1 Record to Report AI Agent, Live in Production.

Reviewing draft financial statements is a task where human attention is structurally mismatched to the work. The errors that matter are almost never within a page — they are between pages. A movement in the cash flow statement that does not agree with the balance sheet, a note whose total differs from the face of the statement it supports, a disclosure that this year’s numbers require but last year’s did not so it was never added to the checklist. Finding those means holding several documents in mind simultaneously and cross-checking dozens of figures, which is exactly the activity that degrades under time pressure and at the end of a long close.

Financial Statement Review does that cross-checking. It tests whether the primary statements tie to each other, whether the notes agree with the face, and whether the disclosures the numbers require are actually present. The last check is the one worth having: disclosure requirements are triggered by the figures, but the working practice is to carry forward the prior year’s note list, so a newly triggered disclosure is missed precisely because nothing prompts it. This is a single agent covering one process, and its output is a list of inconsistencies for the reviewer to resolve — it does not redraft the statements or exercise judgement about materiality.