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Financial services

Regulatory reporting.
It reconciles.

A regulatory submission is a set of numbers each of which must be defensible back to a source system. That makes most of the work reconciliation and evidencing rather than calculation — and it makes the design principle unusually clear.

WHY THE NUMBERS ARE NOT THE PROBLEM

Regulatory reporting teams rarely struggle with the arithmetic. They struggle with the fact that a figure in a submission has to be reconciled to a source system that was not designed to produce it, that definitions differ between the regulation and the general ledger, and that when a number moves between periods somebody has to explain why in terms a supervisor accepts.

The recurring work is therefore: chase the break, find the explanation, evidence it, and write the commentary. All of that is document and system archaeology, and it is done under a deadline every quarter by people who could be doing analysis instead.

An AI system is well suited to the archaeology and badly suited to the arithmetic. That division is the whole architecture, and inverting it — letting a model compute a reportable figure — is the failure mode we design against explicitly.

THE DIVISION OF LABOUR
01

Deterministic: every reported figure

Calculated by code, from a defined source, reproducibly. A model never computes a number that appears in a submission. This is not a caution about current capability; it is a property the submission requires.
02

AI-assisted: explaining a break

When a reconciliation fails, an agent traces the difference across systems and periods and proposes the explanation with the supporting records attached. This is the task that consumes the most human hours and it is genuinely well suited to retrieval and reasoning.
03

AI-assisted: rule interpretation

Answering “what does the current text require for this instrument?” with a citation into the regulation and your internal interpretation. Interpretation remains your compliance function’s; the system retrieves and cites, it does not opine. Reduces the standing dependency on two or three people who hold it in their heads.
04

AI-assisted: commentary drafting

Producing the first draft of period-over-period narrative from the reconciled movements, for a human to correct and own. Saves the blank page, not the judgement.
WHAT MAKES IT DEFENSIBLE

Every AI-produced element is labelled as such, with its sources attached, and is reviewed by a named person before it forms part of a submission. That review is the control, and pretending it can be removed is how a reporting system becomes a finding.

The lineage runs in both directions. From any figure you can reach the source records; from any source change you can find the figures it affects. Building this is unglamorous data engineering and it is what makes the AI layer useful rather than decorative — an agent that cannot show its working produces text nobody is allowed to rely on.

And the model version is pinned and recorded per reporting period. If a supervisor asks in five years how a particular explanation was produced, the answer has to be reproducible, which means the system that produced it has to be reconstructable.

HOW A BREAK GETS EXPLAINED
RECONCILIATION PATH
  1. Break detected
    figure vs source system
  2. Trace
    across systems and periods
  3. Assemble evidence
    the supporting records
  4. Propose explanation
    cited, labelled AI-produced
  5. Named reviewer
    accepts, corrects or rejects
  6. Reported figure
    computed by code, always
Solid: the explanation path Dashed: the deterministic calculation, untouched by the model
The agent explains and evidences. Every figure in the submission is still calculated deterministically from a defined source.
QUESTIONS
QUESTIONS — 3

No, and we would decline to build that. Reported figures are calculated deterministically from defined sources. What the AI layer does is explain, evidence and draft around those figures, which is where the hours actually go.

The retrieval corpus is versioned, so you can ask what the rules required at a point in time rather than only what they require now. That matters when a prior period is reopened, and it is a small design decision with a large payoff.

Usually not. Reconciliation explanation and citation-grounded question answering are well within reach of a self-hosted open-weight model, which for financial data is frequently the preferred deployment anyway.

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30-minute technical call · no deck

Automate the
archaeology.

Not the arithmetic. The hours are in explaining the break, and that is the part a system can genuinely help with.

CASE STUDIES

Shipped work.
Go and check it.

The work we can name, with the live site, our scope and the boundary made explicit. Select a project to see the evidence; each is a full case study, not a logo or a claim.

sonora.com
The Sonora homepage on desktop: a full-bleed dune landscape behind the headline “Transform Your Life with Sound”, with App Store and Google Play download buttons.
sonora.com — homepage, 1440×900 sonora.com →
Live Consumer wellness · Mobile + web

Sonora

Cognitive AI Ltd · 2026

A free sound-wellness app, described by its publisher as AI sound therapy that reads a short vocal sample at the start of a session and generates a soundscape for that moment. We designed and built the website and its backend, produced assets for the iOS and Android apps, and supported the application prototype.

Read the case study →

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WHO WE HAVE BUILT FOR

Twenty-one years of applications, platforms and campaigns for names you know.

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