Technical accounting · Built for controller teams

US GAAP accounting guidance at business speed.

AskGAAP's product is the Intelligent Scenario Analyzer, being built to read the fact pattern, analyze the technical position, and, when you want one, document the result — designed for source-bound citations and reviewable proof chains.

AskGAAP is in private beta: source-binding and proof-chain controls are design goals under end-to-end validation, and independent proof verification is not yet publicly available.

EXAMPLE ANALYSIS · ILLUSTRATIVE 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 planned architecture is designed to keep source references and cryptographic proof data available for professional review.

What is AskGAAP's product, and what does it do with an accounting scenario?

One product: the Intelligent Scenario Analyzer.

AskGAAP's product is the Intelligent Scenario Analyzer. You bring the scenario — a contract, a transaction, an open question — and the analyzer is being built to read the fact pattern, analyze the technical position, and, when you want one, document the result. These are capabilities of one product, not a fixed sequence: the analyzer is designed to let you revisit the analysis as facts change, stop once you reach a supported conclusion, and produce an output only when you need one. Each capability and its source-binding controls remain under private-beta validation.

CAPABILITY · READ
Read the fact pattern
/interpret the fact pattern

Ingest the contract, the correspondence trail, and the deal structure. Surface the terms that matter under standards such as ASC 606, 842, 805, and 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
CAPABILITY · ANALYZE
Analyze the position
/determine the technical position

Map the fact pattern across authoritative accounting and financial reporting guidance — recognition, measurement, presentation, and disclosure. Surface applicable guidance with paragraph-level citations. Designed with a deterministic synthesis phase — no LLM freedom to invent a paragraph that does not exist.

  • Paragraph-level citation with proof chain
  • Alternative treatment analysis
  • Analogous authority from SEC comment letters
  • Engine self-assessment on every position
CAPABILITY · DOCUMENT · OPTIONAL
Document the result (optional output)
/produce the output you need, when you need it

Choose the output that fits the moment — a workpaper-structured memo, action notes, a saved analysis to return to later, or a draft email to stakeholders. Outputs meant for the audit file are structured for external-auditor review workflows. Each claim is designed to link cryptographically to the authoritative source, so an external auditor can verify it independently once public verification is available — without trusting AskGAAP's assertions.

  • External-auditor review structure
  • Cryptographic source binding (SHA-256 + Ed25519)
  • Audit trail as byproduct of generation
  • Version-locking and reproducibility · under validation
Built for corporate finance and accounting leaders
CFOS · CONTROLLERS · CAOS · TECHNICAL ACCOUNTING LEADS

AskGAAP is being built for corporate finance and accounting leaders — CFOs, controllers, chief accounting officers, and technical accounting leads. The planned launch focus includes workflows involving 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.

The design target is workpaper-structured output for professional review, with source and proof data organized for finance and accounting workflows. Product behavior remains under private-beta validation; no auditor or regulator acceptance is promised.

Design goal: support the work between general-purpose AI and external technical-accounting review.

How does AskGAAP keep its own AI accountable to the controller?

How AskGAAP keeps AI accountable.

Four questions a controller should put to any AI used in technical accounting, and how AskGAAP's private-beta design is built to answer them. Structured to align with the COSO internal-control framework. That is an AskGAAP design choice, not a claim that an external auditor, regulator, or standard setter requires or will accept this implementation.

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.
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 are designed to answer mechanically — not probabilistically.
03 · TRACE
Information & communication
What does the audit trail look like? Can an engagement partner trace a conclusion to source text at paragraph level? Each AskGAAP claim is designed to bind cryptographically to the authoritative source.
04 · WATCH
Monitoring
How does the controller detect when the AI is wrong? What is the response protocol? Designed to fail closed: missing proof means no output. Not a warning — an architectural refusal.

What does every AskGAAP scenario analysis give you?

Everything the review needs, built into the analysis.

No bolt-on documentation pass after the fact. Each scenario analysis is designed to carry the supporting evidence the engagement partner will ask for, structured the way they expect to see it. A memo is one optional way to package that analysis — many scenarios end in a supported conclusion, not a document.

§
Source-anchor checks
Planned paragraph-level source references with a control designed to stop output when a required anchor is missing. End-to-end behavior remains under validation.
≡
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
Designed to anticipate likely auditor questions and prepare defensible responses inline. Closes the loop before the audit committee meeting.
±
Alternative treatments considered
Designed to record the alternative ASC treatments evaluated and why they were not selected, so reviewers and auditors see the reasoning behind a conclusion, not just the conclusion.
Disclosure language
Planned footnote disclosure draft language for 10-K and 10-Q review. Cross-references to ASC presentation and disclosure requirements.
∑
Technical calculations
Planned quantitative support for reviewable conclusions, including transaction price allocations, lease term assessments, and related calculations.

What authoritative guidance is AskGAAP built on, and how does it weigh one source against another?

Built on an Authority Hierarchy, not a pile of documents.

AskGAAP is built on a structured body of authoritative accounting and reporting guidance, organized as an Authority Hierarchy: primary authority first, then secondary authoritative sources, then implementation and interpretive guidance. The analyzer is designed to rank guidance in that order, cite the source it relies on, and label its own derived analysis as analysis — so the accounting and disclosure implications of a scenario trace back to the authority that supports them.

TIER 1 · PRIMARY AUTHORITY

Primary authority

The sources that establish the requirement. Where they speak, they govern.

  • FASB Accounting Standards Codification (ASC)
  • SEC rules and regulations, including Regulation S-X and S-K, and Staff Accounting Bulletins
  • PCAOB standards
  • Code of Federal Regulations and Congressional materials
  • Pre-codification FASB standards, for historical context
TIER 2 · SECONDARY AUTHORITATIVE

Secondary authoritative sources

Professional and international standards consulted alongside primary authority, never above it.

  • AICPA Audit and Accounting Guides, practice aids, and technical Q&As
  • IASB / IFRS Foundation standards, for comparison
TIER 3 · IMPLEMENTATION & INTERPRETIVE

Implementation and interpretive guidance

Guidance that shows how the standards are applied in practice. It informs the analysis; it does not outrank the authority it interprets.

  • SEC staff speeches, statements, and industry guides
  • Transition Resource Group and CAQ materials
  • Practitioner application guidance grounded in real-world accounting and audit engagement experience
  • FASB Concepts Statements, as nonauthoritative context
  • Treasury, IRS, and other federal and state materials
How AskGAAP uses the hierarchy
RANK · CITE · DERIVE

Rank. The analyzer is designed to weigh guidance by its place in the hierarchy, so interpretive material never displaces the primary authority it explains.

Cite. Positions are designed to point back to the source they rely on, at paragraph level where the source allows it.

Derive. Where AskGAAP infers or derives an implication from the guidance, the result is presented as AskGAAP analysis with its supporting authority, never as authoritative text.

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.
Why it matters: when AI touches technical accounting, the controller has to be able to show what supports each output — before the auditor asks.
2
AI-washing actions
Presto · Nate Inc. — two 2025 SEC enforcement actions over misstated AI capabilities.
Why it matters: overstating what an AI tool can do has drawn SEC enforcement, so ask every AI vendor — AskGAAP included — to separate what is built from what is still planned.

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 the Intelligent Scenario Analyzer for corporate finance and accounting leaders. 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.

We use your email only for the publication list you request. Formspree processes the submission. Privacy Notice

What should a finance team check before relying on any AI tool for accounting and reporting work?

Three things to check before relying on an AI tool.

How it protects your data, what it will not do, and what it costs — worth asking of any AI tool, including AskGAAP.

How AskGAAP differs

General-purpose AI assistants and close-automation tools can be useful, but their outputs may vary in reliability, accuracy, and completeness as facts, documents, and conversation context become longer and more complex. AskGAAP is being designed for source-bound technical-accounting work, so material positions remain connected to supporting facts and authoritative sources for professional review. The product remains in private-beta validation.

Plans and pricing, in plain language.

Public prices are not set while the product remains in private beta. The planned structure is:

No subscription
FreeLimited-use access without a credit card.
Pay as you goBuy credits when needed, without a subscription.
Subscription plans
IndividualRecurring credits and expanded features for one professional.
TeamShared administration, more credits, and team capabilities.
EnterpriseHigher capacity and organizational capabilities.

Who built AskGAAP?

Built for the leaders whose names are on the numbers.

AskGAAP is a pre-launch product shaped around the tension between business speed, professional judgment, and reviewable support.

Built for technical-accounting teams
AskGAAP · product and editorial team

AskGAAP is being built around controller and technical-accounting workflows. The product remains in private beta while its source-binding, review, and proof controls are validated.

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

AskGAAP · PRODUCT AND EDITORIAL TEAM Read the knowledge base →

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

Questions controllers actually ask.

Ten questions, ten direct answers. The same Q&As are provided as JSON-LD FAQPage structured data for machine readability; this does not guarantee display, ranking, or citation by any search or answer engine. Questions about using AI in your own technical accounting work are answered in the Controller's Guide.

What is AskGAAP?
AskGAAP is a pre-launch US GAAP technical-accounting platform being built for corporate finance and accounting leaders — chief financial officers, controllers, chief accounting officers, and technical accounting leads. The public site currently provides ungated research and an early-access request path; product capabilities remain in private-beta validation.
How is AskGAAP designed to control unsupported ASC citations?
AskGAAP's private-beta design requires a verified source anchor before an accounting claim can reach the reviewable output path. End-to-end validation is ongoing, and independent public proof verification is not yet available. This is an AskGAAP product-design statement, not a requirement or capability attributed to any regulator or standard setter.
Does AskGAAP replace an external technical accounting memo?
No. AskGAAP's Intelligent Scenario Analyzer is being designed to support controller preparation across the whole scenario, not only a memo: it is intended to decompose the fact pattern, surface the open questions that still need answers, organize the supporting workpapers, and, when you want one, draft an optional memo. It will not replace the controller's professional judgment or an external advisory or audit engagement when one is required.
Which ASC topics does AskGAAP cover?
AskGAAP's citation corpus is designed to span the full FASB Accounting Standards Codification, referenced by topic and paragraph identifier, with licensed text retrieved under your own subscription. The topics controllers search for most include ASC 606 Revenue from Contracts with Customers, ASC 842 Leases, ASC 740 Income Taxes, ASC 805 Business Combinations, ASC 360 Property, Plant, and Equipment, ASC 718 Compensation—Stock Compensation, ASC 450 Contingencies, ASC 326 Financial Instruments—Credit Losses, ASC 820 Fair Value Measurement, ASC 350 Intangibles—Goodwill and Other, ASC 505 Equity, ASC 250 Accounting Changes and Error Corrections, ASC 470 Debt, ASC 480 Distinguishing Liabilities from Equity, and ASC 230 Statement of Cash Flows. Disclosure-heavy topics such as ASC 850 Related Party Disclosures, ASC 810 Consolidation, including variable interest entities, and ASC 205 Presentation of Financial Statements, including going concern, are part of the same corpus. Guided workflows in the planned launch focus start with 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. This is a roadmap statement, not a claim that every workflow is publicly available.
Is AskGAAP built for life sciences, pharma, and medtech companies?
AskGAAP is being built with life sciences as its first focus, for the arrangements that make biotech, pharma, and medtech accounting some of the most judgment-heavy work in US GAAP: milestone, licensing, and CRO study arrangements under ASC 606 Revenue from Contracts with Customers; collaboration agreements under ASC 808 Collaborative Arrangements; funded research and development under ASC 730 Research and Development; and medical-device bundled product-and-service arrangements under ASC 606. Each position is designed to carry citation-anchored references to the Codification paragraphs that support it, and because the citation corpus is designed to span the full Codification, the same analysis is intended to serve controllers in every industry. Product capabilities remain in private-beta validation.
Can AI write your SEC financial statement footnotes and disclosures?
AskGAAP is being built to do more than guide you through complex technical accounting standards. It is designed to carry the same analysis through to SEC financial statement presentation and disclosure: footnote disclosure drafts for 10-K and 10-Q review, with each statement anchored by citation to the ASC presentation and disclosure requirements and the SEC rules, including Regulation S-X and S-K, that support it. You start from a sourced, reviewable draft instead of a blank page, and you remain the author of what is filed. Product capabilities remain in private-beta validation.
How does AskGAAP support SOX 404 documentation?
AskGAAP is being built to produce SOX 404-ready documentation as a byproduct of the technical analysis itself, not as a separate pass after the fact. Each position is designed to record the alternative ASC treatments evaluated and why they were not selected, carry citation-anchored references to the authority it relies on, and receive a source-alignment tier (A, B, or C) that shows reviewers where to focus. The result is designed to give control owners and the external auditor a traceable chain from every conclusion to its source. Product capabilities remain in private-beta validation.
Can AskGAAP help you prepare for the external audit?
AskGAAP is being built to get you ready for audit while you do the accounting, not afterward. Every analysis is designed to be structured for external-auditor review, with citation-anchored references from each conclusion to its authoritative source, a record of the alternative treatments considered, and auditor response notes that anticipate the questions your engagement team is likely to ask and prepare defensible answers inline, before the audit committee meeting. Each claim is designed to link cryptographically to its source so your auditor can verify it independently once public verification is available. Product capabilities remain in private-beta validation.
How is AskGAAP different from general-purpose AI like ChatGPT?
General-purpose AI models generate text by predicting what comes next, and they present a wrong ASC citation with the same confidence as a correct one, so verifying every reference falls to the controller. AskGAAP is being designed as a source-bound alternative for pre-close technical-accounting work: its private-beta design requires a verified source anchor before an accounting claim can reach the reviewable output path, and the controller still authors the conclusion. Product capabilities remain in private-beta validation; the current public offering is the knowledge base and early-access request path.
Who publishes AskGAAP?
AskGAAP is published by Contract Intelligence Systems LLC, a technology company. AskGAAP is pre-launch. 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.

We use your email to process this early-access request. Formspree processes the submission. Privacy Notice

NO MARKETING LIST  ·  NO NEWSLETTER  ·  ONE EMAIL PER COHORT