Disclosure-Drafting & Reporting Assistant (Notes to the Accounts)
Draft the notes from approved figures and policies, cross-cast every figure to the statements — held for management approval, with evaluation and guardrails built in.
Ingest the trial balance, the primary statements and last year's approved accounts.
02
Normalise each note into entity, period, framework and the figures it has to carry.
Reason
03
Draft the note from the approved policy, the agreed template and the figures behind it.
04
Roll prior-year comparatives forward and re-check them against any restatement.
05
Work the disclosure checklist for that framework, period and entity.
Decide
06
Flag notes that no longer agree to the statement, the ledger or each other.
07
Route materiality, judgement and new-disclosure questions to management.
Out
08
Retain each figure, its source, the drafted text, the checklist result and the decision.
09
Write into the reporting file only inside the approval boundaries agreed during implementation.
→Product statement
The agent drafts and cross-checks inside the approval boundaries agreed during implementation; it judges no materiality question, and management approves the financial statements.
Example workflow
One note, end to end
AgentHuman
1Note openedThe reporting calendar, the disclosure checklist or a movement in the trial balance
2Scope resolvedEntity, period, framework, the thresholds management set and last year's approved wording
3Note draftedFigures taken from the ledger, comparatives rolled forward, text built from the approved policy and template
4Controls appliedCross-cast, checklist coverage, comparative and cross-reference checks and confidence threshold
No human action required
Stages 1 to 4 run without a person in the loop — nothing has entered the reporting file yet, so the lane stays empty until the gate.
5DecisionSplits on the confidence and note-class gate
High confidence
Joins the reporting file as a cross-cast draft.
Low confidence
Held with the figure it could not agree.
Note owner review
The note is held with its figures, their source, the checklist result and the break that stopped it.
Approve · Amend · Refer up
Approved — handed back▼
6Note enters the reporting fileApproved before the statements are issued; the agent settles nothing about what has to be disclosed
7Outcome evaluatedCross-cast accuracy, checklist coverage, text rewritten in review, tagging validation and business outcome
Rewrites
Text rewritten and referred up in review is counted in the evaluation.
What should not run autonomously
Human approval stays in control
Outside the boundary — human approval required8 items
Whether an item is material enough to disclose.
Anything issued to shareholders or a regulator.
New or amended accounting-policy wording.
Going-concern wording and material uncertainties.
Automation boundaryAgent acts unaided
✓Draft note text from the approved policy and template.
✓Cross-cast every figure to the statements and the ledger.
✓Roll comparatives forward and check them for restatement.
✓Work the checklist and refer open questions up.
Text and figures reach the reporting file only inside the approval boundaries agreed during implementation.
Judgements, estimates and the sensitivities shown.
Related-party relationships and subsequent events.
Restating a comparative or a prior-period error.
Changes to templates, checklists or thresholds.
Example output
One note, annotated
Everything the agent drafts is attached to the figure and the policy it came from.
Drafted note · single disclosureIllustrative example
Note
Entity
Period
Cross-cast
Confidence
Held for
Trade and other payables
Reporting group
FY25
Agrees to the balance sheet
92%
A restated comparative
As receivedExactly as the reporting calendar sets them — the agent does not decide a note is needed.
Evidence usedYear-end ledger balanceLast year's signed noteApproved policy wording
Why it stops hereThe current figure agrees; the comparative does not match last year's approved note.
ActionApproveAmendRefer up
What the score decidesBelow the configured threshold the note is held for its owner instead of entering the file.
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 open notesFrom the reporting calendar
03Drafting
Apply your own policy wording
Use the approved accounting policies, the group's templates and the note wording signed off last period.
01Approved path
Figures agreed before review
Each amount in a drafted note is cast, cross-cast to the primary statements and traced back to the ledger.
02Human review
Name the gaps the draft cannot close
Disclosure points the draft cannot answer, and wording that moved since last period, are listed for the reviewer.
04Build an evidence trail
Retain each figure, its source, the drafted text, confidence, evaluator result and the approval 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.
Rolled-forward notes behave; the ones written for the first time, or against a restated comparative, carry most of the cross-cast and comparative errors. 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-time adoption notes
6.4%
3.7×
Review
Restated comparatives
4.4%
2.6×
Review
Judgement and estimate notes
3.1%
1.8×
Watch
Rolled-forward routine notes
1.1%
0.6×
Normal
Bar: lift vs. routine-note baseline · scale 0–4.0× · tick marks the 2.0× review threshold2 of 4 slices over threshold
Evidence-linked improvement
Every rewrite ends up in the template
A rewrite in review does not stop at this period's note — the wording, the check or the checklist entry behind it is changed too.
Improvement cycle · five stagesSwitchback — the path turns at Improve and returns at Learn
01Detect
Rewrites, cross-cast breaks or checklist gaps rise in a note cohort.
02Diagnose
Failure traced to the figure source, the template, the checklist or the comparative.
03Improve
Template wording or a checklist entry is corrected — approved and version-linked.
04Verify
Affected notes are re-drafted against the current statements.
05Learn
The approved wording becomes the template; the break becomes a standing check.
Learn → DetectThe return edge. Next period starts from corrected wording and one more cross-cast 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, figures and templates, drafting workflow, evaluation, integration, then production validation and handover.
WorkstreamWeek 1Week 2Week 3Week 4Week 5Week 6
01Workflow discovery and approval-boundary definition.
02Source-system and platform assessment.
03Note inventory, framework and threshold mapping.
04Figure extraction and note templates.
05Drafting, cross-cast and comparative checks.
06Confidence scoring and referral routing.
07Management approval workflow.
08Reporting-platform and tagging integration.
09Evaluation suite and regression cases.
10Checklist coverage and drafting guardrails.
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 lets the agent decide what must be disclosed.
Capability✓ in scope · — not at this tierPilotOne set of notesProductionProduction integrationAdvancedGroup and multi-framework
Introduced at Pilot
Drafts traced to approved sources✓✓✓
Cross-cast to the statements✓✓✓
Management approval✓✓✓
Baseline evaluation✓✓✓
Introduced at Production
Disclosure-checklist coverage—✓✓
Comparative and restatement checks—✓✓
Approved write actions—✓✓
Observability and evaluation—✓✓
Introduced at Advanced
Group and multi-framework notes——✓
iXBRL and ESEF tagging support——✓
Enterprise controls——✓
Build priceFrom $5,000From $8,000Custom quote
Final build priceConfirmed after discovery based on the notes in scope, reporting frameworks, source systems, approval 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 notes in scope and the framework they follow→Note inventory, framework and threshold mappingWeek 1
02Who approves each note and who approves the accounts→Approval-boundary definition and write controlsWeek 1
03Access to the ledger, consolidation and reporting file→Source-system and reporting-platform assessmentWeek 2
04Last year's approved accounts and your note templates→Note templates and comparative roll-forward checksWeek 2
05Your checklist and the thresholds management set→Checklist coverage, cross-cast checks and referral routingWeek 3
06The notes that were rewritten most last period→Evaluation suite, regression cases and failure-mode testingWeek 4
07Named reviewers or test users→Management approval workflow, then a pilot note set 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. Drafting waits on the note inventory agreed in week 1.
PhaseW1W2W3W4W5W6
DiscoveryW1
BuildW2 – W3
EvaluateW4 – W5
Pilot & LaunchW5 – W6
Week focusW1Workflow discovery, approval boundary and note inventoryW2Figure access, note templates and last year's wordingW3Drafting workflow, cross-cast checks and approval controlsW4Evaluation suite, checklist coverage and failure modesW5Reporting-platform integration, pilot notes and correctionsW6A live note set drafted and approved, then Agent Care handover
Reading the bandBars cover only the weeks their work is named in. Evaluate and Pilot share week 5: the first live notes are drafted while the suite still runs.
At the end of W6A live set of notes has been drafted, cross-cast and approved, then Agent Care watches the cross-casts, the checklist and the rewrite rate.
DurationSix-week plan shown · typical delivery 4–6 weeks depending on scope confirmed in discovery.
Next step · Accounting AI agent
Build a disclosure-drafting assistant around your reporting cycle.
Show us your note set, last year's approved accounts and your disclosure checklist, and tell us who approves what. We'll draft one note against your own checklist and agree what the agent may never settle.
