Spreadsheet Failure ModeManual Workflow
Root Operational Bottleneck
Statutory packs for overseas entities are built by converting group-GAAP trial balances to local GAAP in reconciliation sheets, with adjustments typed from prior-year files and re-explained to local auditors each cycle.
Control Hazard & Audit Exposure
Late or inconsistent local filings incur regulatory penalties and auditor overruns, and because adjustments live in sheets there is no ledger record of how group figures became statutory figures.
Deterministic Software ReplacementClient-Owned Architecture
Multi-GAAP Accounting Engine & Statutory Translation Service
Multi-GAAP accounting engine that keeps parallel ledgers per entity with rule-based adjustments from group to local GAAP, and a statutory translation service that generates each filing pack from posted balances.
Continuous Assertion Rule
Reconciliation assertion: local GAAP equity must equal group GAAP equity plus posted adjustment entries for every entity and period, and a statutory pack can only generate when that reconciliation holds.
