Accounting Evidence EnginePrototypeprototype-0.1.0

Accounting Evidence Engine

One source-grounded evidence architecture for inspecting public-company disclosures, entity-linkage decisions, and the reliability limits of deterministic and structured AI systems.

  1. AuthoritySourceVerbatim bounded excerpt or public identifier
  2. ComparatorDeterministic baselineVersioned rule IDs, terms, and exclusions
  3. InterpretationStructured model outputInactive in this prototype
  4. ControlReview and releaseStatus, errors, metrics, version
Three modules, one evidence model

Inspect the work, not a marketing claim

Each module uses the same release, provenance, versioning, review, and error concepts. The prototype is intentionally bounded: it demonstrates the inspection workflow without claiming a production ingestion or model system that does not yet exist.

015 evidence items

Disclosure Evidence Monitor

Filter source-checked SEC passages, inspect filing provenance, compare selected annual disclosures, and switch between the active deterministic baseline and the explicitly inactive model layer.

Inspect filing evidence →
025 benchmark cases

Entity Linkage Auditor

Change public-safe fields in the browser, rerun deterministic matching, and inspect normalized names, candidate scores, identifiers, warnings, accepted outcomes, and rejected alternatives.

Audit a linkage decision →
03Measured vs unavailable

Reliability and Cost Console

See exactly which metrics have a population and denominator, which capabilities are not active, and which error classes the eventual benchmark must evaluate.

Open reliability evidence →
Current architecture

A bounded static release, designed around traceability

The current release is a complete prototype surface, not a public beta. Typed source records drive the pages and machine-readable snapshots; client-side linkage has no network or storage path; build-time validation rejects malformed evidence records.

Source layer

4 public companies

A small source-checked subset with exact SEC filing URLs, accession numbers, CIKs, filing dates, periods, and document locators.

Interpretation layer

Rules active; model inactive

Deterministic results include matched terms, version, and score meaning. Model, prompt, confidence, latency, and cost fields remain null until a real run exists.

Release layer

prototype-0.1.0

One release manifest controls maturity, schema, topic rules, company-universe version, data-check date, model state, and public limitations.

Prototype limitations

What this release does not evidence

The limitations are product state, not footnotes. They appear here, in the module interfaces, in the reliability console, and in the release snapshot.

  • The prototype contains a small source-checked filing sample rather than the planned 30-company public-beta universe.
  • There is no scheduled SEC ingestion, D1/R2 persistence, or public model execution in this release.
  • Precision, recall, F1, latency, and model cost are not reported because no frozen labeled benchmark or model run exists.
  • Displayed evidence is illustrative of the inspection workflow and is not an exhaustive review of any filing or company.
Scope boundary

Evidence inspection, not automated judgment

This prototype does not provide investment recommendations, assurance opinions, causal conclusions, unrestricted prompting, arbitrary URL retrieval, confidential uploads, or user accounts. Missing extracted evidence does not establish that a disclosure is absent.