Tax & Audit

Banker’s rounding, replayable workpapers.

PCAOB AS 2201 and SOX 404 demand audit trail + reproducibility. Every Sovereign agent produces a workpaper an auditor can paste back into our replay endpoint to verify what was true at the time of the engagement.

Talk to a former-Big-4 partner Read the receipts spec

Primitives shipped for tax + audit

PCAOB AS 2201 audit trail

Every workpaper AI generates is signed + replayable. Audit-bundle subscription auto-emails monthly evidence to engagement partners. Multi-party attestation lets engagement partner + concurring reviewer co-sign.

Banker's-rounded math

Cook 19 billing math + Cook 16 marketplace revenue split both use half-to-even rounding. No systemic drift over time. Auditors can't find the off-by-one-cent gotcha that breaks PCAOB workpapers.

Control-narrative drafting

Generate ICFR control narratives that cite specific transactions + policy files. Hallucination guard ensures every control reference is grounded.

Transfer-pricing memo first drafts

RAG over your intercompany agreements + comparable-set databases. Output cites Sec 482 + OECD BEPS 2.0 controls. Bias auditor flags any one-sided allocations.

Continuous SOX monitoring

SOC 2 indicator collector feeds a live control-posture board. Drift detector compares each quarter's outputs to the prior period. Quarterly attestation letter goes straight to your audit committee.

Three workflows landing on day one

"Draft SOX 404 control narratives for the new revenue-recognition system."

Agent ingests the SDLC + cutover documentation.
Composes narratives mapped to COSO 2013 components.
Hallucination detector verifies every control cites a real policy.
Engagement partner co-signs via multi-party attestation.

Narratives + signed receipts + replay-ready audit trail. Q-close prep -75%.

"Prep the Q3 audit work-paper bundle for KPMG."

Audit-bundle subscription assembles all workpapers in scope.
Banker's-rounded reconciliations attached as evidence.
Quarterly attestation letter signed by CFO + Controller.

Bundle delivered to engagement team before fieldwork starts.

"Draft the transfer-pricing memo for the German subsidiary."

Agent pulls intercompany agreements + comparable transactions.
Composes memo citing Sec 482 + BEPS Action 13 + German DPA.
Bias auditor flags any one-sided allocations.
Multi-party attestation: Tax Director + Big-4 advisor co-sign.

TP memo + signed evidence map. -80% on routine TP documentation.

Pre-mapped to audit-firm controls

SOX Section 404 — Internal Controls over Financial Reporting

PCAOB AS 2201 — Audit of Internal Control over Financial Reporting

COSO 2013 Framework — Internal Control

IRS Sec 6001 / Treas. Reg. 1.6001-1 — Records

OECD BEPS 2.0 — Transfer Pricing

PCAOB AS 1215 — Audit Documentation

EU CSRD — Corporate Sustainability Reporting Directive

SOC 2 Type 2 — continuous monitoring

Every audit firm asks: “Where’s the workpaper that ties this AI output to the policy?”

Sovereign Matrix is the answer: every agent emits a signed, replayable receipt. Every control narrative cites a real transaction. Every reconciliation uses banker’s rounding so half-cents never drift. That’s the audit trail PCAOB inspectors are pricing into next year’s peer reviews.

Schedule a procurement deep-dive