◆ Supervised Orchestrator
Runs the close calendar end-to-end … sequencing reconciliations, booking standard and accrual journals, validating the sub-ledger-to-GL ties, and producing the close package. Holds the close-state checklist outside context across the cycle, with a controller-oversight agent gating the judgement entries before the close locks.
Memory
Working The live close checklist, pending journals and tie-out status.
Episodic Prior closes, recurring accruals and where breaks usually surface.
Semantic Close policy, journal-entry standards, accrual methodologies, GAAP.
Procedural Close-sequencing and accrual-estimation playbooks refined each cycle.
Store File-based memory tool + close ledger
Orchestration
orchestrator-worker MCPA2A
Harness · Managed Agents … long-running orchestrator session; structured note-taking holds the close-state checklist outside context; code-exec for journal and validation math.
Tools
{ } General ledger + close cockpit API { } Journal entry posting API ⇄ Reconciliation status A2A ›_ Validation + accrual math Code exec ⇄ Controller-oversight agent A2A
Evals & guardrails
- Four-eyes: every non-standard / judgement journal is re-derived and approved by an independent controller-oversight agent before posting.
- Sub-ledger-to-GL tie-out must pass within materiality before the close advances.
- Agent-as-judge review of the close package for completeness and balance.
- Immutable close audit log; the close locks only on the oversight agent's gate, never on its own say-so.
Offline reflection
Offline replay of each close to learn which accounts and accruals slow the cycle, resequencing the checklist and pre-staging the usual breaks next month.
Frontier edge
- ▲Long-horizon autonomy: drives the full multi-day close calendar as one checkpointed task chain, holding state across days without losing the thread.
- ▲World-model close simulation: forecasts which accounts and accruals will jam the cycle and resequences the checklist to clear them first.
- ▲Agent-mesh orchestration (A2A): fans the close out to recon and intercompany workers and negotiates ordering as feeds land, not on a fixed script.
A sample run
Trigger Business day +1: month-end close window opens.
- 1Confirm all sub-ledger feeds in; trigger the recon agent across accounts.
- 2Book standard and accrual journals; flag judgement entries for approval.
- 3Validate sub-ledger-to-GL ties; resolve or escalate residual breaks.
- 4Assemble the close package and route to the controller-oversight agent for the gate.
Output A balanced trial balance and close pack delivered on BD+2; two judgement accruals gated by the controller-oversight agent, everything else tied out and documented.
In numbers
closes by BD+2
Close cycle
88%
Journals auto-prepared
Handoffs
Across ⇢ External auditors (read-only workpaper access at quarter-end)