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Accounting AI agent · Management reporting

Variance-Analysis & Commentary Copilot (Evidence-Linked)

Explain the movements in a set of results — decompose each variance, propose a driver with its evidence and draft the commentary — with materiality thresholds, traceable figures and a named human signing the narrative.

4–6 weeksTypical delivery
Your stackDeployment
Every narrativeHuman review
Agent CareAfter launch

What this agent does

Automates the first draft of the explanation

In
01

Ingest actuals, budget, forecast and prior-period balances on the same reporting structure.

02

Read the detail behind each balance — journals, sub-ledger postings, volumes, rates and one-off items.

Reason
03

Size every movement against the client's own percentage and absolute materiality thresholds.

04

Decompose material movements into price, volume, mix, rate and timing effects, and state what is left over.

05

Separate translation, acquisition, reclassification and restatement effects from like-for-like movement.

Decide
06

Detect offsetting movements that net down, thin evidence and drivers the underlying detail cannot support.

07

Route unexplained residuals and anything past threshold to the named analyst or reviewer.

Out
08

Draft commentary in which every stated driver is linked to the figure and the source it came from.

09

Prepare the variance schedule and the draft narrative for review — publishing stays a human action.

Product statement

The agent proposes drivers and cites the figures behind them; the explanation that is published, and the judgement inside it, belong to a named human.

Example workflow

One movement, end to end

AgentHuman
1Period figures receivedActuals, budget, forecast and prior period on the same reporting structure
2Detail gatheredJournals, sub-ledger postings, volumes, rates, one-off items and last period's commentary
3Movement decomposedPrice, volume, mix, rate and timing effects, translation stripped out, and the residual named
4Driver proposed and citedCandidate driver, the figures behind it, threshold and offsetting checks, and confidence
No human action required

Stages 1 to 4 run without a person in the loop — a movement that decomposes cleanly and evidences itself reaches the gate unaided.

5DecisionSplits on the confidence threshold
High confidence

Decomposed, evidenced and no residual left — follows the approved path.

Low confidence

Residual unexplained, evidence thin or movements offsetting — enters human review.

Human review

The movement is held with its decomposition, the evidence behind each proposed driver and confidence.

Approve · Correct · Request review
Approved — handed back
6Commentary drafted and routedOnly where write access and approval policy allow it; nothing is published
7Outcome evaluatedDriver accuracy, commentary kept or rewritten, coverage of material movements and reviewer edits
Overrides

Every reviewer edit to a driver or a sentence is counted in the evaluation.

What should not run autonomously

Human approval stays in control

Outside the boundary — human approval required8 items
Signing off commentary that reaches the board pack.
Naming a driver the underlying detail cannot evidence.
Attributing a movement to a named team or decision.
Calling a movement one-off or non-recurring.
Automation boundaryAgent acts unaided
Size every movement against the agreed percentage and absolute thresholds.
Decompose material movements into their measurable components.
Propose candidate drivers and link each one to the figures behind it.
Route thin evidence and unexplained residuals to review.
Write actions run only inside the approval boundaries agreed during implementation. Publishing the commentary is not one of them.
Stating a forward implication or full-year effect.
Changing a materiality threshold or the comparative basis.
Adding, redefining or dropping an adjusted measure.
Restating a comparative the pack has already quoted.

Example output

One movement, annotated

Every driver the agent proposes is attached to the figures it was read from.

Variance output · single reporting lineIllustrative example
Reporting line
Basis
Variance
Proposed driver
Confidence
Residual
Distribution costs
Actual vs budget, month
$264,000 adverse
Volume, then carrier rate
91%
Named, not explained
As receivedTaken from the ledger and the plan at the same reporting structure — nothing on this side is inferred.
Evidence cited Shipment volume series Carrier rate schedule Journals over threshold
Why this driverRead off the movement's own decomposition, each figure linked — evidence, not cause.
ActionApproveCorrectRequest review
What the score decidesBelow the configured threshold the movement routes to review. The wording that reaches the pack is a reviewer's either way.

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
Every movementFrom the ledger and the plan
03Decomposition

Apply client-specific context

Use the client's own reporting structure, thresholds and comparative basis.

01Approved path

Reduce routine schedule and drafting

Movements that decompose cleanly and evidence themselves are sized, explained and drafted without manual assembly.

02Human review

Focus analysts on what is unexplained

Residuals, thin evidence and offsetting movements move to review instead of every line being written by hand.

04Build an evidence trail

Retain the decomposition, the figures behind each driver, the drafted wording, confidence, evaluator result and every reviewer edit — on both paths.

Integrations

Typical integrations

Five system groups connect to the same agent. Which of them are in scope is decided in discovery.

ERP & general ledgerNetSuite · SAP · Oracle
Dynamics 365 · Sage Intacct
Planning & budgetingAnaplan · Workday Adaptive · Pigment
Planful · Vena
Consolidation & closeOneStream · CCH Tagetik
Oracle FCCS · Close-management tools

Agent

Variance analysis & commentary

Reads the movement
Proposes drivers
Cites the evidence

Reporting & BIBoard and management packs · Power BI
Tableau · Snowflake
Observability & evaluationOpenTelemetry · Langfuse
Supported monitoring/evaluation sources

Integration availability depends on the client's existing systems and API access.

Agent controls

Six layers between the model and your board pack

Each control wraps the one inside it. A movement clears every layer before its wording is drafted, and publishing sits outside all six.

L6 · Outermost — last line of defenceInward → L1 · closest to the model
L6Rollback / safe modeRestrict automation if evaluations or production signals degrade.Roll back
L5Version monitoringTrack model, prompt, threshold and comparative-basis changes.Track
L4TraceabilityRecord the decomposition, cited figures, draft wording and every edit.Record
L3Named-human sign-offDefine which wording may stand and who signs the narrative.Gate
L2Evidence bindingWithhold any driver that cannot be tied to a figure a reviewer can open.Withhold
L1Confidence thresholdsLow-confidence drivers and unexplained residuals require review.Require review
Model coreExplanation proposed — decomposition, candidate driver, cited figures and confidence
L1 – L2Decide whether the explanation may stand
L3Decides who signs the published narrative
L4 – L5Keep the evidence and the basis traceable
L6Pulls automation back when signals degrade

How Nestack evaluates it

Evaluate the full workflow — not only the final wording.

Coverage runs the whole depth of the workflow, and every layer is cut by slice.

Surface — the draft commentary the reviewer reads
Depth of coverage ▼
E1Final-output evaluationWas the proposed driver the one the business recognises?
E2Step-level evaluationWas the movement sized and decomposed on the right basis?
E3Tool evaluationDid it read the correct period, entity and comparative?
E4Confidence calibrationDo low-confidence drivers actually get rewritten more often?
E5Slice evaluationHow does performance change across specific reporting cohorts?
E6Business outcomeWhat share of material movements was covered, and covered correctly?
Floor — the narrative a named human signs

Failure modes

Where each failure originates in the agent

Seven failure modes plotted against the five stages of the agent lifecycle.

Agent lifecycleDirection of processing →
01 · Retrieval2 modes
VA-01

Comparative moved since reported

Prior figures were restated after the pack last quoted them.

VA-02

Like-for-like basis missing

Translated and acquired figures arrive with nothing to strip out.

Stage gathersActuals, plan, comparatives and the detail behind them
02 · Decomposition2 modes
VA-03

Correlation named as driver

A series that moved alongside is proposed as the reason.

VA-04

Offsetting movements netted

Two real movements cancel and the line decomposes to nothing.

Stage proposesDriver candidates, cited figures and confidence
03 · Tool / write1 mode
VA-05

Reviewer edit overwritten

A regenerated draft replaces wording a reviewer already changed.

Stage writesOnly where write access and approval policy allow it
04 · Output1 mode
VA-06

Movement restated, not explained

The sentence repeats the figure and names no driver at all.

Stage returnsThe draft commentary the reviewer and the board see
05 · Change / Version1 mode
VA-07

Reclassification read as movement

An account remapping lands as if the business had moved.

Stage tracksModel, prompt, threshold and account-mapping changes
Sev-1 · unsupported wording could reach the pack Sev-2 · a real movement goes unexplained Sev-3 · basis incomplete, routed to review

Affected slices

Commentary that reads well can hide concentrated risk

Aggregate commentary quality can look acceptable while a small number of reporting cohorts carry most of the rewrites and nearly all of the drivers that did not survive review. Nestack reports performance by slice, not only in total.

Slice performance — reported separately, not only in aggregateIllustrative example
SliceFailure rateLift Lift vs. thresholdStatus
Lines with offsetting movements5.7%3.8× Review
Restated or reclassified comparatives4.2%2.8× Review
Foreign-currency and acquired entities2.8%1.9× Watch
Steady-state repeat lines1.1%0.7× Normal
Bar: lift vs. steady-state baseline · scale 0–4.0× · tick marks the 2.0× review threshold 2 of 4 slices over threshold

Evidence-linked improvement

Each reviewer edit is kept as a label

The labels are a by-product of review — every sentence a reviewer rewrites records the driver proposed and the one the business recognised.

Improvement cycle · five stagesSwitchback — the path turns at Improve and returns at Learn
01Detect

Rewrite rate, unexplained residuals or missed material lines rise in a cohort.

02Diagnose

Traced to the comparative basis, a driver rule or a missing source.

03Improve

The threshold, basis or driver rule is re-approved by the reporting owner.

04Verify

The change is re-drafted against the periods whose commentary was rewritten.

05Learn

The reviewer's own wording becomes the reference answer for that line.

Learn → DetectThe return edge. Next period's draft is scored against every sentence the last one had rewritten.

Typical build scope

Twelve workstreams across six weeks

The build scope read against the delivery timeline. Week structure follows the six-week plan — discovery, decomposition, drafting and review, evaluation, then a parallel reporting cycle and handover.

Workstream Week 1Week 2Week 3Week 4Week 5Week 6
01Reporting-line and materiality-threshold discovery.
02ERP and planning-system API assessment.
03Comparative basis and adjusted-measure definitions.
04Actuals, plan and comparative ingestion.
05Movement sizing and decomposition logic.
06Evidence linking and source resolution.
07Driver proposal and confidence scoring.
08Commentary drafting and house wording rules.
09Reviewer edit, sign-off and audit trail.
10Evaluation suite and regression periods.
11Reporting-pack assembly and write-back.
12Observability, deployment and Agent Care handover.
12 workstreams · 6 weeks · bar shows the weeks a workstream is active — several run in parallel Final 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.

Capability✓ in scope · — not at this tier PilotOne reporting pack ProductionProduction integration AdvancedMultiple entities / systems
Introduced at Pilot
Movement sizing and thresholds
Human sign-off on every narrative
Baseline evaluation
Introduced at Production
Price, volume and mix decomposition
Every driver linked to its figures
Drafted commentary in house wording
Reviewer edit and audit trail
Observability and evaluation
Introduced at Advanced
FX and acquisition separation
Multi-entity consolidated packs
Enterprise controls
Build price From $5,000 From $8,000 Custom quote
Final build priceConfirmed after discovery based on reporting structure, ERP, planning and consolidation integrations, entity count, decomposition depth 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
01Your reporting structure and the lines you explain Reporting-line and materiality-threshold discoveryWeek 1
02Percentage and absolute thresholds, per account Movement sizing rules and the review gateWeek 1
03Your comparative basis and adjusted-measure definitions Basis rules, and FX and acquisition separationWeek 2
04Access to the ledger, planning and consolidation systems API assessment, then actuals, plan and comparative ingestionWeek 2
05The volumes, rates and operational data behind the lines Decomposition logic, evidence linking and source resolutionWeek 3
06Recent packs, including one whose commentary was rewritten Evaluation suite, regression periods and failure-mode testingWeek 4
07Named preparers, reviewers and the reporting owner Reviewer edit and sign-off workflow, then a parallel cycleWeeks 5–6
Nothing else is required Deployment, documentation and Agent Care handover are ours.

Delivery timeline

Four phases across six weeks

Phases are drawn over the weeks they actually occupy. Week 5 drafts a live period alongside your analysts, so the two sets of wording can be read side by side.

Phase W1W2W3W4W5W6
Discovery W1
Build W2 – W3
Evaluate W4 – W5
Pilot & Launch W5 – W6
Week focus W1Reporting lines, thresholds and the comparative basis agreed W2Ledger, plan and consolidation ingestion, and the first decomposition W3Driver proposal, evidence linking and confidence logic W4Evaluation against past packs, and failure-mode testing W5Parallel drafting on a live period — commentary written, nothing published W6Reviewer sign-off in production, then Agent Care handover
Reading the bandBars span only the weeks their work is named in. Evaluation and the parallel drafting run genuinely overlap in week 5.
At the end of W6One reporting cycle has been drafted in parallel and read line by line against what your team wrote, then Agent Care takes over monitoring.
DurationSix-week plan shown · typical delivery 4–6 weeks, sequenced so the parallel run lands on a real reporting cycle.

Next step · Accounting AI agent

Build a variance and commentary copilot around your reporting cycle.

Show us your reporting lines, your materiality thresholds and a recent pack with the commentary your team wrote. We'll score a draft against what your team actually published last period and show you the gap.

Nestack Agents · Variance analysis & commentaryAGT-ACC-12 · Agent Care available after launch