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Agentic accounting
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What an accounting agent should be allowed to do
A practical boundary for agents that investigate records, prepare accounting work, and carry out approved changes.
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Accounting, agents, and trustworthy work.
Practical notes on moving accounting work forward without losing the source, the review, or the person accountable for the result.
LATEST NOTES
Close operations
A balanced trial balance is not a finished close
Equal debits and credits are necessary. They do not prove that every source, estimate, exception, and review step is complete.
Accounting evidence
From a financial question to the records behind it
A trustworthy financial answer should preserve its entity, period, basis, report path, and supporting activity.