Assemble the audit pack — lead schedules tied to the trial balance, evidence matched to each request and prior-year figures re-checked — held for preparer sign-off, with evaluation, audit trails and guardrails built in.
Ingest the request list, the trial balance and prior-year workpapers from supported systems.
02
Normalise each request into entity, period, account grouping and the evidence it calls for.
Reason
03
Build the lead schedule from the ledger and agree it to the trial balance it was drawn from.
04
Match supporting documents to the request, the account and the period they belong to.
05
Roll prior-year workpapers forward and re-check every carried figure against this year's data.
Decide
06
Flag breaks in the tie-out, unsupported balances and populations that cannot be shown complete.
07
Route estimate, judgement and disclosure items to the named preparer for sign-off.
Out
08
Retain the request, the source extract, the schedule, the evidence and the preparer's decision.
09
Release items to the auditor only inside the approval boundaries agreed during implementation.
→Product statement
The agent assembles and cross-checks inside the approval boundaries agreed during implementation; it gives no assurance, and a named preparer signs the pack.
Example workflow
One request, end to end
AgentHuman
1Request receivedRequest list, auditor portal or the finance team's own tracker
2Scope resolvedEntity, period, account grouping, materiality and last year's version of the same item
3Item assembledLead schedule built from the ledger, prior year rolled forward, supporting documents attached
4Controls appliedTie-out to the trial balance, entity and period checks, evidence-to-balance checks and confidence threshold
No human action required
Stages 1 to 4 run without a person in the loop — nothing has left the finance team yet, so the lane stays empty until the gate.
5DecisionSplits on the confidence and item-class gate
High confidence
Joins the pack as a tied, evidenced draft.
Low confidence
Held with the check it could not clear.
Preparer sign-off
The item is held with its schedule, source extract, evidence and the break that stopped it.
Approve · Amend · Send back
Signed — handed back▼
6Item enters the packSigned by the preparer before it reaches the auditor; the agent concludes nothing
7Outcome evaluatedTie-out accuracy, population completeness, preparer amendments, auditor queries and business outcome
Amendments
Corrections and send-backs made at sign-off are counted in the evaluation.
What should not run autonomously
Human approval stays in control
Outside the boundary — human approval required8 items
Anything released to the auditor.
Judgements, estimates and the basis for them.
Disclosure wording and the disclosure checklist.
Written answers to auditor queries.
Automation boundaryAgent acts unaided
✓Build lead schedules and agree them to the trial balance.
✓Match evidence to the request, entity and period.
✓Roll prior-year workpapers forward and re-check every carried figure.
✓Flag breaks and route the item to the named preparer.
Items reach the auditor only inside the approval boundaries agreed during implementation.
Any assertion that a population is complete.
Re-issuing a pack after a late journal.
Work the audit team will later test.
Changes to account mappings or tie-out tolerances.
Example output
One request, annotated
Everything the agent assembles is attached to the request and the extract it came from.
Assembled item · single requestIllustrative example
Request
Entity
Period
Tie-out
Confidence
Open break
Accruals lead schedule
Operating subsidiary
FY25
Agrees to the trial balance
91%
An accrual without support
As receivedThe request, entity and period exactly as the request list states them — the agent does not widen the period or pull a second entity in.
Evidence usedTrial-balance extractPrior-year signed schedulePosted supplier invoices
Why it holdsEvery other line agrees to posted support; one accrual rests on an estimate the ledger does not evidence, so the item does not go out whole.
ActionApproveAmendSend back
What the score decidesBelow the configured threshold the item is held for the named preparer instead of entering the pack.
Value
Where AI adds value
The same four claims, placed at the point in the workflow where each one applies.
Where the value landsValue 01 – 04
All PBC requestsFrom the auditor's request list
03Assembly
Apply your own ledger and close
Use the trial balance, the account groupings and last year's signed workpapers as they stand today.
01Approved path
Cut the schedule-rebuilding time
Routine, in-scope requests come back assembled, tied and evidenced instead of being rebuilt each year.
02Human review
Put preparers on the judgement items
Estimates, disclosures and unsupported balances reach a named preparer instead of every request doing so.
04Build an evidence trail
Retain the request, source extract, assembled schedule, confidence, evaluator result and preparer decision — on both paths.
Integrations
Typical integrations
Five system groups connect to the same agent. Which of them are in scope is decided in discovery.
First-year requests and multi-entity consolidations take far more tie-out and evidence work than the routine ones, and that is where the failures land. Nestack reports performance by slice, not only in total.
Slice performance — reported separately, not only in aggregateIllustrative example
Slice
Failure rate
Lift
Lift vs. threshold
Status
First-year audit requests
6.1%
3.6×
Review
Multi-entity consolidations
4.2%
2.5×
Review
Late-journal re-runs
3.1%
1.8×
Watch
Routine reconciliations
1.1%
0.6×
Normal
Bar: lift vs. routine-reconciliation baseline · scale 0–4.0× · tick marks the 2.0× review threshold2 of 4 slices over threshold
Evidence-linked improvement
What breaks once becomes a standing check
Every break found in one cohort is turned into a check that runs before assembly, so next period's pack starts from that check rather than from last year's file.
Improvement cycle · five stagesSwitchback — the path turns at Improve and returns at Learn
01Detect
Tie-out breaks or unsupported items rise in a request cohort.
02Diagnose
Failure isolated to the extract, the mapping, the evidence match or the roll-forward.
03Improve
Mapping corrected or a pre-assembly check added — approved and version-linked.
04Verify
Affected requests are re-assembled against the current trial balance.
05Learn
The break becomes a standing check; the signed schedule becomes next year's baseline.
Learn → DetectThe return edge. The next cycle starts against a current extract and one more pre-assembly check.
Typical build scope
Twelve workstreams across six weeks
The build scope read against the delivery timeline. Week structure follows the six-week plan — discovery, ledger and request mapping, assembly workflow, evaluation, integration, then production validation and handover.
WorkstreamWeek 1Week 2Week 3Week 4Week 5Week 6
01Workflow discovery and assurance-boundary definition.
02Source-system and workpaper assessment.
03Request-list, entity and account-grouping mapping.
04Ledger extraction and schedule templates.
05Tie-out, evidence and roll-forward checks.
06Confidence scoring and hold routing.
07Preparer sign-off workflow.
08Workpaper and document-system integration.
09Evaluation suite and regression cases.
10Guardrails and release controls.
11Observability and trace instrumentation.
12Deployment, documentation and Agent Care handover.
12 workstreams · 6 weeks · bar shows the weeks a workstream is active — several run in parallelFinal scope and sequence confirmed in discovery
Engagement tiers
What each tier includes
Rows are the capabilities named in each tier's scope. Higher tiers include everything below them. No tier adds testing or assurance.
Capability✓ in scope · — not at this tierPilotOne entityProductionProduction integrationAdvancedGroup and multi-entity
Introduced at Pilot
Assembled schedules and tie-outs✓✓✓
Preparer sign-off✓✓✓
Assurance-boundary controls✓✓✓
Baseline evaluation✓✓✓
Introduced at Production
Evidence matching and gap chasing—✓✓
Prior-year roll-forward checks—✓✓
Approved release actions—✓✓
Observability and evaluation—✓✓
Introduced at Advanced
Group and multi-entity packs——✓
Multi-stage sign-off——✓
Enterprise controls——✓
Build priceFrom $5,000From $8,000Custom quote
Final build priceConfirmed after discovery based on entities in scope, request volume, source systems, sign-off controls and deployment requirements.
Separate from buildBuild pricing is separate from recurring Agent Care, which covers managed monitoring, evaluations, incidents and verified improvements after launch.
What we need from you
What you bring, and what we build with it
Each input maps to a piece of build scope and a week in the delivery timeline.
You bringWe build with it
01The request list and who owns each item→Request-list, entity and account-grouping mappingWeek 1
02The assurance boundary and who signs the pack→Assurance-boundary definition and release controlsWeek 1
03Access to the ledger, trial balance and document store→Source-system and workpaper assessmentWeek 2
04Last year's signed workpapers and lead schedules→Schedule templates and prior-year roll-forward checksWeek 2
05Tie-out tolerances and the thresholds for holding an item→Confidence scoring, tie-out checks and hold routingWeek 3
06The auditor queries that cost you most last year→Evaluation suite, regression cases and failure-mode testingWeek 4
07Named preparers or test users→Preparer sign-off workflow, then pilot pack and production validationWeeks 5–6
Nothing else is requiredDeployment, documentation and Agent Care handover are ours.
Delivery timeline
Four phases across six weeks
Phases are drawn over the weeks they actually occupy. Build waits on week 1 because the assurance boundary decides what the agent may assemble at all.
PhaseW1W2W3W4W5W6
DiscoveryW1
BuildW2 – W3
EvaluateW4 – W5
Pilot & LaunchW5 – W6
Week focusW1Workflow discovery, assurance boundary and request-list mappingW2Ledger and document access, schedule templates and the assembly baselineW3Assembly workflow, tie-out checks and preparer sign-off controlsW4Evaluation suite, release guardrails and failure-mode testingW5Workpaper-platform integration, pilot pack and targeted correctionsW6A live request cycle under sign-off, verification and Agent Care handover
Reading the bandBars cover only the weeks their work is named in. Evaluate and Pilot both sit in week 5 — the first live pack is assembled while the suite is still running.
At the end of W6A live request cycle has been assembled and signed, then Agent Care monitors tie-outs, holds and the queries the pack still attracts.
DurationSix-week plan shown · typical delivery 4–6 weeks depending on scope confirmed in discovery.
Next step · Accounting AI agent
Build an audit-preparation copilot around your close.
Show us your request list, your trial balance and last year's workpapers, and tell us who signs the pack. We'll rebuild one item the way your preparers would, then agree what the agent may assemble unsigned.
