What it checks
A connected review of disclosures, figures and supporting information. Exact comparisons and AI-assisted prompts are clearly separated, and each finding is surfaced for a qualified reviewer to assess.
Exact checksArithmetic and matching
AI-assisted checksPresence detection and mapping
AI
Findings with context for reviewer assessment.
Exact checks
Arithmetic and matching. The comparison logic is deterministic — the same inputs produce the same result every time. The figures themselves are read out of a PDF, so where extraction is uncertain, Accurao Reviewer raises a finding rather than passing the item silently.
- Casting and arithmetical accuracy — checks totals, subtotals, aggregate roll-ups and note-to-face agreement
- Fixed asset register cross-check — compares an uploaded fixed asset register against the fixed asset note and surfaces differences
- Prior-year comparative agreement — retrieves the prior-year statutory accounts filed at Companies House and compares them with the comparative information presented
- Identifier consistency — checks the company name, registered number and director names are used consistently throughout the financial statements
AI-assisted checks
Presence detection and mapping. These are prompts to confirm, not conclusions.
- Disclosure presence check — checks the financial statements against a defined set of FRS 102 Section 1A disclosure requirements and returns the text found as evidence, so the judgement stays with the reviewer. The set is being extended during beta.
- Trial balance mapping — maps trial balance lines to the financial statements and highlights lines it could not map