GAAPx Score
Stages by area
See what each of the five stages looks like in each of the nine areas.
Find the cell in each row that sounds most like your team today. Check what you can see, not what you plan.
Between two stages? Pick the lower one. You can move up as soon as the next stage is true for your team.
| Area | Stage 1: ManualPeople do the work by hand, in email and spreadsheets. | Stage 2: DigitizedThe work lives in a system, and people still move it along. | Stage 3: Automating (example)Rules handle the routine steps. People work the exceptions. | Stage 4: Agent-assistedSoftware agents prepare each item and give a reason, and a person decides every one. | Stage 5: AgenticSoftware agents do the routine work inside tested controls. A named person owns each control and handles the exceptions. | Scoring guide |
|---|---|---|---|---|---|---|
| Spend · Accounts payable | Invoices arrive by email or paper. Approvals happen by reply or signature. | Invoices are captured in one system. Approvals route there, and matching is by hand. | Invoice matching runs by rule. Staff only touch invoices that fail the match. | AI codes invoices and flags possible duplicates. A person reviews each suggestion before posting. | AI codes invoices, matches them and runs the checks. A person approves before payment. | What 0 / 2 / 4 means0: invoices are keyed and approved by hand. 2: matching runs by rule and people handle the misses. 4: AI codes, matches and checks invoices, and a person approves before payment. |
| Billing · Contract to cash | Invoices are built in spreadsheets from the contract. Collectors chase from a personal list. | Contract terms and invoices live in a billing system. The aging report is pulled and reviewed by hand. | Invoices and reminders go out by rule from the contract terms. Clean payments match to invoices automatically. | AI checks invoices against the contract, writes collection notes and proposes matches for unclear payments. A person approves each one. | AI builds invoices, matches cash and prepares reminders, with checks on each account. A named owner approves. | What 0 / 2 / 4 means0: invoices and chasing run from spreadsheets. 2: invoices, reminders and payment matching run by rule. 4: AI builds invoices, matches cash and prepares reminders with checks, and a named owner approves. |
| RevRec · Revenue recognition | Contracts are reviewed when someone remembers. Revenue schedules live in spreadsheets, and support is gathered when the auditor asks. | Each contract gets a standard review checklist. Schedules sit in one system, and contract changes are entered by hand. | Schedules build by rule from contract and price data. Standard contracts flow through, and people review the unusual ones. | AI reads each contract, flags obligations, terms and changes, and proposes the treatment with a reason. Revenue accounting decides on every one. | AI prepares treatments, schedules and disclosure support inside tested controls, with each step logged. A named person owns each control and handles the judgment calls. | What 0 / 2 / 4 means0: contract reviews and schedules are done by hand, and support is gathered on request. 2: schedules build by rule and people review the unusual contracts. 4: AI prepares treatments and support inside tested controls, and a named person owns the judgment calls. |
| Payroll · Payroll and benefits | Hours and changes arrive by email or paper. The pay register is built and checked by hand. | Time and changes are captured in one system. The pay register is still checked line by line by hand. | Pay runs follow a rule-based checklist. Staff only look at lines that fail a check. | Software agents compare each run with the last one and give a reason for each flag. A person decides on every one. | Software agents run the routine checks and prepare the journal inside tested controls. A named person owns each control and handles the exceptions. | What 0 / 2 / 4 means0: pay runs are built and checked by hand. 2: checks run by rule and people handle the misses. 4: software agents run the checks inside tested controls, and a named person owns each control. |
| The Close · Month-end close | Close tasks live in email or a spreadsheet. Reconciliations are built by hand. | A shared checklist shows owners and status. Reconciliations are in a system, matched by hand. | Recurring entries post by rule. Reconciliations auto-match, and people work the unmatched items. | AI proposes accruals and explains unusual balances. Preparers review each one before it posts. | AI prepares entries and reconciliations and runs the checks. Reviewers approve before posting. | What 0 / 2 / 4 means0: close tasks and reconciliations are tracked and built by hand. 2: recurring entries and matching run by rule. 4: AI prepares entries and reconciliations and runs the checks, and reviewers approve before posting. |
| Budget vs Actual · Budgeting and FP&A | The budget lives in linked spreadsheets. Variance explanations are written after the books close. | Budget and actuals load into one planning tool. Variance reports are built by hand. | Actuals refresh the forecast by rule. Variance reports fill in automatically. | AI writes first-pass variance commentary and points to likely drivers. Analysts review before leaders see it. | AI updates the forecast, runs scenarios and logs each change. Finance owns the assumptions and approves. | What 0 / 2 / 4 means0: budget and variances live in spreadsheets. 2: actuals refresh the forecast and variance reports on their own. 4: AI updates the forecast and runs scenarios, and finance owns the assumptions and approves. |
| Cash Ops · Treasury and cash | Cash position is rebuilt from bank portals in a spreadsheet. The forecast is updated when someone asks. | Bank balances arrive in one view. The forecast is kept in a spreadsheet by hand. | Balances and payment data feed a 13-week rolling forecast by rule. Working capital KPIs are tracked. | AI proposes forecast changes and explains where the last one missed. Treasury reviews before use. | AI updates the forecast, explains why cash should move and runs checks. Treasury approves every move. | What 0 / 2 / 4 means0: cash position is rebuilt by hand from bank portals. 2: balances and payments feed a rolling forecast by rule. 4: AI updates the forecast and explains why cash should move, and treasury approves every move. |
| Controls · Internal controls | Controls live in people's heads or an old document. Audit evidence is gathered when asked. | Controls sit in one register with named owners. Evidence is saved by hand in folders. | Control tests run on a schedule. Evidence is collected automatically for each test. | AI flags control exceptions and assembles the evidence. A person reviews each finding. | AI runs control tests, and every AI action is logged. A named person owns each control. | What 0 / 2 / 4 means0: controls are undocumented and evidence is gathered on request. 2: tests run on a schedule and evidence collects itself. 4: every AI action is logged and tested, and a named person owns each control. |
| Reporting · Financial reporting | Reports are rebuilt each period by copying numbers into spreadsheets or slides. | Standard reports run from the ledger. Commentary and board slides are put together by hand. | Report packs refresh from approved data. Numbers tie to the ledger without rework. | AI writes first-pass commentary and answers questions about the numbers. Finance reviews before release. | AI assembles routine packs and answers questions with sources attached. Finance approves release and owns the limits. | What 0 / 2 / 4 means0: reports are rebuilt by hand each period. 2: report packs refresh from approved data. 4: AI assembles routine packs and answers with sources attached, and finance approves release. |
The shaded column is Stage 3, where a score of 47 sits in the example result.
How a company moves from Stage 1 to Stage 5
- Stage 1Manual
Manual to Digitized
Get data into your systems without typing it, and keep status in one shared place.
- Stage 2Digitized
Digitized to Automating
Remove hand-offs first, then let rules run the main path.
The automated mess. Automating a broken process only speeds up the problem. Remove the hand-offs before you automate. - Stage 3Automating
Automating to Agent-assisted
Pick one queue, let software agents prepare each item with their reason, and keep a person deciding.
- Stage 4Agent-assisted
Agent-assisted to Agentic
Move clear, low-risk items from “a person approves each one” to “a person reviews a selection and the exceptions”, inside controls you have tested.
- Stage 5Agentic
Nobody requires you to reach Stage 5. Pick the stage that suits each area.
Know where your work waits
Rate nine areas, see two scores, and get your first steps.