Technical accounting · For accountants, by accountants

US GAAP accounting guidance at business speed.

No hallucinations. Just source-bound citations — every conclusion carries a cryptographic proof chain.

Anti-hallucination is architectural, not probabilistic. AskGAAP is in private beta; the end-to-end flow is being validated and independent proof verification is not yet publicly available.

LIVE PROOF ARTIFACT Response time 0:03:47
Customer pays $100K upfront for 3-year SaaS contract
→ Draft response · proof-bound
ASC 606-10-25-27 · OVER-TIME RECOGNITION
Working memo · Draft for preparer review
Revenue recognition — upfront SaaS fee

A $100K upfront fee on a three-year SaaS contract points to recognition over the service period rather than at signing — the customer receives and consumes the benefit continuously, consistent with a stand-ready obligation. Confirm the performance-obligation analysis against the contract before booking.

ASC 606-10-25-27 Source-bound Open working memo →
Tier A
Source alignment
AuditorWorkpaper-structured
SHA-256Source bound
Engine self-assessment of source alignment — not a probability score. The position, and the judgment it rests on, stay yours — by design. How the engine self-assesses →
Patent Pending · Proof-Carry Architecture

How does AskGAAP make every US GAAP answer verifiable without trusting the vendor?

When you can't be wrong.

The architecture beneath every AskGAAP answer — cited, cryptographically signed, and verifiable by your auditor without trusting us.

What does AskGAAP do, and how does it turn a contract into a defensible accounting position?

From contract to defensible position, in three stages.

The controller's workflow has three surfaces — read the fact pattern, determine the technical position, produce the workpaper-structured memo. AskGAAP ships a dedicated instrument for each. Same proof-carrying architecture underneath all three.

STAGE 1 · READ
AskGAAP Reader
/interpret the fact pattern

Ingest the contract, the correspondence trail, and the deal structure. Surface the terms that matter under ASC 606, 842, 805, 718. Nothing concluded — the controller's fact-pattern analysis stays the controller's job.

  • Contract & amendment ingestion
  • Term-level extraction with source anchors
  • Variable consideration · embedded lease flags
  • Workpaper-structured export
STAGE 2 · ANALYZE
AskGAAP Analyst
/determine the technical position

Map the fact pattern across the ASC codification. Surface applicable guidance with paragraph-level citations. Deterministic synthesis phase — no LLM freedom to invent a paragraph that does not exist.

  • ASC paragraph-level citation with proof chain
  • Alternative treatment analysis
  • Analogous authority from SEC comment letters
  • Engine self-assessment on every position
STAGE 3 · DOCUMENT
AskGAAP Memo
/produce the workpaper-structured memo

Structured for external-auditor review workflows. Every claim cryptographically links to the authoritative source. An external auditor verifies independently — without trusting AskGAAP's assertions.

  • External-auditor review structure
  • Cryptographic source binding (SHA-256 + Ed25519)
  • Audit trail as byproduct of generation
  • Version-locked outputs · reproducible by design
Built for technical accounting leaders
CONTROLLERS · CAOS · TECHNICAL ACCOUNTING LEADS

AskGAAP is purpose-built for corporate controllers, chief accounting officers, and technical accounting leads at public companies. It reads contracts, transaction fact patterns, and disclosure questions across the FASB Accounting Standards Codification — with depth on ASC 606 revenue recognition, ASC 842 leases, ASC 805 business combinations, ASC 718 stock-based compensation, ASC 740 income tax, and ASC 815 derivatives and hedging.

Every conclusion is structured for external-auditor review and backed by a cryptographic proof chain — organized for the documentation practices used in PCAOB, SOX, and SEC reporting workflows. Designed for the work controllers actually sign, not the demo flow a vendor records.

The category between ChatGPT and an external technical accounting review — at business speed.

How does AskGAAP work, and how does it map to the COSO internal-control framework auditors use?

Four stages. COSO ICIF-aligned by design.

Your external auditor evaluates every internal control against the same four-stage framework. AskGAAP is built so it evaluates identically. If a vendor cannot map outputs to these four stages, they have built a chat interface — not technical accounting software.

01 · RISK
Risk assessment
What specific task would AI perform? What is the consequence if the answer is wrong? AskGAAP scopes itself to surface, organize, structure — never concludes on the controller's behalf.
COSO · Risk assessment
02 · CONTROL
Control activities
What evidence does the system produce that outputs are supported? Can it be independently verified without trusting the vendor? Proof chains answer mechanically — not probabilistically.
COSO · Control activities
03 · TRACE
Information & communication
What does the audit trail look like? Can an engagement partner trace a conclusion to source text at paragraph level? Every AskGAAP claim cryptographically binds to the authoritative source.
COSO · Information & comm.
04 · WATCH
Monitoring
How does the controller detect when the AI is wrong? What is the response protocol? Fail-closed verification: missing proof means no output. Not a warning — an architectural refusal.
COSO · Monitoring

What does an AskGAAP technical accounting memo include for the audit file?

Everything the audit file needs, generated as a byproduct.

No bolt-on documentation pass after the fact. Every memo ships with the supporting evidence the engagement partner will ask for, structured the way they expect to see it.

§
Verified ASC citations
Direct paragraph-level references to authoritative sources. No invented paragraph numbers — fail-closed verification at the architecture level.
Engine self-assessment
A source-alignment tier — A, B, or C — on every position, never a probability score. Shows the controller where to focus review attention before the engagement partner does.
?
Auditor response notes
Anticipates likely auditor questions and prepares defensible responses inline. Closes the loop before the audit committee meeting.
±
Alternative treatments considered
Documents the alternative ASC treatments evaluated and why they were not selected. Required posture under SOX 404 and PCAOB AS 2201.
Disclosure language
Footnote disclosure draft language ready to flow through to 10-K and 10-Q. Cross-references to ASC presentation and disclosure requirements.
Technical calculations
Quantitative analysis behind every conclusion — incremental borrowing rate derivations, transaction price allocations, lease term assessments.

How does AskGAAP align with 2026 SEC, COSO, FINRA, PCAOB, and AICPA expectations for AI in financial reporting?

Five frameworks. One test.

By early 2026, every major US framework — SEC, COSO, FINRA, PCAOB, AICPA — aligned on the same three tests for AI in financial reporting: data provenance, verification, accountability. AskGAAP was architected in October 2025, before most of these frameworks were published. The alignment is deliberate: first-principles design for the environment regulators now describe.

SECURITY POSTURE · BUILT-IN
Headers you can check, not claims you can't.
Every page ships Strict-Transport-Security (preload), frame-ancestors 'none', X-Content-Type-Options: nosniff, and a locked Permissions-Policy — verifiable today with the same curl -I any auditor runs. Script execution is constrained by a hash-based strict-dynamic Content-Security-Policy in _headers.
5
Frameworks aligned
SEC · COSO · FINRA · PCAOB · AICPA · 2025–2026
78%
The AI proof gap
of executives lack full confidence they could pass an independent AI governance audit within 90 days. Grant Thornton 2026 AI Impact Survey.
2
AI-washing actions
Presto · Nate Inc. — two 2025 SEC enforcement actions over misstated AI capabilities.

What should a controller understand about AI in technical accounting before an audit?

What every controller should understand about AI — before the audit asks.

The Controller's Technical Accounting AI Knowledge Base is not what AskGAAP sells. It is the practitioner's voice on the problems AskGAAP is being built to solve. Read it, share it with your team, push back where you disagree.

EDITORIAL
NOT THE PRODUCT
AskGAAP's product is technical accounting guidance for corporate accounting professionals. The knowledge base is separate: it is AskGAAP's published thinking on the regulatory environment, the AI-vendor landscape, and the controller's evolving accountability surface. One form below — your choice. Subscribe to the knowledge base alone, or tick the early-access box if the product interests you too.
Get the Series — one email per piece, no marketing list. Separate from the early-access pipeline. Subscribe to one, both, or neither — you receive only what you opt into.

Who built AskGAAP?

Built by CPAs, for the controllers who sign memos.

AskGAAP is not a venture-funded category invention. It is the product built by accountants who lived the controller's tension on the other side of the desk.

Built by CPAs, for CPAs
AskGAAP · professional CPA team

Built by accountants with public-company finance and technical-accounting experience, who lived the controller's tension between business speed and audit defensibility from the inside. AskGAAP is the product that did not exist when it was needed most.

Built by Contract Intelligence Systems LLC — a Wyoming-registered technology company with patent-pending architecture. Independent of any audit firm, any FASB-licensed publisher, and any general-purpose AI vendor.

AskGAAP · PROFESSIONAL CPA TEAM Read the knowledge base →

Frequently asked questions about AskGAAP, with answers controllers can cite.

Questions controllers actually ask.

Six questions, six direct answers. These same Q&As ship in JSON-LD FAQPage schema (in this file's <head>) so ChatGPT, Perplexity, and Gemini can cite them when a controller asks them.

What is AskGAAP?
AskGAAP is a US GAAP technical accounting tool built for corporate controllers, chief accounting officers, and technical accounting leads at public companies. It reads contracts and transaction fact patterns, maps treatment options across the ASC codification, and produces workpaper-structured memos with verified citations and cryptographic proof chains under every authority reference.
How does AskGAAP prevent ASC citation hallucinations?
Architecturally, not probabilistically. The synthesis phase has no LLM access — it assembles deterministically from verified sources. The verification layer fails closed: missing proof means no output. When a vendor says "reduces the risk of hallucination," what they mean is "hallucinates less frequently." AskGAAP's architecture cannot produce a claim without a verified source anchor. COSO ICFR · FINRA 2026 · SEC FY2026 §IV.B
Does AskGAAP replace an external technical accounting memo?
No, and it is not designed to. AskGAAP is the instrument the controller uses to prepare positions — not a substitute for the controller's professional judgment, and not a substitute for an external advisory or audit engagement when one is required. Where AskGAAP fits is the category between ChatGPT and external technical accounting review: fast, defensible positions at the pre-close judgment point.
Which ASC standards does AskGAAP cover?
Launch focus: ASC 606 revenue recognition, ASC 842 leases, ASC 805 business combinations, ASC 718 stock-based compensation, ASC 740 income tax, ASC 815 derivatives and hedging, and ASC 326 (CECL) credit losses. Coverage expands every quarter from a public-domain authoritative corpus — SEC comment letters, Treasury regulations, PCAOB standards — not from copyrighted FASB Codification redistribution.
How is AskGAAP different from ChatGPT or Numeric.io?
ChatGPT is a general-purpose assistant — not built for attestation-grade output, and it can cite ASC paragraphs that don't exist. Your current path — a Big-4 research portal, a junior's memo, a partner's review — gets there, but it costs hours per question. Numeric and similar close-automation platforms now add an assistive technical-accounting co-pilot. AskGAAP is built for one job: determining the pre-close position and binding every conclusion to a verifiable source — so you move at business speed and show the work.
Who built AskGAAP?
AskGAAP is published by Contract Intelligence Systems LLC, Wyoming, and built by a professional CPA team with public-company finance experience. Patent pending.
Join the controllers reviewing AskGAAP.
Early access, practitioner-to-practitioner. We will contact you as seats open — one email per cohort, not a newsletter. Tick the box below to also receive the Series — the lists stay separate on our side.
NO MARKETING LIST  ·  NO NEWSLETTER  ·  ONE EMAIL PER COHORT