Standard Accounting
Built for Australian Chartered Accountants

Technical accounting research, cited to the paragraph.

Every answer grounded in retrieved AASB and IFRS text. Built for CAs who write position papers on the calls that get audited.

Position paper extract
AASB 15

Recognition of the implementation fee

The upfront implementation activity is not distinct where it does not transfer a good or service to the customer in itself AASB 15.27(b). The fee forms part of the consideration for the ongoing SaaS service and is recognised over the hosting term AASB 15.35(a).

The judgment we apply

Whether the setup work is separately identifiable is a judgment on the facts. Absent evidence the customer could benefit from the setup on its own or with another vendor, we treat it as non-distinct.

Retrieved paragraph
AASB 15.27(b) “…the entity’s promise to transfer the good or service to the customer is separately identifiable from other promises in the contract…”

An extract from a drafted paper. Every claim is anchored to a retrieved paragraph of the standard.

Built for the work that actually gets audited
Revenue recognition Leases Impairment Business combinations Financial instruments

A research tool you can build a position paper on.

Standard Accounting was designed by a Brisbane CA with an audit background, for the exact moments when generic AI stops being useful and the professional standard starts.

Cited to the paragraph

Every substantive claim carries a paragraph-level anchor: AASB 15.27(b), not "as per AASB 15".

Grounded in real AASB text

Answers are built from retrieved standard paragraphs, not model recall. If it isn't in the standard, it doesn't get cited.

Judgment-augmenting

The tool separates what the standard says from the judgment we apply. The professional call is still yours.

Built by a CA, for CAs

Designed by a Brisbane-based Chartered Accountant with an audit background. Australian standards, Australian spelling, Australian workflow.

How it works

Two passes. One built for issue-spotting. One built for the judgment call.

The pipeline mirrors how a technical accountant actually works: first surface the standards in play, then reason from them.

Extract

Surface every AASB issue in the fact pattern.

Reads a contract or fact pattern and returns each issue in scope with a triggering reason and a live / uncertain / refuse classification. No blind spots hidden by confident tone.

Distinct performance obligation (unbundled setup fee)
AASB 15.27 · live
Recognition over time (continuous benefit to the customer)
AASB 15.35(a) · live
Material right on renewal (pricing evidence needed)
AASB 15.B40 · uncertain
Lease component (no identified asset)
refused · no basis
Judge

Produce the reasoned position, with the standard alongside.

For each issue, the judgment pass returns a reasoned accounting position with quoted standard paragraphs and a clearly marked "the judgment we apply" section, so the professional call stays with you.

The standard says

A promised good or service is distinct if the customer can benefit from it on its own or with other readily available resources AASB 15.27(a).

The judgment we apply

On the facts, the setup work confers no standalone benefit and the customer has no realistic alternative supplier: the fee is not distinct and is recognised over the hosting term.

AI and accounting have been broken until now.

Generic AI has a fluency problem: it invents citations, misattributes paragraphs, and speaks with confidence where a professional would refuse. That's fine for a first draft of an email. It is not fine for the file you sign your name to.

Standard Accounting takes the opposite posture: retrieval-grounded, refuse-when-unsure, and structurally honest about the difference between the standard and the judgment.

Retrieval-grounded citation

Answers are anchored to paragraphs actually retrieved from the standard. If a citation appears, the paragraph text behind it exists.

Refuses when unsure

Issues are classified live, uncertain, or refused. The tool would rather flag a gap than invent one. It's the same discipline you'd expect of a good grad.

Separates standard from judgment

Every position visibly separates the standard says from the judgment we apply. Your professional voice is preserved, not replaced.

Built for the people writing the memo.

If you're the person the partner turns to for the technical view, this is for you.

Senior accountants

Drafting position papers on judgmental issues: revenue, leases, impairment, financial instruments.

Audit managers

Reviewing client positions and needing a fast, defensible second view on the standard behind the treatment.

Technical accounting leads

Running the technical mailbox for the firm or group, turning fact patterns into cited memos, faster.

Small-firm partners

No national technical desk behind you? A research tool that acts like one, on the standards you actually apply.

Join the waitlist. We're onboarding CAs one at a time.

Early users get direct access to the founder, a real say in what gets built next, and priority once we open more broadly.

No credit card Hosted & stored in Australia Your fact patterns are not used to train models
FAQ

Straight answers.

Does it replace my professional judgment?

No, and the product is designed against that idea. Every position visibly separates "what the standard says" from "the judgment we apply". You still sign the memo. Standard Accounting is a research tool that gets you to the paragraph faster, not a substitute for the professional call.

Where does the standard text come from?

The AASB and IFRS paragraphs are retrieved from an indexed corpus of standard text. Every citation the tool surfaces is anchored to a retrieved paragraph: if it can't retrieve it, it doesn't cite it. That's the whole point.

Isn't this just ChatGPT with an accounting prompt?

No. Generic AI has a fluency problem: it will invent citations and paragraph references with total confidence. Standard Accounting runs a two-pass pipeline over a retrieval index of the standards themselves, refuses when the standard doesn't support a call, and structurally separates the standard from the judgment. It is built for output you can put in front of an audit partner.

Is it Australian standards only?

AASB is the domestic-first focus, with IFRS awareness where the standards align. We're built for Australian CAs, in Australian spelling, on the workflow Australian firms actually run.

Is it available yet?

We're in early access, onboarding CAs one at a time so we can watch the pipeline against real fact patterns. Join the waitlist and we'll be in touch directly.

How do you handle data and confidentiality?

The application and your data (fact patterns, uploaded contracts and draft memos) are hosted and stored in Australia (Sydney). Your content is never used to train AI models. Model inference today runs under zero-data-retention, no-training terms; for firms with data-residency requirements, inference can be moved to in-region (Asia-Pacific) endpoints. Talk to us about your requirement before onboarding. Full security and data-handling documentation is provided to early access customers as part of onboarding.