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The engagements you had to turn away last year — take them this year.

AI-native audit software for small and mid-sized CPA firms. The system prepares the engagement; the CPA concludes — with sign-off at every gate.

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Why firms choose Materiality

The whole engagement, one system.

Collect, plan, analyze, and report in one place — AI does the preparation labor so the partner’s time goes back to judgment, not paperwork.

Take on what you used to turn away

The structural work — intake, planning, cross-reference, workpaper assembly — stops being linear in headcount. Your team takes on more engagements without growing.

More engagements, same team

AI prepares. You conclude.

Every output is a draft for the CPA to review. The licensed professional makes and owns every judgment — the system never signs off.

Your signature, your judgment

Peer-review-ready from day one

Decisions, sign-offs, and the evidence behind them are captured as the work happens — so the file stands on its own when a reviewer comes in cold.

Defensible by construction
File custody
OneDrive-native tenant isolation
AI oversight
Every output, a CPA draft
Audit trail
Append-only · peer-review ready
Access
Row-level security · engagement scoped
Three gates. Three signatures.

The system drafts. You decide. Always.

Every engagement moves through three gates. At each one, the AI hands the CPA a draft with its work shown — and the CPA’s signature is what closes the gate.
AI · draft
Planning draft
Risk · scope · materiality
Gate 1
CPA · signed
Planning signed
Rationale required
AI · draft
Fieldwork analysis
Tick & tie · JE scoring
Gate 2
CPA · signed
Findings reviewed
Judgment calls
AI · draft
Report draft
Opinion · workpapers
Gate 3
CPA · signed
Engagement complete
Final signoff
PLANNING
InputPlanning draft
GateGate 1
OutputPlanning signed
FIELDWORK
InputFieldwork analysis
GateGate 2
OutputFindings reviewed
REPORT
InputReport draft
GateGate 3
OutputEngagement complete
What the CPA sees

AICPA-format findings. Not a summary.

The system generates findings in the structure peer reviewers expect — condition, criteria, cause, effect, AU-C reference — with the supporting evidence one click away. The CPA reviews, modifies, or dismisses with rationale.
F-2025-014Cash — Existence assertion· AU-C 500.06
CPA review required
Condition
Bank confirmation for FNB account #…4183 returned balance $248,312.04; trial balance shows $251,208.54. Unreconciled variance: $2,896.50.
Criteria
AU-C 500.06 — sufficient appropriate audit evidence. Variances >performance materiality require reconciliation.
Cause (observed)
Two outstanding deposits post-cutoff not reflected in year-end cash ledger. Bank statement dated Jan 3, 2025.
Effect
Immaterial individually; reviewed as part of aggregate passed-AJE consideration.
Draft conclusion — Variance reconciled via timing; no adjustment proposed. CPA to confirm aggregate passed-AJE threshold.Evidence: bank_confirmation_FNB_2024.pdf · tb_cash_reconciliation.xlsx
Pilot program · selective

Ready to take the engagements you used to turn down?

We’re onboarding firms individually. Tell us about your engagement mix and we’ll schedule a working session, not a demo.

Request a working sessionRead the whitepaper