CPAs, Accounting & Audit

The entity and its reporting framework. The standard in question. Materiality. The review path the position has to survive. You see the brief before it runs.

• ·IRS — US federal tax guidance and rulings
• ·SEC — filings, staff guidance and enforcement
• ·FASB — US GAAP standards and updates
• ·PCAOB — audit standards and inspection findings
• ·GAO — federal audit and accountability reporting
• ·Federal Register · eCFR — US regulatory text
• ·IFRS Foundation — international standards for cross-border engagements
• ·EUR-Lex — EU accounting and audit directives

Every claim carries a provenance tag. [SOURCED] means traced to a verified reference. [INFERRED] means analytical inference — flagged automatically. Claims that cannot be traced are labelled as inference, never presented as fact.

• The Architect maps the transaction structure and how the treatment flows through the statements.
• The Strategist reads standard-setter direction, enforcement patterns and where the guidance is heading.
• The Engineer checks the arithmetic, the recognition mechanics and the measurement basis.
• The Counsel surfaces exposure — the position a reviewer, an inspector or a regulator would challenge first.
• The Contrarian sole mandate: argue the treatment is wrong, and name what would have to be true for it to be right.

Five complete analyses. Five distinct angles. Not five versions of the same answer. Then they challenge each other, anonymously. Then they converge — and when one perspective refuses to, that dissent is preserved rather than averaged away.

Output:GO / PIVOT / NO GO / INSUFFICIENT BASIS · Confidence score · Decision matrix · Minority Report · Testable predictions.

Questions Pilot5.ai helps with

• Does this arrangement meet the criteria for revenue recognition over time, or at a point in time?
• Is this lease classification defensible under the current standard, or are we relying on a stale reading?
• Do we consolidate this entity, and what is the strongest argument that we should not?
• What is the position a PCAOB inspector would challenge first in this file?
• How does this treatment differ under IFRS, and does the difference matter to the user of the statements?

Common questions

Is client and engagement data confidential?

Engagement content is never used to train any AI model. A pseudonymization layer replaces entity and personal identifiers with reversible tokens before anything reaches a model, and restores them only in your result — automated detection reduces what reaches a provider, though it cannot guarantee elimination. Each deliberation leaves a timestamped record you can retrieve by ID, which is the kind of artifact a file is expected to contain. Retention periods and Zero Data Retention mode are set out in our Privacy Policy.

Does it replace the engagement team or our research subscriptions?

No. Pilot5.ai does not provide accounting, tax or audit advice. It stress-tests a treatment before it is signed — naming the position an inspector would challenge first — which is the review your own process schedules late and this brings forward.

What does it cost, and does it survive busy season?

The estimate is shown before the deliberation runs, reserved at launch, settled on completion, with any excess refunded, so the cost of a position is known before it is incurred. Current rates are on the pricing page.