CONFIDENTIAL — AZ1.AI Inc. — Internal Use Only This document contains proprietary and confidential information. Unauthorized distribution, reproduction, or disclosure is strictly prohibited.
CFS-001: Product Vision & Strategy
CODITECT Financial Suite
1. Executive Summary
The CODITECT Financial Suite is an AI-first, multi-national, multi-tenant SaaS financial platform designed to partner with accounting professionals globally. It addresses the most critical structural challenge facing the global accounting profession: a severe and worsening shortage of qualified financial professionals at a time when demand for their services is accelerating.
The crisis is real:
- United States: 300,000+ CPAs have left the profession since 2019 (AICPA). 75% of current CPAs are retirement-eligible within the next decade. CPA exam candidates have declined 33% since 2016.
- United Kingdom: 9,000 fewer accounting students enrolled annually vs. 2019 levels.
- Australia: Professional Year completions dropped 95% following immigration policy changes.
- Brazil: 97,000 accounting organizations serve a rapidly formalizing SMB economy (MEI program creating 4M+ micro-entrepreneurs).
- India: 500,000 chartered accountants serve 70M+ MSMEs — a ratio that cannot scale.
AI is not a luxury feature — it is essential for the profession's survival. The CODITECT Financial Suite is built from the ground up with AI at its architectural core, not bolted on to legacy systems. Our platform enables a shrinking population of accountants to serve an increasing number of entrepreneurs through intelligent automation, multi-national compliance, and document intelligence.
Distribution model: B2B2C through accounting firms (partner channel), not direct-to-SMB. Accounting firms are trusted advisors who recommend, implement, and manage financial software for their clients. This model delivers lower CAC, higher retention, and recurring revenue at scale.
| Metric | Target |
|---|---|
| Year 1 ARR | $1.5M |
| Year 3 ARR | $28M |
| Year 5 ARR | $182M |
| Partner Firms (Year 3) | 1,200 |
| Total Clients (Year 3) | 30,000 |
| Gross Margin | >80% |
2. Vision Statement
"Empower every financial professional to serve 10x more clients with AI-augmented automation, multi-national compliance, and intelligent document processing."
We envision a world where:
- A solo practitioner CPA manages 200+ clients instead of 20
- Month-end close takes hours, not weeks
- Regulatory compliance across 30+ jurisdictions is automated, not manual
- Financial documents are processed by AI, not data entry clerks
- Cross-border consolidation happens in real-time, not quarterly
3. Market Thesis
3.1 The Accountant Shortage Is Structural
This is not a cyclical downturn. The shortage is driven by:
| Factor | Impact |
|---|---|
| Retirement wave | Baby Boomer CPAs retiring en masse; 75% eligible within 10 years |
| Pipeline decline | 150-hour education requirement deters new entrants; ROI vs. tech careers unfavorable |
| Compensation gap | Entry-level accounting salaries lag tech by 30-50% |
| Regulatory complexity | Growing compliance burden without proportional productivity tools |
| Global formalization | Emerging market SMBs formalizing faster than professional capacity grows |
3.2 AI Is the Only Solution at Scale
No amount of recruitment can close a 300K+ professional gap. The only path forward:
- Automate repetitive tasks — Document processing, bank reconciliation, categorization
- Augment professional judgment — Anomaly detection, forecasting, NLQ-based analysis
- Streamline compliance — Automated regulatory filing, jurisdiction-aware tax calculation
- Enable scale — Practice management, portfolio dashboards, bulk operations
3.3 The Partner Model Is the Distribution Strategy
| Direct-to-SMB | Partner Channel |
|---|---|
| High CAC ($2,000-5,000) | Low CAC ($150-500) |
| High churn (5-8% monthly) | Low churn (1-2% monthly) |
| Low ARPU ($30-50/mo) | Higher ARPU ($65-80/mo) |
| Individual sales | Portfolio sales (1 partner = 15-200 clients) |
| Support-intensive | Partner handles L1 support |
| Price-sensitive buyers | Value-oriented professionals |
4. Strategic Pillars
Pillar 1: AI-First Architecture
Not AI added to a legacy system — AI as the architectural foundation.
| Capability | AI Role |
|---|---|
| Document Intelligence | OCR → entity extraction → classification → auto-coding to GL |
| Bank Reconciliation | AI-powered transaction matching (>90% auto-match) |
| Anomaly Detection | Statistical + ML pattern analysis on journal entries |
| Natural Language Queries | "What's my AP aging over 90 days?" → SQL → results → narrative |
| Forecasting | NeuralProphet ensemble with confidence intervals |
| Close Automation | Bottleneck prediction, auto-scheduling, task prioritization |
| Practice Management | Client risk scoring, deadline prediction, workload optimization |
Pillar 2: Multi-National by Design
Built from day one for global operation, not retrofitted.
| Feature | Implementation |
|---|---|
| Multi-Currency | 3-slot journal lines (transaction + functional + reporting) per IAS 21/ASC 830 |
| Multi-GAAP | Parallel books (IFRS, US GAAP, local GAAP simultaneously) |
| Multi-Jurisdiction Tax | Jurisdiction-aware engine with e-filing (SPED, FEC, GoBD, KSeF, GST, CFDI) |
| Multi-Language | PT/EN/ES with extensible i18n framework |
| Multi-Tenant | PostgreSQL RLS with entity hierarchy (tenant → org → legal_entity) |
| Data Residency | Per-tenant region selection for regulatory compliance |
Pillar 3: Professional-Grade
Built for CPAs, chartered accountants, and controllers — not bookkeepers.
- Full double-entry GL with trial balance, financial statements, and consolidation
- Revenue recognition (ASC 606 / IFRS 15)
- Fixed asset management with multi-GAAP parallel depreciation
- Intercompany elimination and CTA tracking
- XBRL generation for regulatory filing
- SOX-grade audit trail (immutable, append-only)
Pillar 4: Partner Model
The platform is designed for accounting firms to white-label and manage.
- Multi-client portfolio dashboard
- Bulk client onboarding and management
- Co-branded client portal
- Practice management (engagements, compliance calendars, time & billing)
- Partner certification program (3 levels + specializations)
- Revenue share (15-30% based on tier)
Pillar 5: Compliance Engine
Automated regulatory compliance across jurisdictions.
| Region | Compliance |
|---|---|
| Brazil | SPED ECD/ECF, NF-e/NFS-e, LGPD |
| United States | IRS e-File, state sales tax, SOX (public), CCPA |
| Mexico | CFDI 4.0, SAT Anexo 24 |
| EU | FEC (FR), GoBD/E-Bilanz (DE), SII (ES), KSeF (PL), SDI (IT), GDPR |
| UK | MTD (Making Tax Digital), UK GDPR |
| India | GST e-Invoice, MCA XBRL, DPDPA |
| APAC | BizFinx (SG), SBR (AU), EDINET (JP) |
| Africa | SARS (ZA), FIRS (NG), KRA eTIMS (KE) |
5. Product Architecture Overview
5.1 Module Map
┌─────────────────────────────────────────────────────────────────┐
│ CODITECT FINANCIAL SUITE │
├─────────────────────────────────────────────────────────────────┤
│ │
│ CORE ACCOUNTING AI & INTELLIGENCE │
│ ├── General Ledger (GL) ├── Document Intelligence │
│ ├── Accounts Payable (AP) ├── NLQ Engine │
│ ├── Accounts Receivable (AR) ├── Forecasting Engine │
│ ├── Fixed Assets (FA) ├── Anomaly Detection │
│ └── Tax Engine └── AI Co-Pilot │
│ │
│ OPERATIONS PLATFORM │
│ ├── Bank Reconciliation ├── Practice Management │
│ ├── Month-End Close ├── Reporting & Analytics │
│ ├── Consolidation ├── Integration Framework │
│ └── Intercompany └── Admin & Configuration │
│ │
└─────────────────────────────────────────────────────────────────┘
5.2 Module Descriptions
| Module | Description | Key Features |
|---|---|---|
| General Ledger | Multi-currency, multi-entity core accounting engine | 3-slot journal lines, entity hierarchy, CoA crosswalk, revaluation, period management |
| Accounts Payable | AI-powered invoice processing and vendor management | Document intelligence, 3-way matching, payment processing (Pix/ACH/SEPA), approval workflows |
| Accounts Receivable | Invoice generation, payment tracking, revenue recognition | Multi-format invoicing, dunning automation, ASC 606/IFRS 15, credit management |
| Fixed Assets | Asset lifecycle management with multi-GAAP depreciation | Parallel depreciation books, disposal, revaluation, impairment testing |
| Tax Engine | Jurisdiction-aware tax calculation and e-filing | 30+ jurisdiction support, withholding tax, VAT/GST, transfer pricing |
| Bank Reconciliation | AI-powered statement matching and cash management | Auto-matching (>90%), Open Banking integration, exception handling |
| Month-End Close | Automated close workflow and task management | Checklist automation, dependent task ordering, close analytics, bottleneck prediction |
| Consolidation | Multi-entity group reporting | Intercompany elimination, currency translation, CTA tracking, minority interest |
| FP&A | Financial planning, budgeting, and analysis | NLQ, forecasting (NeuralProphet), variance analysis, scenario modeling, KPI dashboards |
| Practice Management | Accounting firm operations management | Client portfolio, compliance calendar, engagement workflow, time & billing |
| Document Intelligence | AI document processing pipeline | OCR, entity extraction, classification, auto-coding, learning from corrections |
| Reporting | Multi-GAAP financial statements and regulatory filing | BS/IS/CF/SE, XBRL generation, custom report builder, scheduled distribution |
6. Competitive Landscape
6.1 Competitive Matrix
| Competitor | Segment | AI | Multi-National | Partner Model | Pricing |
|---|---|---|---|---|---|
| SAP S/4HANA | Enterprise | Basic (Joule) | Excellent | SI channel | $$$$ |
| Oracle NetSuite | Mid-Market+ | Basic | Good | Solution Provider | $$$ |
| Microsoft D365 | Mid-Market+ | Copilot (generic) | Good | Partner network | $$$ |
| Sage Intacct | Mid-Market | Basic | Moderate | Accountant channel | $$ |
| Xero | SMB | Basic AI | Limited (AU/UK/NZ/US) | ProAdvisor | $ |
| QuickBooks Online | SMB | Basic AI | Limited (US-centric) | ProAdvisor | $ |
| Odoo | SMB-Mid | None | Moderate (open-source) | Partner network | $ |
| FreshBooks | Micro/SMB | None | Limited | Accountant program | $ |
| Zoho Books | SMB | Basic | Limited | Partner program | $ |
| CODITECT | SMB-Mid via Partners | AI-First | 30+ jurisdictions | Partner-first | $$ |
6.2 CODITECT Positioning
"NetSuite-class capabilities with AI-first architecture and partner economics."
| Dimension | Legacy ERP | SMB Tools | CODITECT |
|---|---|---|---|
| AI Integration | Bolt-on / basic | Feature-level | Architectural core |
| Multi-national | Excellent | Limited | 30+ jurisdictions |
| Partner economics | High cost to serve | Low margin | Designed for partners |
| Time to deploy | 6-18 months | Days | Weeks |
| Total cost | $100K-1M+/year | $200-600/year | $600-10K/year |
| Compliance automation | Configuration-heavy | Manual | Automated |
7. Value Proposition by Stakeholder
7.1 Accounting Firms (Primary)
"Serve 10x more clients. Automate compliance. Grow your practice."
- 10x client capacity through AI-powered document processing and automated reconciliation
- Multi-jurisdiction compliance managed from a single platform
- Practice management integrated with accounting (no separate tools)
- Revenue opportunity — mark up client pricing, earn revenue share
- White-label option — your brand, your client relationship
7.2 SMB Entrepreneurs (End Clients)
"Professional-grade finance through your trusted accountant, powered by AI."
- Access to enterprise-class financial management at SMB pricing
- Real-time financial visibility (dashboards, reports, NLQ)
- Automated document processing (snap a receipt, it's categorized)
- Multi-currency support for international operations
- Seamless collaboration with their accountant
7.3 Enterprise Organizations
"Multi-national consolidation with AI automation, deployed in weeks not months."
- Multi-entity, multi-currency consolidation with intercompany elimination
- Multi-GAAP parallel reporting (IFRS + local GAAP simultaneously)
- Automated regulatory compliance across all operating jurisdictions
- AI-powered variance analysis and forecasting
- SOX-grade audit trail and controls
8. Revenue Model
8.1 Primary: Partner SaaS Subscription
| Tier | Clients | Monthly/Client | Annual/Client |
|---|---|---|---|
| Starter | 1-10 | $79 | $69 |
| Growth | 11-50 | $59 | $49 |
| Scale | 51-200 | $49 | $39 |
| Enterprise | 200+ | Custom | Custom |
8.2 Module Add-Ons
| Module | Monthly/Client |
|---|---|
| FP&A Intelligence | $29 |
| Document Intelligence | $19 (+ volume overage) |
| Practice Management | FREE for partners |
8.3 Revenue Streams
| Stream | % of Revenue (Year 3) |
|---|---|
| Partner SaaS subscriptions | 73% |
| Enterprise licensing | 18% |
| Professional services | 9% |
9. Three-Year Strategic Roadmap
Year 1: Foundation & Launch (2026-2027)
| Quarter | Milestone |
|---|---|
| Q2 2026 | GL enhancement (entity hierarchy, 3-slot currency, revaluation) |
| Q3 2026 | AP/AR core + payment integrations (Pix, ACH) |
| Q4 2026 | Tax Engine v1 (Brazil SPED + US) + Bank Reconciliation |
| Q1 2027 | Beta launch: Brazil (Avivatec) + US (5 pilot firms) |
Year 2: Intelligence & Growth (2027-2028)
| Quarter | Milestone |
|---|---|
| Q2 2027 | Document Intelligence + FP&A + Practice Management |
| Q3 2027 | GA launch Brazil + US, Partner program live |
| Q4 2027 | Fixed Assets + Consolidation, Mexico + UK compliance |
| Q1 2028 | EU expansion (France, Germany, Spain, Portugal) |
Year 3: Scale & Global (2028-2029)
| Quarter | Milestone |
|---|---|
| Q2 2028 | Full AI co-pilot, autonomous agent workflows |
| Q3 2028 | APAC launch (India, Australia, Singapore) |
| Q4 2028 | Africa launch (Nigeria, Kenya, South Africa) |
| Q1 2029 | App marketplace, 30+ jurisdictions, white-label platform |
10. Key Risks & Mitigations
| Risk | Severity | Probability | Mitigation |
|---|---|---|---|
| Big Tech entry (Microsoft/Google AI accounting) | High | Medium | Speed to market; deep domain expertise; partner relationships as moat |
| Regulatory fragmentation | Medium | High | Modular compliance engine; local partners for jurisdiction expertise |
| Execution risk (team scaling) | High | Medium | Phased hiring; leverage AI for development productivity; strategic outsourcing |
| Partner adoption slower than projected | Medium | Medium | Over-invest in partner enablement; generous early-adopter economics |
| Competitive pricing pressure | Medium | High | Partner economics advantage; multi-module expansion revenue; AI differentiation |
| Data security incident | Critical | Low | Zero-trust architecture; SOC 2; encryption everywhere; incident response plan |
| AI accuracy below threshold | Medium | Medium | Human-in-the-loop; configurable confidence thresholds; continuous learning |
| Currency/economic instability (emerging markets) | Medium | Medium | USD pricing with local currency billing; hedge exposure |
11. Success Metrics
| Metric | Year 1 Target | Year 3 Target |
|---|---|---|
| Partner firms | 100 | 1,200 |
| Active clients | 1,500 | 30,000 |
| ARR | $1.5M | $28M |
| Net Revenue Retention | 110% | 130% |
| Partner NPS | >40 | >50 |
| AI auto-match rate (Bank Rec) | >85% | >95% |
| Document processing accuracy | >90% | >97% |
| Jurisdictions supported | 2 | 15 |
| Close time reduction | 20% | 50% |
12. Conclusion
The CODITECT Financial Suite represents a generational opportunity at the intersection of three converging forces:
- A structural shortage of accounting professionals that cannot be solved by recruitment alone
- AI maturity reaching the point where complex financial workflows can be meaningfully automated
- Global regulatory digitalization (e-invoicing, real-time reporting) creating both compliance burden and technology moat
By building AI-first (not AI-added), multi-national by design (not retrofitted), and partner-distributed (not direct-to-SMB), CODITECT is positioned to become the platform of choice for the next generation of accounting professionals.
The time to build is now. The shortage is worsening. The professionals are ready for AI. The market is ours to define.
Hal Casteel CEO/CTO, AZ1.AI Inc.
Copyright © 2026 AZ1.AI Inc. All rights reserved. Unauthorized distribution or reproduction is strictly prohibited.