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Use your AI client to prepare a list of bookings that need review, with supporting transactions and a proposed next step for each finding. This helps your finance team investigate exceptions; it does not certify that the ledger is complete or that the month is ready to close.

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Before you start

  • Connect your AI client and give it read access to the companies you want to review.
  • Choose the month, companies, reporting currency, and comparison period. State whether the month is still being updated.
  • Provide your approved account definitions, accrual policy, and materiality threshold. Historical bookings can provide context, but they are not evidence of your accounting policy.
  • Have invoices, contracts, and schedules available when a finding needs evidence beyond the ledger.

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See an example

The recording illustrates a review workflow. Its findings and transaction counts are examples, not a benchmark or a guarantee that every issue will be found.

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Review exceptions before making changes

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1. Agree on the review scope

Ask the client to confirm the period, companies, account definitions, and review rules before it starts. Compare the month with relevant prior periods rather than assuming that every change is an error. Seasonal spending, new contracts, and changes in business activity can explain genuine movements.

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2. Find bookings that need attention

Start with account-level summaries, then inspect the transactions behind unusual movements. Keep each transaction request limited to the relevant dates and accounts, with no more than 100 rows per request. Ask the client to disclose any incomplete results. Useful checks include:
  • Bookings whose description or supporting invoice appears inconsistent with the account definition.
  • Recurring expenses that are lower or absent compared with prior months.
  • Costs covering future periods that may require a prepaid-expense schedule.
  • Expenses incurred in the month but not yet invoiced that may require an accrual.
  • Possible duplicate bookings that need invoice or payment evidence to confirm.
A missing recurring booking is a reason to investigate, not proof of a missing accrual. The ledger alone cannot show every invoice that has not arrived or every service that has been received.

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3. Review the evidence for each finding

Ask for a table containing the company, account, transaction reference, amount, reason for review, supporting evidence, and proposed next step. Separate confirmed errors from possible issues and unanswered questions. Prepaid expenses and accrued expenses need different treatment: a prepaid expense relates to a future period, while an accrued expense relates to a cost already incurred. Ask the client to use your approved policy and supporting documents to determine the treatment.

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4. Approve corrections separately

The client can describe a proposed correction with read access. Saving a correction requires write access and your approval of the exact company, period, accounts, amounts, currency, and explanation. Review the complete entry and its effect on the financial statements before approving it. If the proposal changes, review it again. After a write, ask the client to read back the saved entry and confirm the updated balances.
Do not approve an accounting entry solely because an AI client flagged a transaction. Your finance team remains responsible for the evidence, accounting treatment, and close decision.

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Try it

Review the August 2026 close for Example Corp in euros. Compare account movements with the previous three months and use our approved chart of accounts and accrual policy. List unusual bookings, possible missing accruals, and costs that may relate to future periods. For each finding, show the supporting transactions, distinguish confirmed errors from questions, and explain what evidence is still needed. Do not save any corrections.

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Use your account definitions

Document your chart of accounts so the client has a consistent reference for account purpose and approved treatment. Include the policy owner and review date, and resolve conflicts with current approved policy before continuing. You can also reuse review instructions in your client’s skill or project instructions.

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If the review is incomplete

  • A finding has no supporting transaction: ask the client to retrieve the relevant rows or label the finding as unverified.
  • A movement has a business explanation: record the explanation and evidence; do not correct a valid booking just to make the comparison look consistent.
  • A query is incomplete: narrow the dates or accounts, continue through the remaining results, and reconcile the selected rows with the summary.
  • A correction has an uncertain outcome: read back the ledger before retrying. Do not submit the same entry again without checking whether it was already saved.

Reuse AI workflow instructions

Keep review rules available in your AI client.

Review quarterly budget performance

Explain the differences between budget and actual results.

Prepare a monthly management report

Summarize results and the questions that need follow-up.

Explain changes in financial results

Investigate the transactions behind a financial movement.