Unizel builds simulated finance back offices to train and test AI agents on real accounting work.
Each environment is a generated company with its own books and policies. Agents do the work through its tools, and our graders check the books they leave behind, to the cent.
Inherited Books Can an AI agent take over a company's books and close the month?
October 2026
The agent takes over a company whose last accountant left errors in four months of closed books: a returned check never recorded, a bill paid twice, a bill posted to the wrong account. It has to find each one, fix or escalate it as the company's policy requires, then close the month and report what it changed.
We ran Claude Opus 5.5 eight times on each of six companies. A run passes only if every check passes, to the cent. Every failure is a genuine model error.
29 of 48runs passed
0 to 8runs passed out of 8, depending on the company
0 of 16runs found the miscoded bill, on the two companies that had one
Inherited Books results, Claude Opus 5.5
Model
Runs
Passed
Pass rate
By company
Claude Opus 5.5 (high effort)
48
29
60%
0 to 8 of 8
Run passedRun failed
Each square is one run.Source: Unizel, Inherited Books, October 2026
From a recorded run: the bill said Professional Fees, the ledger said Legal Fees. The agent saw the bill and moved on.Ask us for the full results→
How it works Generated companies, graded on the books.
The company
Generated, not copied from a real business. No customer data to license or leak, and a new company is one seed away.
The work
Payables, payment runs, bank-detail fraud, bank reconciliation, accruals, revenue recognition and the month-end close.
The grader
Checks the final books, not the agent's reply, with zero tolerance. Each grader must pass the correct answer and reject every planted wrong one.
Delivery
Harbor tasks in Docker.
For
AI labs and their data partners, for training. Teams building accounting agents, for testing.
Team
Dakshit Raj
Co-founder & CEO
Software engineer at a startup. CS and Economics double major.
Rishab Kumar
Co-founder, Accounting
KPMG. Accounting and BIT, Master of Accountancy. Passed the CPA exam.
Building accounting agents, or buying environments for training?