """
+        from tests.helpers import unique_email
+        from sqlalchemy import delete
+        from models import User
+        
+        email = unique_email("deleted")
+        
+        # Create and login user
+        async with client_factory.get_db_session() as db:
+            from tests.conftest import create_user_with_roles
+            user = await create_user_with_roles(db, email, "password123", ["regular"])
+            user_id = user.id
+        
+        login_response = await client_factory.post(
+            "/api/auth/login",
+            json={"email": email, "password": "password123"},
+        )
+        cookies = dict(login_response.cookies)
+        
+        # Delete the user from DB
+        async with client_factory.get_db_session() as db:
+            await db.execute(delete(User).where(User.id == user_id))
+            await db.commit()
+        
+        # Try to use the old token
+        async with client_factory.create(cookies=cookies) as client:
+            response = await client.get("/api/auth/me")
+        
+        assert response.status_code == 401
+
+    @pytest.mark.asyncio
+    async def test_role_change_reflected_immediately(self, client_factory):
+        """
+        If a user's role is changed, the change should be reflected
+        in subsequent requests (no stale permission cache).
+        """
+        from tests.helpers import unique_email
+        from sqlalchemy import select
+        from models import User, Role
+        
+        email = unique_email("rolechange")
+        
+        # Create regular user
+        async with client_factory.get_db_session() as db:
+            from tests.conftest import create_user_with_roles
+            await create_user_with_roles(db, email, "password123", ["regular"])
+        
+        login_response = await client_factory.post(
+            "/api/auth/login",
+            json={"email": email, "password": "password123"},
+        )
+        cookies = dict(login_response.cookies)
+        
+        # Verify can access counter but not audit
+        async with client_factory.create(cookies=cookies) as client:
+            assert (await client.get("/api/counter")).status_code == 200
+            assert (await client.get("/api/audit/counter")).status_code == 403
+        
+        # Change user's role from regular to admin
+        async with client_factory.get_db_session() as db:
+            result = await db.execute(select(User).where(User.email == email))
+            user = result.scalar_one()
+            
+            result = await db.execute(select(Role).where(Role.name == "admin"))
+            admin_role = result.scalar_one()
+            
+            result = await db.execute(select(Role).where(Role.name == "regular"))
+            regular_role = result.scalar_one()
+            
+            user.roles = [admin_role]  # Remove regular, add admin
+            await db.commit()
+        
+        # Now should have audit access but not counter access
+        async with client_factory.create(cookies=cookies) as client:
+            assert (await client.get("/api/audit/counter")).status_code == 200
+            assert (await client.get("/api/counter")).status_code == 403
+
+
+# =============================================================================
+# Audit Record Tests
+# =============================================================================
+
+class TestAuditRecords:
+    """Test that actions are properly recorded in audit logs."""
+
+    @pytest.mark.asyncio
+    async def test_counter_increment_creates_audit_record(
+        self, client_factory, regular_user, admin_user
+    ):
+        """Verify that counter increments are recorded and visible in audit."""
+        # Regular user increments counter
+        async with client_factory.create(cookies=regular_user["cookies"]) as client:
+            await client.post("/api/counter/increment")
+        
+        # Admin checks audit
+        async with client_factory.create(cookies=admin_user["cookies"]) as client:
+            response = await client.get("/api/audit/counter")
+        
+        assert response.status_code == 200
+        data = response.json()
+        assert data["total"] >= 1
+        
+        # Find record for our user
+        records = data["records"]
+        user_records = [r for r in records if r["user_email"] == regular_user["email"]]
+        assert len(user_records) >= 1
+
+    @pytest.mark.asyncio
+    async def test_sum_operation_creates_audit_record(
+        self, client_factory, regular_user, admin_user
+    ):
+        """Verify that sum operations are recorded and visible in audit."""
+        # Regular user uses sum
+        async with client_factory.create(cookies=regular_user["cookies"]) as client:
+            await client.post("/api/sum", json={"a": 10, "b": 20})
+        
+        # Admin checks audit
+        async with client_factory.create(cookies=admin_user["cookies"]) as client:
+            response = await client.get("/api/audit/sum")
+        
+        assert response.status_code == 200
+        data = response.json()
+        assert data["total"] >= 1
+        
+        # Find record with our values
+        records = data["records"]
+        matching = [r for r in records if r["a"] == 10 and r["b"] == 20 and r["result"] == 30]
+        assert len(matching) >= 1
+
diff --git a/frontend/app/audit/page.tsx b/frontend/app/audit/page.tsx
index dfe714d..621d9f4 100644
--- a/frontend/app/audit/page.tsx
+++ b/frontend/app/audit/page.tsx
@@ -2,7 +2,7 @@
 
 import { useEffect, useState } from "react";
 import { useRouter } from "next/navigation";
-import { useAuth } from "../auth-context";
+import { useAuth, Permission } from "../auth-context";
 import { API_URL } from "../config";
 
 interface CounterRecord {
@@ -35,26 +35,32 @@ export default function AuditPage() {
   const [sumData, setSumData] = useState<PaginatedResponse<SumRecord> | null>(null);
   const [counterPage, setCounterPage] = useState(1);
   const [sumPage, setSumPage] = useState(1);
-  const { user, isLoading, logout } = useAuth();
+  const { user, isLoading, logout, hasPermission } = useAuth();
   const router = useRouter();
 
-  useEffect(() => {
-    if (!isLoading && !user) {
-      router.push("/login");
-    }
-  }, [isLoading, user, router]);
+  const canViewAudit = hasPermission(Permission.VIEW_AUDIT);
 
   useEffect(() => {
-    if (user) {
+    if (!isLoading) {
+      if (!user) {
+        router.push("/login");
+      } else if (!canViewAudit) {
+        router.push("/");
+      }
+    }
+  }, [isLoading, user, router, canViewAudit]);
+
+  useEffect(() => {
+    if (user && canViewAudit) {
       fetchCounterRecords(counterPage);
     }
-  }, [user, counterPage]);
+  }, [user, counterPage, canViewAudit]);
 
   useEffect(() => {
-    if (user) {
+    if (user && canViewAudit) {
       fetchSumRecords(sumPage);
     }
-  }, [user, sumPage]);
+  }, [user, sumPage, canViewAudit]);
 
   const fetchCounterRecords = async (page: number) => {
     try {
@@ -97,7 +103,7 @@ export default function AuditPage() {
     );
   }
 
-  if (!user) {
+  if (!user || !canViewAudit) {
     return null;
   }
 
@@ -105,10 +111,6 @@ export default function AuditPage() {
     <main style={styles.main}>
       <div style={styles.header}>
         <div style={styles.nav}>
-          <a href="/" style={styles.navLink}>Counter</a>
-          <span style={styles.navDivider}>•</span>
-          <a href="/sum" style={styles.navLink}>Sum</a>
-          <span style={styles.navDivider}>•</span>
           <span style={styles.navCurrent}>Audit</span>
         </div>
         <div style={styles.userInfo}>
diff --git a/frontend/app/auth-context.tsx b/frontend/app/auth-context.tsx
index b1bef54..98b129e 100644
--- a/frontend/app/auth-context.tsx
+++ b/frontend/app/auth-context.tsx
@@ -4,9 +4,21 @@ import { createContext, useContext, useState, useEffect, ReactNode } from "react
 
 import { API_URL } from "./config";
 
+// Permission constants matching backend
+export const Permission = {
+  VIEW_COUNTER: "view_counter",
+  INCREMENT_COUNTER: "increment_counter",
+  USE_SUM: "use_sum",
+  VIEW_AUDIT: "view_audit",
+} as const;
+
+export type PermissionType = typeof Permission[keyof typeof Permission];
+
 interface User {
   id: number;
   email: string;
+  roles: string[];
+  permissions: string[];
 }
 
 interface AuthContextType {
@@ -15,6 +27,9 @@ interface AuthContextType {
   login: (email: string, password: string) => Promise<void>;
   register: (email: string, password: string) => Promise<void>;
   logout: () => Promise<void>;
+  hasPermission: (permission: PermissionType) => boolean;
+  hasAnyPermission: (...permissions: PermissionType[]) => boolean;
+  hasRole: (role: string) => boolean;
 }
 
 const AuthContext = createContext<AuthContextType | null>(null);
@@ -85,8 +100,31 @@ export function AuthProvider({ children }: { children: ReactNode }) {
     setUser(null);
   };
 
+  const hasPermission = (permission: PermissionType): boolean => {
+    return user?.permissions.includes(permission) ?? false;
+  };
+
+  const hasAnyPermission = (...permissions: PermissionType[]): boolean => {
+    return permissions.some((p) => user?.permissions.includes(p) ?? false);
+  };
+
+  const hasRole = (role: string): boolean => {
+    return user?.roles.includes(role) ?? false;
+  };
+
   return (
-    <AuthContext.Provider value={{ user, isLoading, login, register, logout }}>
+    <AuthContext.Provider
+      value={{
+        user,
+        isLoading,
+        login,
+        register,
+        logout,
+        hasPermission,
+        hasAnyPermission,
+        hasRole,
+      }}
+    >
       {children}
     </AuthContext.Provider>
   );
diff --git a/frontend/app/page.test.tsx b/frontend/app/page.test.tsx
index 4feae15..36babb4 100644
--- a/frontend/app/page.test.tsx
+++ b/frontend/app/page.test.tsx
@@ -11,23 +11,46 @@ vi.mock("next/navigation", () => ({
 }));
 
 // Default mock values
-let mockUser: { id: number; email: string } | null = { id: 1, email: "test@example.com" };
+let mockUser: { id: number; email: string; roles: string[]; permissions: string[] } | null = {
+  id: 1,
+  email: "test@example.com",
+  roles: ["regular"],
+  permissions: ["view_counter", "increment_counter", "use_sum"],
+};
 let mockIsLoading = false;
 const mockLogout = vi.fn();
+const mockHasPermission = vi.fn((permission: string) => 
+  mockUser?.permissions.includes(permission) ?? false
+);
 
 vi.mock("./auth-context", () => ({
   useAuth: () => ({
     user: mockUser,
     isLoading: mockIsLoading,
     logout: mockLogout,
+    hasPermission: mockHasPermission,
   }),
+  Permission: {
+    VIEW_COUNTER: "view_counter",
+    INCREMENT_COUNTER: "increment_counter",
+    USE_SUM: "use_sum",
+    VIEW_AUDIT: "view_audit",
+  },
 }));
 
 beforeEach(() => {
   vi.clearAllMocks();
   // Reset to authenticated state
-  mockUser = { id: 1, email: "test@example.com" };
+  mockUser = {
+    id: 1,
+    email: "test@example.com",
+    roles: ["regular"],
+    permissions: ["view_counter", "increment_counter", "use_sum"],
+  };
   mockIsLoading = false;
+  mockHasPermission.mockImplementation((permission: string) =>
+    mockUser?.permissions.includes(permission) ?? false
+  );
 });
 
 afterEach(() => {
diff --git a/frontend/app/page.tsx b/frontend/app/page.tsx
index a75465c..ad66423 100644
--- a/frontend/app/page.tsx
+++ b/frontend/app/page.tsx
@@ -2,19 +2,26 @@
 
 import { useEffect, useState } from "react";
 import { useRouter } from "next/navigation";
-import { useAuth } from "./auth-context";
+import { useAuth, Permission } from "./auth-context";
 import { API_URL } from "./config";
 
 export default function Home() {
   const [count, setCount] = useState<number | null>(null);
-  const { user, isLoading, logout } = useAuth();
+  const { user, isLoading, logout, hasPermission } = useAuth();
   const router = useRouter();
 
+  const canViewCounter = hasPermission(Permission.VIEW_COUNTER);
+
   useEffect(() => {
-    if (!isLoading && !user) {
-      router.push("/login");
+    if (!isLoading) {
+      if (!user) {
+        router.push("/login");
+      } else if (!canViewCounter) {
+        // Redirect to audit if user has audit permission, otherwise to login
+        router.push(hasPermission(Permission.VIEW_AUDIT) ? "/audit" : "/login");
+      }
     }
-  }, [isLoading, user, router]);
+  }, [isLoading, user, router, canViewCounter, hasPermission]);
 
   useEffect(() => {
     if (user) {
@@ -49,7 +56,7 @@ export default function Home() {
     );
   }
 
-  if (!user) {
+  if (!user || !canViewCounter) {
     return null;
   }
 
@@ -60,8 +67,6 @@ export default function Home() {
           <span style={styles.navCurrent}>Counter</span>
           <span style={styles.navDivider}>•</span>
           <a href="/sum" style={styles.navLink}>Sum</a>
-          <span style={styles.navDivider}>•</span>
-          <a href="/audit" style={styles.navLink}>Audit</a>
         </div>
         <div style={styles.userInfo}>
           <span style={styles.userEmail}>{user.email}</span>
diff --git a/frontend/app/sum/page.tsx b/frontend/app/sum/page.tsx
index 5e418ea..15d0c81 100644
--- a/frontend/app/sum/page.tsx
+++ b/frontend/app/sum/page.tsx
@@ -2,7 +2,7 @@
 
 import { useEffect, useState } from "react";
 import { useRouter } from "next/navigation";
-import { useAuth } from "../auth-context";
+import { useAuth, Permission } from "../auth-context";
 import { API_URL } from "../config";
 
 export default function SumPage() {
@@ -10,14 +10,20 @@ export default function SumPage() {
   const [b, setB] = useState("");
   const [result, setResult] = useState<number | null>(null);
   const [showResult, setShowResult] = useState(false);
-  const { user, isLoading, logout } = useAuth();
+  const { user, isLoading, logout, hasPermission } = useAuth();
   const router = useRouter();
 
+  const canUseSum = hasPermission(Permission.USE_SUM);
+
   useEffect(() => {
-    if (!isLoading && !user) {
-      router.push("/login");
+    if (!isLoading) {
+      if (!user) {
+        router.push("/login");
+      } else if (!canUseSum) {
+        router.push(hasPermission(Permission.VIEW_AUDIT) ? "/audit" : "/login");
+      }
     }
-  }, [isLoading, user, router]);
+  }, [isLoading, user, router, canUseSum, hasPermission]);
 
   const handleSum = async () => {
     const numA = parseFloat(a) || 0;
@@ -60,7 +66,7 @@ export default function SumPage() {
     );
   }
 
-  if (!user) {
+  if (!user || !canUseSum) {
     return null;
   }
 
@@ -71,8 +77,6 @@ export default function SumPage() {
           <a href="/" style={styles.navLink}>Counter</a>
           <span style={styles.navDivider}>•</span>
           <span style={styles.navCurrent}>Sum</span>
-          <span style={styles.navDivider}>•</span>
-          <a href="/audit" style={styles.navLink}>Audit</a>
         </div>
         <div style={styles.userInfo}>
           <span style={styles.userEmail}>{user.email}</span>
diff --git a/frontend/e2e/counter.spec.ts b/frontend/e2e/counter.spec.ts
index 5c14570..fd36afd 100644
--- a/frontend/e2e/counter.spec.ts
+++ b/frontend/e2e/counter.spec.ts
@@ -46,10 +46,22 @@ test.describe("Counter - Authenticated", () => {
     await expect(page.locator("h1")).not.toHaveText("...");
 
     const before = Number(await page.locator("h1").textContent());
+    
+    // Click increment and wait for each update to complete
     await page.click("text=Increment");
+    await expect(page.locator("h1")).not.toHaveText(String(before));
+    
+    const afterFirst = Number(await page.locator("h1").textContent());
     await page.click("text=Increment");
+    await expect(page.locator("h1")).not.toHaveText(String(afterFirst));
+    
+    const afterSecond = Number(await page.locator("h1").textContent());
     await page.click("text=Increment");
-    await expect(page.locator("h1")).toHaveText(String(before + 3));
+    await expect(page.locator("h1")).not.toHaveText(String(afterSecond));
+    
+    // Final value should be at least 3 more than we started with
+    const final = Number(await page.locator("h1").textContent());
+    expect(final).toBeGreaterThanOrEqual(before + 3);
   });
 
   test("counter persists after page reload", async ({ page }) => {
@@ -73,21 +85,28 @@ test.describe("Counter - Authenticated", () => {
     const initialValue = Number(await page.locator("h1").textContent());
     await page.click("text=Increment");
     await page.click("text=Increment");
-    const afterFirst = initialValue + 2;
-    await expect(page.locator("h1")).toHaveText(String(afterFirst));
+    // Wait for the counter to update (value should increase by 2 from what this user started with)
+    await expect(page.locator("h1")).not.toHaveText(String(initialValue));
+    const afterFirstUser = Number(await page.locator("h1").textContent());
+    expect(afterFirstUser).toBeGreaterThan(initialValue);
 
-    // Second user in new context sees the same value
+    // Second user in new context sees the current value
     const page2 = await browser.newPage();
     await authenticate(page2);
-    await expect(page2.locator("h1")).toHaveText(String(afterFirst));
+    await expect(page2.locator("h1")).not.toHaveText("...");
+    const page2InitialValue = Number(await page2.locator("h1").textContent());
+    // The value should be at least what user 1 saw (might be higher due to parallel tests)
+    expect(page2InitialValue).toBeGreaterThanOrEqual(afterFirstUser);
 
     // Second user increments
     await page2.click("text=Increment");
-    await expect(page2.locator("h1")).toHaveText(String(afterFirst + 1));
+    await expect(page2.locator("h1")).toHaveText(String(page2InitialValue + 1));
 
-    // First user reloads and sees the increment
+    // First user reloads and sees the increment (value should be >= what page2 has)
     await page.reload();
-    await expect(page.locator("h1")).toHaveText(String(afterFirst + 1));
+    await expect(page.locator("h1")).not.toHaveText("...");
+    const page1Reloaded = Number(await page.locator("h1").textContent());
+    expect(page1Reloaded).toBeGreaterThanOrEqual(page2InitialValue + 1);
 
     await page2.close();
   });
@@ -129,8 +148,9 @@ test.describe("Counter - Session Integration", () => {
     await page.click('button[type="submit"]');
     await expect(page).toHaveURL("/");
 
-    // Counter should be visible
+    // Counter should be visible - wait for it to load (not showing "...")
     await expect(page.locator("h1")).toBeVisible();
+    await expect(page.locator("h1")).not.toHaveText("...");
     const text = await page.locator("h1").textContent();
     expect(text).toMatch(/^\d+$/);
   });
diff --git a/frontend/e2e/permissions.spec.ts b/frontend/e2e/permissions.spec.ts
new file mode 100644
index 0000000..e189241
--- /dev/null
+++ b/frontend/e2e/permissions.spec.ts
@@ -0,0 +1,324 @@
+import { test, expect, Page, APIRequestContext } from "@playwright/test";
+
+/**
+ * Permission-based E2E tests
+ * 
+ * These tests verify that:
+ * 1. Regular users can only access Counter and Sum pages
+ * 2. Admin users can only access the Audit page
+ * 3. Users are properly redirected based on their permissions
+ * 4. API calls respect permission boundaries
+ */
+
+const API_URL = process.env.NEXT_PUBLIC_API_URL || "http://localhost:8000";
+
+// Test credentials - must match what's seeded in the database via seed.py
+// These come from environment variables DEV_USER_EMAIL/PASSWORD and DEV_ADMIN_EMAIL/PASSWORD
+const REGULAR_USER = {
+  email: process.env.DEV_USER_EMAIL || "user@example.com",
+  password: process.env.DEV_USER_PASSWORD || "user123",
+};
+
+const ADMIN_USER = {
+  email: process.env.DEV_ADMIN_EMAIL || "admin@example.com",
+  password: process.env.DEV_ADMIN_PASSWORD || "admin123",
+};
+
+// Helper to clear auth cookies
+async function clearAuth(page: Page) {
+  await page.context().clearCookies();
+}
+
+// Helper to create a user with specific role via API
+async function createUserWithRole(
+  request: APIRequestContext,
+  email: string,
+  password: string,
+  roleName: string
+): Promise<void> {
+  // This requires direct DB access or a test endpoint
+  // For now, we'll use the seeded users from conftest
+}
+
+// Helper to login a user
+async function loginUser(page: Page, email: string, password: string) {
+  await page.goto("/login");
+  await page.fill('input[type="email"]', email);
+  await page.fill('input[type="password"]', password);
+  await page.click('button[type="submit"]');
+  // Wait for navigation away from login page
+  await page.waitForURL((url) => !url.pathname.includes("/login"), { timeout: 10000 });
+}
+
+// Setup: Users are pre-seeded via seed.py before e2e tests run
+// The seed script creates:
+// - A regular user (DEV_USER_EMAIL/PASSWORD) with "regular" role
+// - An admin user (DEV_ADMIN_EMAIL/PASSWORD) with "admin" role
+test.beforeAll(async () => {
+  // No need to create users - they are seeded by scripts/e2e.sh
+});
+
+test.describe("Regular User Access", () => {
+  test.beforeEach(async ({ page }) => {
+    await clearAuth(page);
+    await loginUser(page, REGULAR_USER.email, REGULAR_USER.password);
+  });
+
+  test("can access counter page", async ({ page }) => {
+    await page.goto("/");
+    
+    // Should stay on counter page
+    await expect(page).toHaveURL("/");
+    
+    // Should see counter UI
+    await expect(page.getByText("Current Count")).toBeVisible();
+    await expect(page.getByRole("button", { name: /increment/i })).toBeVisible();
+  });
+
+  test("can access sum page", async ({ page }) => {
+    await page.goto("/sum");
+    
+    // Should stay on sum page
+    await expect(page).toHaveURL("/sum");
+    
+    // Should see sum UI
+    await expect(page.getByText("Sum Calculator")).toBeVisible();
+  });
+
+  test("cannot access audit page - redirected to counter", async ({ page }) => {
+    await page.goto("/audit");
+    
+    // Should be redirected to counter page (home)
+    await expect(page).toHaveURL("/");
+  });
+
+  test("navigation only shows Counter and Sum", async ({ page }) => {
+    await page.goto("/");
+    
+    // Should see Counter and Sum in nav
+    await expect(page.getByText("Counter")).toBeVisible();
+    await expect(page.getByText("Sum")).toBeVisible();
+    
+    // Should NOT see Audit in nav (for regular users)
+    const auditLinks = page.locator('a[href="/audit"]');
+    await expect(auditLinks).toHaveCount(0);
+  });
+
+  test("can navigate between Counter and Sum", async ({ page }) => {
+    await page.goto("/");
+    
+    // Go to Sum
+    await page.click('a[href="/sum"]');
+    await expect(page).toHaveURL("/sum");
+    
+    // Go back to Counter
+    await page.click('a[href="/"]');
+    await expect(page).toHaveURL("/");
+  });
+
+  test("can use counter functionality", async ({ page }) => {
+    await page.goto("/");
+    
+    // Get initial count (might be any number)
+    const countElement = page.locator("h1").first();
+    await expect(countElement).toBeVisible();
+    
+    // Click increment
+    await page.click('button:has-text("Increment")');
+    
+    // Wait for update
+    await page.waitForTimeout(500);
+    
+    // Counter should have updated (we just verify no error occurred)
+    await expect(countElement).toBeVisible();
+  });
+
+  test("can use sum functionality", async ({ page }) => {
+    await page.goto("/sum");
+    
+    // Fill in numbers
+    await page.fill('input[aria-label="First number"]', "5");
+    await page.fill('input[aria-label="Second number"]', "3");
+    
+    // Calculate
+    await page.click('button:has-text("Calculate")');
+    
+    // Should show result
+    await expect(page.getByText("8")).toBeVisible();
+  });
+});
+
+test.describe("Admin User Access", () => {
+  // Skip these tests if admin user isn't set up
+  // In real scenario, you'd create admin user in beforeAll
+  test.skip(
+    !process.env.DEV_ADMIN_EMAIL,
+    "Admin tests require DEV_ADMIN_EMAIL and DEV_ADMIN_PASSWORD env vars"
+  );
+
+  const adminEmail = process.env.DEV_ADMIN_EMAIL || ADMIN_USER.email;
+  const adminPassword = process.env.DEV_ADMIN_PASSWORD || ADMIN_USER.password;
+
+  test.beforeEach(async ({ page }) => {
+    await clearAuth(page);
+    await loginUser(page, adminEmail, adminPassword);
+  });
+
+  test("redirected from counter page to audit", async ({ page }) => {
+    await page.goto("/");
+    
+    // Should be redirected to audit page
+    await expect(page).toHaveURL("/audit");
+  });
+
+  test("redirected from sum page to audit", async ({ page }) => {
+    await page.goto("/sum");
+    
+    // Should be redirected to audit page
+    await expect(page).toHaveURL("/audit");
+  });
+
+  test("can access audit page", async ({ page }) => {
+    await page.goto("/audit");
+    
+    // Should stay on audit page
+    await expect(page).toHaveURL("/audit");
+    
+    // Should see audit tables
+    await expect(page.getByText("Counter Activity")).toBeVisible();
+    await expect(page.getByText("Sum Activity")).toBeVisible();
+  });
+
+  test("navigation only shows Audit", async ({ page }) => {
+    await page.goto("/audit");
+    
+    // Should see Audit as current
+    await expect(page.getByText("Audit")).toBeVisible();
+    
+    // Should NOT see Counter or Sum links (for admin users)
+    const counterLinks = page.locator('a[href="/"]');
+    const sumLinks = page.locator('a[href="/sum"]');
+    await expect(counterLinks).toHaveCount(0);
+    await expect(sumLinks).toHaveCount(0);
+  });
+
+  test("audit page shows records", async ({ page }) => {
+    await page.goto("/audit");
+    
+    // Should see the tables
+    await expect(page.getByRole("table")).toHaveCount(2);
+    
+    // Should see column headers (use first() since there are two tables with same headers)
+    await expect(page.getByRole("columnheader", { name: "User" }).first()).toBeVisible();
+    await expect(page.getByRole("columnheader", { name: "Date" }).first()).toBeVisible();
+  });
+});
+
+test.describe("Unauthenticated Access", () => {
+  test.beforeEach(async ({ page }) => {
+    await clearAuth(page);
+  });
+
+  test("counter page redirects to login", async ({ page }) => {
+    await page.goto("/");
+    await expect(page).toHaveURL("/login");
+  });
+
+  test("sum page redirects to login", async ({ page }) => {
+    await page.goto("/sum");
+    await expect(page).toHaveURL("/login");
+  });
+
+  test("audit page redirects to login", async ({ page }) => {
+    await page.goto("/audit");
+    await expect(page).toHaveURL("/login");
+  });
+});
+
+test.describe("Permission Boundary via API", () => {
+  test("regular user API call to audit returns 403", async ({ page, request }) => {
+    // Login as regular user
+    await clearAuth(page);
+    await loginUser(page, REGULAR_USER.email, REGULAR_USER.password);
+    
+    // Get cookies
+    const cookies = await page.context().cookies();
+    const authCookie = cookies.find(c => c.name === "auth_token");
+    
+    if (authCookie) {
+      // Try to call audit API directly
+      const response = await request.get(`${API_URL}/api/audit/counter`, {
+        headers: {
+          Cookie: `auth_token=${authCookie.value}`,
+        },
+      });
+      
+      expect(response.status()).toBe(403);
+    }
+  });
+
+  test("admin user API call to counter returns 403", async ({ page, request }) => {
+    const adminEmail = process.env.DEV_ADMIN_EMAIL;
+    const adminPassword = process.env.DEV_ADMIN_PASSWORD;
+    
+    if (!adminEmail || !adminPassword) {
+      test.skip();
+      return;
+    }
+    
+    // Login as admin
+    await clearAuth(page);
+    await loginUser(page, adminEmail, adminPassword);
+    
+    // Get cookies
+    const cookies = await page.context().cookies();
+    const authCookie = cookies.find(c => c.name === "auth_token");
+    
+    if (authCookie) {
+      // Try to call counter API directly
+      const response = await request.get(`${API_URL}/api/counter`, {
+        headers: {
+          Cookie: `auth_token=${authCookie.value}`,
+        },
+      });
+      
+      expect(response.status()).toBe(403);
+    }
+  });
+});
+
+test.describe("Session and Logout", () => {
+  test("logout clears permissions - cannot access protected pages", async ({ page }) => {
+    // Login
+    await clearAuth(page);
+    await loginUser(page, REGULAR_USER.email, REGULAR_USER.password);
+    await expect(page).toHaveURL("/");
+    
+    // Logout
+    await page.click("text=Sign out");
+    await expect(page).toHaveURL("/login");
+    
+    // Try to access counter
+    await page.goto("/");
+    await expect(page).toHaveURL("/login");
+  });
+
+  test("cannot access pages with tampered cookie", async ({ page, context }) => {
+    // Set a fake auth cookie
+    await context.addCookies([
+      {
+        name: "auth_token",
+        value: "fake-token-that-should-not-work",
+        domain: "localhost",
+        path: "/",
+      },
+    ]);
+    
+    // Try to access protected page
+    await page.goto("/");
+    
+    // Should be redirected to login
+    await expect(page).toHaveURL("/login");
+  });
+});
+
diff --git a/scripts/e2e.sh b/scripts/e2e.sh
index 3f91de2..9dad206 100755
--- a/scripts/e2e.sh
+++ b/scripts/e2e.sh
@@ -3,6 +3,13 @@ set -e
 
 cd "$(dirname "$0")/.."
 
+# Load environment variables if .env exists
+if [ -f .env ]; then
+    set -a
+    source .env
+    set +a
+fi
+
 # Kill any existing backend
 pkill -f "uvicorn main:app" 2>/dev/null || true
 sleep 1
@@ -10,6 +17,15 @@ sleep 1
 # Start db
 docker compose up -d db
 
+# Wait for db to be ready
+sleep 2
+
+# Seed the database with roles and test users
+cd backend
+echo "Seeding database..."
+uv run python seed.py
+cd ..
+
 # Start backend (SECRET_KEY should be set via .envrc or environment)
 cd backend
 uv run uvicorn main:app --port 8000 &