The AI that closes your books
Other platforms flag variances. Cortex does the work. Investigating exceptions, auto-certifying clean accounts, generating audit-ready work papers, proposing journal entries, and orchestrating the close end to end. Your team reviews completed work, not empty worklists.
Cortex Investigation
Account 4210 · Accrued Liabilities
Confidence Scoring
Account 4210 · Accrued Liabilities
Step 1
Score every account with a 5-factor formula
Cortex scores every reconciliation using five deterministic factors. The formula is auditor-reproducible. Same inputs, same score, every time. GREEN means low risk. AMBER means review. RED triggers investigation.
How confidence scoring works →Step 2
Investigate every variance with 7 data tools
For amber and red accounts, Cortex launches an autonomous investigation agent. It queries your GL, compares prior periods, checks IC counterparts, and produces findings with specific evidence.
Inside the investigation agent →Work Paper, AI Generated
4210 · Accrued Liabilities
March 2026 Close
Balance Summary
GL Balance
$847,230.00
Subledger Balance
$834,890.00
Unreconciled
$12,340.00
Finding 1
TIMINGVariance of $8,200.00 is attributable to an accrual reversal posted on March 28 that has not yet cleared through the subledger. This pattern matches the prior three periods where reversals cleared within 3 business days of period end. Expected to resolve by April 3.
Cited Transactions
Reconciling Items
Step 3
Generate audit-ready work papers automatically
Cortex produces structured work papers with balance summaries, variance analysis, investigation findings with cited transactions, and auto-created reconciling items.
How work paper automation works →8 of 10 gates passed. Auto-certified with full audit trail.
Step 4
Auto-certify accounts through 10 compliance gates
Accounts that pass all ten gates are certified without human intervention. Each gate evaluates a specific dimension. Every certification includes gate-by-gate evidence so auditors can verify independently.
How auto-certification works →PROPOSED JOURNAL ENTRY
Account 4210 - Accrued Liabilities
Memo
Timing reversal: Q4 accrual for vendor invoice #INV-2026-0847, received and posted in January. Confidence: 0.92.
Step 5
Propose journal entries from investigation findings
When Cortex identifies a variance with a clear root cause, it drafts the correcting journal entry with supporting documentation. Your controller reviews and approves. Cortex never posts without human sign-off.
Decision Pipeline
Action: Create reconciling item RI-4210-0047
Layer 1: SOX Boundary
Journal postings, certifications, approvals
Layer 2: Materiality
Amount: $8,200 < threshold $50,000
Layer 3: Confidence
Score: 83.4% > minimum 70%
Step 6
Three-layer pipeline enforces SOX boundaries
Every Cortex action passes through three layers. SOX-critical actions are permanently blocked. Materiality thresholds control automation. Confidence self-awareness downgrades uncertain actions to suggestions.
Cortex configuration guide →70-85%
Accounts auto-certified
33s
Per account
~$7
Per full sweep
7
Data tools
Gets smarter every close cycle
Controllers provide calibration feedback. Cortex detects patterns across cycles. The auto-certification rate climbs over time.
Calibration feedback
Mark scores as correct, too high, too low, or wrong. Each calibration adjusts future scoring for that account.
Cross-cycle patterns
Recurring variances, false positives, and timing differences are detected. Items that resolve every month stop being flagged.
Configurable rules
Per-organization rules: threshold overrides, active/inactive toggles, and condition-based logic your team controls.
Where Cortex sits
Four levels of AI in accounting
Most platforms stop at Level 1. Cortex operates at Level 2 and 3 today, with Level 4 in development.
Level 1
Commentator
Flags variances and assigns risk scores. The human does all the work.
Oracle ARCS, BlackLine
Level 2
Investigator
AI investigates using structured data tools. Produces findings with evidence.
Arvexi Cortex
Level 3
Preparer
AI completes reconciliation end-to-end: certifies accounts, generates work papers, proposes journal entries.
Arvexi Cortex
Level 4
Controller
AI orchestrates the entire close: tasks, dependencies, escalations.
In development
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