September 2026 | Seed-stage operating model, vendor-agnostic
Every day, a team of AI agents runs the close as a loop. Source activity is captured, coded, supported, reconciled, and either processed by rule or handed to a human for judgment. Then the loop runs again tomorrow. The process is AI-native: the agents do the work, the accounting system holds both the transaction and the evidence behind it, and a person steps in only where judgment is needed.
Runs every dayThe agent team keeps feeds, searches, coding, accruals, reserves, and exception queues current.
Rules firstEstablished vendors and repeatable transactions flow without unnecessary review.
Evidence attachedSupport travels with the record from financial statements to source documentation.
Judgment visibleUnusual changes stop for a documented human decision, then return to the loop.
Sources
Cash and bankingbank feeds, cards, transfers
PayablesAP inbox, contracts, receipts
HR and talentwages, starts, terminations
Billinginvoices, aging, collections
↓every source feeds the loop
Daily agent loop runs every day
1 Capture and code
Run feeds and AP search
Match, classify, and reconcile
Apply account and vendor rules
Attach linked evidence
2 Accrue and reserve
Accrue known obligations
Update payroll and people changes
Refresh reserve signals
Document assumptions and support
3 Review and reconcile
Review output from 1 and 2
Run flux and variance analysis
Compare to prior month, same day
Return unusual findings to 1 and 2
4 Report and analyze
Summarize the day's work
Give a clear flux readout
Flag new vendors and anomalies
Flag off-trend month-to-date spend
Step 3 returns unusual findings to 1 and 2. Then the loop runs again tomorrow.
Human in the loop
Only when an agent cannot resolve an item by rule. Each item gets an owner, amount, question, due date, and decision, and the decision is recorded back in the loop.
The accounting system is the system of record for the transaction and its evidence. A reviewer can move from the financial statements to the ledger, to the transaction, to its support, without Accounting having to find and package it later. Because the books and variance signals are current, leadership can identify what changed and course-correct sooner.