45 of the 93 vendor records on this site (48 percent, computed from the records at build) quote a sentence from the maker's own pages on where a person reviews, approves or decides. Exhibit 1 sets those sentences side by side, A to Z by maker, so the wording can be compared: some say every action waits for approval, some say only exceptions reach a person. Exhibit 2 lists the 48 records whose pages, as read, do not say.
Exhibit 1.45 statements on human review, A to Z by maker
The maker's sentence, verbatim, with the product lines and the use cases the record addresses (our reading).
| Product (maker) | Where a person reviews (quoted) | Use cases (our reading) |
|---|---|---|
| Agicap AIAgicap | Agicap surfaces anomalies and prompts you for review and action with full context, not just a notification.q1 | Forecasting, Treasury and FX, Collections and cash application |
| Auditoria AI agentsAuditoria.AI | agents operate within the approval hierarchies and segregation-of-duties rules a customer’s finance team configures, with human review required for exceptionsq2 | Accounts payable, Collections and cash application |
| AI in BILLBILL | while keeping final decision-making power.q3 | Accounts payable, Payment anomalies and fraud |
| Brex AI agentsBrex | escalates exceptions, and follows up with anyone out of compliance.q4 | Expense audit |
| Caseware Verity AgentsCaseware | generating citation-backed suggestions auditors can review, refine, accept or overrideq5 | Audit preparation |
| Cube AI, FP&Agents, Cube MCP ServerCube | Agents scale finance's capacity, while the people remain in control.q6 | Forecasting, Variance analysis |
| DataSnipper AI, AlwinDataSnipper | We believe in creating AI-augmented workflows with humans in the loopq7 | Audit preparation |
| Agentic CloseDigits | Surfaces exceptions with context on what was attempted and whyq8 | Close automation, Reconciliation |
| Docyt AI agents, BooksGPTDocyt | High-precision AI with humans in the loopq9 | Close automation, Forecasting |
| Scenario agent, Modeling agent, Formula agent, Reporting agent, BvA agent, Data transformation agent, Data classification agentDrivetrain | Every change is reviewable, versioned, and traceable to its source.q10 | Forecasting, Variance analysis |
| EftsureEftsure | Trained fraud analysts investigate and make independent, out-of-band callbacks whenever automated checks can't resolve a case.q11 | Payment anomalies and fraud |
| Field AgentsFieldguide | Planning arrives assembled and evidence-backed, ready for practitioners to review before fieldwork begins.q12 | Audit preparation |
| AI Variance Analysis, AI Matching, GenAI governance frameworkFloQast | FloQast alerts teams to items needing attention, flags material balances, notifies preparers of fluctuations, and logs all sign-offs.q13 | Variance analysis, Reconciliation, Close automation |
| Hypatos GBS AgentsHypatos | or when needed, to a human.q14 | Accounts payable |
| Intuit AI in QuickBooksIntuit | Intuit AI offers ways to fix anomalies, but you decide your next move.q15 | Collections and cash application, Close automation |
| Currency Management Automation, Kantox AI assistantKantox | according to rules set by the treasury team.q16 | Treasury and FX |
| Intelligence Core, Lucanet LumeLucanet | Lucanet Lume provides a single interface to query, instruct, and review.q17 | Close automation, Variance analysis, Tax research |
| Maxio AIMaxio | Every action agent stops and waits for your approval before it writes anything, on all four agents, every time.q18 | Variance analysis, Collections and cash application |
| Navan IntelligenceNavan | admins only focus on the exceptions that truly need attention.q19 | Expense audit |
| Flux Analysis Agents, Bank Reconciliation AgentsNominal | teams only see true mismatches, missing entries, or suspicious activity that actually needs attention.q20 | Variance analysis, Reconciliation, Close automation |
| Numeric AI, App StudioNumeric | You approve it, check on key metrics, and send new agents after what’s leftq21 | Close automation, Variance analysis |
| Optro AI, Optro AssistantOptro (formerly AuditBoard) | Your team sets the boundaries, governs and tunes the agents, and approves outcomes.q22 | Audit preparation |
| AI Chat, AI Cowork, AI ClosePuzzle | AI Chat is read-only and asks before taking any action. AI Cowork prepares work for your review, and nothing is finalized until you approve it.q23 | Close automation, Reconciliation |
| Ramp Intelligence, Ramp agentsRamp | Any risky or ambiguous transactions are flagged to you, fast.q24 | Expense audit, Accounts payable |
| Aura AIRillet | Every action is reviewable, with an audit trail by default. Approve and edit every step.q25 | Close automation |
| Rossum AI agentsRossum | ask for approvalq26 | Accounts payable |
| Rydoo IntelligenceRydoo | AI that handles routine work and flags judgement callsq27 | Expense audit, Accounts payable |
| Safebooks AI agentsSafebooks AI | The agent presents the context, source documents and recommended action; the human decides, and the agent records the decision.q28 | Close automation, Reconciliation, Payment anomalies and fraud |
| Close agent, Financial Assurance agent, AP Automation agent, Finance Intelligence agentSage | Agents work within your controls, with human approval required.q29 | Close automation, Accounts payable |
| Serrala AISerrala | Intelligently route invoices, credit requests and other financial transactions to team members for faster reviews and approvals.q30 | Collections and cash application |
| Simetrik AgentSimetrik | Before executing anything significant, the Agent pauses and shows you exactly what it’s about to do. You approve, adjust, or cancel.q31 | Reconciliation |
| Billy, Stampli AIStampli | Billy follows your approval rules and calls attention to exceptions that need judgment.q32 | Accounts payable, Payment anomalies and fraud |
| Document Prescreen AgentSuralink | Your team reviews what needs attention and decides what to accept. The agent flags; people decide.q33 | Audit preparation |
| Tipalti AI, AP Agent, Tipalti DetectTipalti | Understand recommendations with field-level reasoning before accepting themq34 | Accounts payable, Payment anomalies and fraud |
| AI Financial CloseTrintech | Finance retains full control, traceability, and audit readiness.q35 | Close automation, Reconciliation |
| Truewind AI bookkeepingTruewind | Automation supports the process, but your team keeps visibility, approval authority, and traceability.q36 | Close automation, Reconciliation |
| TrulliTrullion | Every answer links back to the source passage, so reviewers can check the evidence before it goes into the file.q37 | Contract and lease data, Audit preparation |
| Upflow IntelligenceUpflow | Autonomy controls for agents from suggestion-only to fully autonomousq38 | Collections and cash application |
| Vertex AI agentsVertex | AI operates within governed workflows, with visibility into its use and human involvement where review, validation, and judgment are required.q39 | Tax research |
| AI Lease AbstractionVisual Lease | Save time entering new leases and quickly verify every AI generated suggestion with fields that tie back to the lease language.q40 | Contract and lease data |
| Accounting agent, Contracts AgentWorkday | accountants set the rules, manage exceptions, and gain access to one simplified and auditable workflow.q41 | Close automation, Reconciliation, Contract and lease data |
| Workiva AI, Agent Studio, Tie-Out Agent, Validation Agent, Roll Forward + Prep AgentWorkiva | Watch a short demo of how the AI agent for tie-outs verifies numbers and identifies discrepancies for a human to review.q42 | Variance analysis |
| AI Month-End Close, AI CFO AgentZeni | High-confidence work runs automatically. Anything ambiguous, a large variance, a reconciliation mismatch, a low-confidence transaction, routes to a human accountant before it's final.q43 | Close automation, Reconciliation |
| Superagents, Intake-to-Pay AP automationZip | Dictate what actions agents can take and when human-in-the-loop approvals are required so teams stay in control of high-impact decisions.q44 | Accounts payable |
| Zuora AI, MiloZuora | With Zuora AI, we prioritize human-in-the-loop actions and governance, meaning every insight, suggestion, or action is easily traceable, so you can always trust your numbers.q45 | Collections and cash application |
Source: the makers' own pages; notes 1 to 45.
Exhibit 2.48 records whose pages, as read, do not say
Abacum, Aleph, Anaplan, AppZen, Avalara, Basware, Billtrust, BlackLine, Blue J, Board, Bottomline, Campfire, Coupa, Datarails, Emburse, Esker, Expensify, Fathom, FinQuery, Gaviti, Glean.ai, Growfin, HighRadius, Icertis, Ironclad, Jedox, Kyriba, Ledge, Medius, MindBridge, Nakisa, NetSuite, OneStream, Oracle, Ottimate, Oversight, Pigment, Planful, Pleo, Ripple Treasury, Tabs, Tesorio, Thomson Reuters, Trovata, Trustpair, Vena, Versapay, Vic.ai.
Source: vendor records on this site; each record lists the pages read.
Notes
- Agicap, AI Powered Cash Flow Management Software | Agicap. agicap.com/en/features/ai-cash-flow-management/. Read 2 November 2026.
- Auditoria.AI, Auditoria.AI AI Information – Official Source for AI Models. www.auditoria.ai/ai-information/. Read 29 October 2026.
- BILL, Increase Efficiency & Accuracy with AI in BILL. www.bill.com/product/ai. Read 29 October 2026.
- Brex, Agents on Brex: Welcome to intelligent finance October is our biggest drop of Early Access features yet. See what’s new →. www.brex.com/platform/intelligent-finance. Read 2 November 2026.
- Caseware, AI for Audit & Accounting | Caseware. www.caseware.com/us/platform/ai. Read 2 November 2026.
- Cube, FP&Agents: Purpose-Built AI Agents for FP&A | Cube. www.cubesoftware.com/ai-agents. Read 2 November 2026.
- DataSnipper, DataSnipper AI. www.datasnipper.com/product/ai. Read 2 November 2026.
- Digits, Month-End Close Automation | Agentic Close by Digits Skip to main content. digits.com/product/agentic-close/. Read 2 November 2026.
- Docyt, Docyt | AI-native ERP for Hotels, Restaurants, Retail and Franchises. www.docyt.com/. Read 2 November 2026.
- Drivetrain, Drivetrain. www.drivetrain.ai/. Read 2 November 2026.
- Eftsure, Eftsure. www.eftsure.com/. Read 2 November 2026.
- Fieldguide, Build the Agentic Firm the Next Decade Demands – Fieldguide. www.fieldguide.io/. Read 3 November 2026.
- FloQast, AI Variance Analysis | FloQast. www.floqast.com/close-ai/products/ai-variance-analysis. Read 3 November 2026.
- Hypatos, AI Agents - the Digital Workers of Your GBS Workforce | Hypatos. www.hypatos.ai/agents. Read 30 October 2026.
- Intuit, AI-Powered Business Tools: Intuit AI Products & Services. quickbooks.intuit.com/ai-accounting/. Read 1 November 2026.
- Kantox, Reduce FX Gains & Losses. www.kantox.com/use-cases/reduce-fx-gains-losses. Read 30 October 2026.
- Lucanet, CFO Solution Platform AI :: Lucanet. www.lucanet.com/en/platform/artificial-intelligence/. Read 30 October 2026.
- Maxio, AI Agents For Billing, Revenue & Monetization | Maxio. www.maxio.com/ai. Read 2 November 2026.
- Navan, Navan Intelligence | AI Travel and Expense Management Agents. navan.com/intelligence. Read 31 October 2026.
- Nominal, Bank Reconciliation Agents for Accounting Teams • Nominal. nominal.so/agents/bank-reconciliation-agents/. Read 31 October 2026.
- Numeric, AI in Numeric. www.numeric.io/product/ai-in-numeric. Read 31 October 2026.
- Optro (formerly AuditBoard), Optro (Formerly AuditBoard): AI and LLM Information. optro.ai/ai-info-for-llms. Read 31 October 2026.
- Puzzle, AI Bookkeeping & AI Accounting Agents | Puzzle AI Suite. puzzle.io/ai-suite. Read 2 November 2026.
- Ramp, 10X your team's impact with AI for finance | Ramp Intelligence. ramp.com/intelligence. Read 31 October 2026.
- Rillet, Aura AI by Rillet | AI Accounting Agents Built Into Your GL. www.rillet.com/product/aura-ai. Read 2 November 2026.
- Rossum, AI agents for paperwork Go to the content | Go to main menu. rossum.ai/ai-agents-for-paperwork/. Read 1 November 2026.
- Rydoo, Rydoo | Expense Management & AP Automation. www.rydoo.com/. Read 2 November 2026.
- Safebooks AI, AI Agents for Finance: How They Work | Safebooks AI. safebooks.ai/ai-agents-for-finance/. Read 2 November 2026.
- Sage, Sage Intacct. www.sage.com/en-us/sage-business-cloud/intacct/. Read 2 November 2026.
- Serrala, Serrala AI: Finance Process Automation & CFO Solutions. www.serrala.com/serrala-ai-finance-solutions. Read 1 November 2026.
- Simetrik, Simetrik Agent: AI Assistant for Reconciliation Tasks. simetrik.com/reconciliation-software/simetrik-agent/. Read 2 November 2026.
- Stampli, AI for Procure-to-Pay Automation | Billy by Stampli. www.stampli.com/ai/. Read 1 November 2026.
- Suralink, Document Prescreen Agent. www.suralink.com/document-prescreen-agent. Read 2 November 2026.
- Tipalti, Tipalti AI | AI Agents for Finance Teams. tipalti.com/accounts-payable-software/finance-ai/. Read 1 November 2026.
- Trintech, The Future of AI Financial Close. www.trintech.com/ai-capabilities/. Read 1 November 2026.
- Truewind, AI Bookkeeping Software for Finance Teams | Truewind. www.truewind.ai/product/ai-bookkeeping. Read 2 November 2026.
- Trullion, Trulli: AI Agent for Accounting & Audit | Trullion. trullion.com/products/ai-agent-trulli/. Read 1 November 2026.
- Upflow, AI Agents for Finance Teams | Upflow. upflow.io/upflow-intelligence. Read 1 November 2026.
- Vertex, How Vertex uses AI in tax and compliance. | Vertex, Inc.. www.vertexinc.com/vertex-ai/ai-policies. Read 29 October 2026.
- Visual Lease, AI Lease Abstraction | Visual Lease. visuallease.com/solutions/ai-lease-abstraction/. Read 2 November 2026.
- Workday, Accounting AI Agent for Continuous Close | Workday US. www.workday.com/en-us/ai-agents/finance/accounting.html. Read 29 October 2026.
- Workiva, Financial reporting software. www.workiva.com/solutions/financial-reporting. Read 2 November 2026.
- Zeni, AI Month-End Close Software | Close Your Books Faster | Zeni. www.zeni.ai/ai-accountant-agent/month-end-close. Read 2 November 2026.
- Zip, AI that runs procurement for you - Zip. zip.com/capabilities/superagents. Read 2 November 2026.
- Zuora, The Leading Quote to Cash & Subscription Management Platform | Zuora. www.zuora.com/. Read 2 November 2026.
Appendix C: systems the makers name. Appendix E: what filers say. Methodology.