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15 sets of books checked. In a single Saturday.

See how AI agents check a set of books. And play along.

17 min9 questions5 exercises

+10Take a guess · question 1In a room full of finance people, what comes up first?
0:00 / 17:04

AI in accounting: what AI agents really do

André Kwakernaat and Jennifer KuiperFinance Unlocked · 22 September 2026

17 min · 9 questions · 5 exercises · Leaderboard

  • How a team of AI agents checks a set of books
  • Which checks firms forget in the VAT reconciliation
  • What the EU AI Act asks of you, per role

Questions and answers

Tibata is the company André Kwakernaat set up with his son. It makes AI for accountants that works with bookkeeping and HR systems.

Take a guess: the room is about to talk about AI at work. What does the conversation turn to first?

Trust in the data. If you don't know where the data comes from, your trust is fairly limited, someone in the room says.

Source: From the session, at 1:23

Who did Tibata build for first?

The assistant accountant. They carry out what the accountant has agreed, they are busy and they work overtime. That is exactly the person Tibata wants to help.

Source: From the session, at 3:47

In Exact, you request the open items as at 31 December via the API. What do you get back?

You get today's open items, not those as at 31 December. Exact also has no opening balance, while Twinfield does. So connecting to an accounting system isn't easy, André says.

Source: From the session, at 5:26

You ask one question about a client's books. How does Tibata's system handle it?

A main agent works out where it needs to go and calls in an agent trained in Exact, Twinfield or SharePoint. It also has helpers with expert knowledge. André's knowledge, such as what a trial balance is, sits in the agents.

Source: From the session, at 6:28

Firms reconcile the VAT but, according to André, forget the checks. Which check does he name first?

Whether the returns for previous periods were paid or received. Tibata's system also looks at which entries are in the reconciliation and whether any entries fall outside the period. In total the system checks 9 points, plus the supplementary VAT returns (corrections to earlier returns). Making a nice pivot table in Excel is easy enough, André says. The question is whether you also did the checks.

Source: From the session, at 8:04

How many contracts does Tibata have now, according to André?

Around 31 or 32. And from the third quarter, 5 firms run their completeness check, review of the figures and VAT reconciliation through Tibata. Their clients aren't used to suddenly being checked.

Source: From the session, at 8:50

André mentions excessive borrowing: if a client borrows more than €500,000 from their own company, they pay tax on the amount above it. What is the best thing an accountant can do?

The accountant keeps track of how much the client borrows during the year, and warns them. If the client doesn't know, they go and buy a car this year that they would have been better off not buying, André says. Right now accountants mostly write history: they look back at what has already happened.

Source: From the session, at 11:12 · Belastingdienst: limit on excessive borrowing from your own BV (in Dutch)

Where is Tibata's system described?

In the wiki, and also in Claude. The whole system is documented: when Tibata builds something new, it goes into the wiki. Tibata has 3 developers. Santiago, one of the developers, says that 2 years ago you would have needed as many as 20.

Source: From the session, at 13:36

Key points

  1. 0:00

    On stage

    The session opens with questions for the room: what do you use AI for, what works surprisingly well and what really doesn't work?

  2. 2:17

    What the room said

    If you don't know where an answer comes from, your trust is limited. Hence the human in the loop: a person who checks it.

  3. 2:45

    From prototype to LinkedIn

    Connecting to an accounting system is harder than it looks. Exact and Twinfield each work differently.

  4. 6:08

    Agents and context

    A main agent calls in agents that each know one system. The context you give, such as your clients and the rules you follow, helps the agents understand what they are looking at.

  5. 7:16

    VAT in 9 checks

    Making a pivot table is easy. Many firms forget the checks behind it.

  6. 9:53

    Looking ahead

    If you track how much the client borrows during the year and tell them, they don't find out after the fact.

  7. 13:07

    3 developers

    Tibata has 3 developers. The whole system is described in the wiki.

  8. 15:09

    AI literacy per role

    AI literacy is mandatory, and it differs per role and per use.

  9. 16:44

    What will you take away?

    Talk to a colleague about what you'll take back to work tomorrow.

Sources and more