CONFIDENTIAL — AZ1.AI Inc. — Internal Use Only
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CFS-003: Product Requirements Document (PRD)
1. Executive Summary
This PRD defines the functional and non-functional requirements for the CODITECT Financial Suite — an AI-first, multi-national, multi-tenant SaaS financial platform. The platform comprises 12 modules serving accounting professionals who manage client portfolios across 30+ jurisdictions.
Product Goals:
- Enable accounting professionals to serve 10x more clients through AI automation
- Support multi-national operations across 30+ jurisdictions from a single platform
- Provide professional-grade financial management (not bookkeeping-level)
- Distribute through partner channel (accounting firms) with white-label capability
- Automate regulatory compliance including e-invoicing, tax filing, and audit trails
2. User Personas
P1: Partner CPA / Chartered Accountant (Primary)
| Attribute | Detail |
|---|
| Role | Practice owner or senior partner at an accounting firm |
| Goals | Serve more clients, automate compliance, grow firm revenue |
| Pain Points | Staff shortage, manual data entry, multi-jurisdiction complexity |
| Technical Skill | Moderate; comfortable with cloud tools but not developer |
| Decision Authority | Software selection, client service model |
P2: Staff Accountant
| Attribute | Detail |
|---|
| Role | Employee at an accounting firm processing client work |
| Goals | Complete work efficiently, reduce errors, handle more clients |
| Pain Points | Repetitive data entry, manual reconciliation, period-end crunch |
| Technical Skill | Moderate; daily software user |
P3: SMB Business Owner (End Client)
| Attribute | Detail |
|---|
| Role | Entrepreneur running a business (1-500 employees) |
| Goals | Financial visibility, tax compliance, collaboration with accountant |
| Pain Points | Lack of financial understanding, compliance anxiety, scattered data |
| Technical Skill | Low to moderate |
P4: Enterprise CFO / Controller
| Attribute | Detail |
|---|
| Role | Finance leader at a multi-entity organization |
| Goals | Consolidation, multi-GAAP reporting, real-time visibility, audit readiness |
| Pain Points | Manual consolidation, multi-currency complexity, slow close |
| Technical Skill | Moderate to high |
P5: System Administrator
| Attribute | Detail |
|---|
| Role | IT/admin responsible for platform configuration |
| Goals | Security, user management, integrations, customization |
| Pain Points | Complex configuration, integration maintenance |
| Technical Skill | High |
3. Module Requirements
3.1 General Ledger (GL)
Description: Multi-currency, multi-entity core accounting engine with 3-slot journal lines supporting simultaneous transaction, functional, and reporting currency amounts per IAS 21 / ASC 830.
User Stories:
- As a Partner CPA, I want to manage multiple client entities with different functional currencies from a single dashboard, so that I can efficiently oversee my portfolio.
- As a Staff Accountant, I want journal entries to automatically calculate functional and reporting currency amounts using the correct exchange rate, so that I avoid manual currency conversion errors.
- As a CFO, I want trial balances available in transaction, functional, and reporting currencies simultaneously, so that I can satisfy multi-GAAP reporting requirements.
Functional Requirements:
| ID | Requirement | Priority |
|---|
| FR-GL-001 | Entity hierarchy: tenant → organization → legal_entity with functional currency per entity | Must |
| FR-GL-002 | 3-slot journal lines: transaction_amount/currency, functional_amount/currency, reporting_amount/currency | Must |
| FR-GL-003 | Chart of Accounts management with crosswalk mapping (local CoA → group CoA → statutory CoA) | Must |
| FR-GL-004 | Automatic exchange rate lookup and application (SPOT, AVERAGE, CLOSING rate types) | Must |
| FR-GL-005 | Fiscal period management supporting non-calendar fiscal years (Apr-Mar, Jul-Jun, any start month) | Must |
| FR-GL-006 | Period open/close state machine with adjustment periods (periods 13-14) | Must |
| FR-GL-007 | Trial balance generation (by entity, by currency slot, by period range) | Must |
| FR-GL-008 | Financial statement generation (Balance Sheet, Income Statement, Cash Flow, Statement of Equity) | Must |
| FR-GL-009 | Revaluation engine: period-end monetary/non-monetary revaluation per IAS 21 | Should |
| FR-GL-010 | Recurring journal entries with scheduling | Should |
| FR-GL-011 | Reversing entries (automatic reversal of accruals in next period) | Should |
| FR-GL-012 | Dimension support: cost center, department, project, location, custom dimensions | Must |
| FR-GL-013 | Immutable audit trail for all journal entries (append-only, no hard deletes) | Must |
| FR-GL-014 | Multi-GAAP parallel posting (single transaction → multiple books) | Should |
| FR-GL-015 | Budget entry and comparison (budget vs. actual by period/account/dimension) | Should |
3.2 Accounts Payable (AP)
Description: AI-powered invoice processing, vendor management, payment processing, and approval workflows.
User Stories:
- As a Staff Accountant, I want to upload a vendor invoice (PDF/image) and have AI extract the vendor, amount, date, line items, and suggest GL coding, so that I spend seconds instead of minutes per invoice.
- As a Partner CPA, I want automated 3-way matching (PO → receipt → invoice) with exception alerts, so that only anomalies require my attention.
Functional Requirements:
| ID | Requirement | Priority |
|---|
| FR-AP-001 | Vendor master with multi-currency, tax IDs, payment terms, bank details | Must |
| FR-AP-002 | AI document intelligence: invoice capture → OCR → entity extraction → auto-coding | Must |
| FR-AP-003 | 3-way matching: purchase order → goods receipt → invoice with tolerance thresholds | Should |
| FR-AP-004 | Approval workflows: configurable by amount threshold, vendor, category | Must |
| FR-AP-005 | Payment processing: Pix (BR), ACH (US), SEPA (EU), wire transfer | Must |
| FR-AP-006 | Aging reports (30/60/90/120+ days) by vendor, entity, currency | Must |
| FR-AP-007 | Withholding tax calculation by jurisdiction | Must |
| FR-AP-008 | Batch payment generation with bank file export | Should |
| FR-AP-009 | Vendor statement reconciliation | Should |
| FR-AP-010 | Duplicate invoice detection (AI-powered) | Should |
3.3 Accounts Receivable (AR)
Description: Invoice generation, payment tracking, revenue recognition, and customer management.
| ID | Requirement | Priority |
|---|
| FR-AR-001 | Customer master with multi-currency, credit terms, tax registration | Must |
| FR-AR-002 | Invoice generation: multi-format (PDF, XML/UBL, e-invoice per jurisdiction) | Must |
| FR-AR-003 | Payment tracking with automatic matching to open invoices | Must |
| FR-AR-004 | Dunning automation: configurable escalation sequences | Should |
| FR-AR-005 | Revenue recognition per ASC 606 / IFRS 15 (5-step model) | Should |
| FR-AR-006 | Credit management: customer credit limits with alerts | Should |
| FR-AR-007 | Aging reports (30/60/90/120+ days) | Must |
| FR-AR-008 | Customer portal: self-service invoice viewing and payment | Could |
3.4 Fixed Assets (FA)
Description: Asset lifecycle management with multi-GAAP parallel depreciation.
| ID | Requirement | Priority |
|---|
| FR-FA-001 | Asset register: acquisition, location, responsible party, category | Must |
| FR-FA-002 | Depreciation methods: straight-line, declining balance, units of production, sum-of-years, tax-specific | Must |
| FR-FA-003 | Multi-GAAP parallel depreciation books (IFRS + local GAAP + tax simultaneously) | Must |
| FR-FA-004 | Automated depreciation journal entry generation (monthly) | Must |
| FR-FA-005 | Asset disposal with gain/loss calculation | Must |
| FR-FA-006 | Revaluation (IAS 16) and impairment testing (IAS 36) | Should |
| FR-FA-007 | Asset transfer between entities/locations | Should |
| FR-FA-008 | Barcode/QR code tracking integration | Could |
3.5 Tax Engine
Description: Jurisdiction-aware tax calculation, e-filing integration, and regulatory compliance.
| ID | Requirement | Priority |
|---|
| FR-TX-001 | Jurisdiction detection based on entity registration and transaction type | Must |
| FR-TX-002 | Tax calculation: VAT/GST, sales tax, withholding tax per jurisdiction | Must |
| FR-TX-003 | E-filing: SPED ECD/ECF (Brazil) | Must (Phase 1) |
| FR-TX-004 | E-filing: IRS forms (US federal + state) | Must (Phase 1) |
| FR-TX-005 | E-invoicing: NF-e/NFS-e (Brazil) | Must (Phase 1) |
| FR-TX-006 | E-invoicing: CFDI 4.0 (Mexico) | Should (Phase 2) |
| FR-TX-007 | E-invoicing: FEC (France), GoBD (Germany), KSeF (Poland) | Should (Phase 3) |
| FR-TX-008 | E-invoicing: GST e-Invoice (India) | Should (Phase 4) |
| FR-TX-009 | Tax return preparation workflow with review/approval | Must |
| FR-TX-010 | Tax calendar: jurisdiction-specific deadlines with alerts | Must |
| FR-TX-011 | Transfer pricing documentation support | Could |
3.6 Bank Reconciliation
| ID | Requirement | Priority |
|---|
| FR-BR-001 | Bank statement import: OFX, MT940, CAMT.053, CSV, QIF | Must |
| FR-BR-002 | Open Banking integration: Open Finance Brazil, PSD2 (EU), Plaid (US) | Must |
| FR-BR-003 | AI-powered transaction matching (>90% auto-match target) | Must |
| FR-BR-004 | Rule-based matching for recurring transactions | Must |
| FR-BR-005 | Exception queue with suggested matches and coding | Must |
| FR-BR-006 | Cash position reporting (real-time across all accounts) | Should |
| FR-BR-007 | Bank fee analysis | Could |
3.7 Month-End Close
| ID | Requirement | Priority |
|---|
| FR-MC-001 | Close checklist template (configurable per entity/jurisdiction) | Must |
| FR-MC-002 | Task assignment with owner, due date, dependencies | Must |
| FR-MC-003 | Dependent task ordering (task B blocked until task A complete) | Must |
| FR-MC-004 | Reconciliation workflow integration | Must |
| FR-MC-005 | Journal entry review and approval queue | Must |
| FR-MC-006 | Period close validation (all required tasks complete, all reconciliations cleared) | Must |
| FR-MC-007 | Close analytics: time-to-close trend, bottleneck identification | Should |
| FR-MC-008 | AI bottleneck prediction and auto-scheduling | Could |
3.8 FP&A / Financial Intelligence
| ID | Requirement | Priority |
|---|
| FR-FP-001 | Budget creation: line-item, driver-based, rolling forecast | Must |
| FR-FP-002 | Variance analysis: budget vs. actual with drill-down | Must |
| FR-FP-003 | AI-powered variance explanation (natural language) | Should |
| FR-FP-004 | NLQ engine: natural language financial queries | Should |
| FR-FP-005 | Forecasting: NeuralProphet ensemble with confidence intervals | Should |
| FR-FP-006 | Scenario modeling: best/base/worst with variable sensitivity | Should |
| FR-FP-007 | KPI dashboard: configurable metrics with real-time data | Must |
| FR-FP-008 | Report builder: drag-and-drop custom financial reports | Should |
3.9 Consolidation
| ID | Requirement | Priority |
|---|
| FR-CN-001 | Multi-entity consolidation with automated elimination entries | Must |
| FR-CN-002 | Intercompany matching: automatic identification and reconciliation | Must |
| FR-CN-003 | Currency translation: IAS 21 closing rate (BS) and average rate (IS) | Must |
| FR-CN-004 | CTA (Cumulative Translation Adjustment) tracking | Must |
| FR-CN-005 | Minority interest calculation | Should |
| FR-CN-006 | Segment reporting | Should |
| FR-CN-007 | Elimination rules: configurable by account, entity pair, transaction type | Must |
3.10 Practice Management
| ID | Requirement | Priority |
|---|
| FR-PM-001 | Client portfolio dashboard: all clients with status, alerts, deadlines | Must |
| FR-PM-002 | Engagement management: scope, timeline, deliverables, status | Must |
| FR-PM-003 | Compliance calendar: multi-jurisdiction deadlines with alerts | Must |
| FR-PM-004 | Workflow automation: repeatable task sequences for common processes | Should |
| FR-PM-005 | Time tracking and billing | Should |
| FR-PM-006 | Document management: secure client document storage and sharing | Must |
| FR-PM-007 | Client portal: self-service access for clients | Should |
| FR-PM-008 | Bulk operations: mass client updates, batch processing | Must |
3.11 Document Intelligence
| ID | Requirement | Priority |
|---|
| FR-DI-001 | Multi-format ingestion: PDF, image (JPG/PNG/TIFF), email attachment, XML, EDI | Must |
| FR-DI-002 | OCR pipeline: multi-language (PT, EN, ES, FR, DE minimum) | Must |
| FR-DI-003 | Entity extraction: amounts, dates, vendor/customer names, line items, tax IDs, currencies | Must |
| FR-DI-004 | Document classification: invoice, receipt, bank statement, contract, tax form | Must |
| FR-DI-005 | GL account auto-coding with confidence score | Must |
| FR-DI-006 | Human review queue for low-confidence items | Must |
| FR-DI-007 | Learning loop: corrections improve model accuracy over time | Should |
| FR-DI-008 | Batch upload (100+ documents) | Must |
3.12 Reporting
| ID | Requirement | Priority |
|---|
| FR-RP-001 | Financial statements: Balance Sheet, Income Statement, Cash Flow, Statement of Equity | Must |
| FR-RP-002 | Multi-GAAP reporting: same data, different presentation standards | Must |
| FR-RP-003 | XBRL generation for regulatory filing | Should |
| FR-RP-004 | Custom report builder with formula support | Should |
| FR-RP-005 | Scheduled report distribution (email, portal) | Should |
| FR-RP-006 | Excel export and bi-directional sync | Must |
| FR-RP-007 | Comparative reports: period-over-period, entity-over-entity | Must |
4. Cross-Cutting Requirements
4.1 Multi-Tenancy
| ID | Requirement | Priority |
|---|
| FR-MT-001 | PostgreSQL Row-Level Security (RLS) on all tables | Must |
| FR-MT-002 | Tenant context propagation throughout request lifecycle | Must |
| FR-MT-003 | No cross-tenant data leakage (zero tolerance) | Must |
| FR-MT-004 | Per-tenant configuration (CoA, fiscal year, currency, language) | Must |
4.2 Multi-Language
| ID | Requirement | Priority |
|---|
| FR-ML-001 | Portuguese (PT-BR), English (EN-US), Spanish (ES) at launch | Must |
| FR-ML-002 | Extensible i18n framework for additional languages | Must |
| FR-ML-003 | Multi-language chart of accounts (account labels in multiple languages) | Must |
4.3 Security
| ID | Requirement | Priority |
|---|
| FR-SC-001 | OAuth 2.0 / OpenID Connect authentication | Must |
| FR-SC-002 | Multi-factor authentication (TOTP, WebAuthn) | Must |
| FR-SC-003 | Role-based access control with fine-grained permissions | Must |
| FR-SC-004 | Encryption at rest (AES-256) and in transit (TLS 1.3) | Must |
| FR-SC-005 | Immutable audit trail (append-only, hash-chained) | Must |
| FR-SC-006 | Separation of duties enforcement (configurable) | Should |
| FR-SC-007 | SOC 2 Type II compliance controls | Must |
| FR-SC-008 | LGPD + GDPR data privacy controls | Must |
4.4 API
| ID | Requirement | Priority |
|---|
| FR-API-001 | RESTful API with OpenAPI 3.1 specification | Must |
| FR-API-002 | GraphQL endpoint for complex financial queries | Should |
| FR-API-003 | Webhook system for event notifications | Must |
| FR-API-004 | API versioning (URL-based) | Must |
| FR-API-005 | Rate limiting and throttling | Must |
| FR-API-006 | Bulk API operations for high-volume data import | Must |
4.5 Integration
| ID | Requirement | Priority |
|---|
| FR-INT-001 | ERP connectors: Totvs Protheus, Omie (Brazil Phase 1) | Must |
| FR-INT-002 | ERP connectors: SAP, Oracle, D365 (Phase 2+) | Should |
| FR-INT-003 | Banking: Open Finance Brazil, Plaid (US) | Must |
| FR-INT-004 | Payment: Pix (BR), ACH (US), SEPA (EU) | Must |
| FR-INT-005 | Government: SPED (BR), IRS (US) | Must |
5. Non-Functional Requirements
| Category | Requirement | Target |
|---|
| Availability | System uptime | 99.9% (8.76 hours downtime/year max) |
| Performance | API response time (p95) | <200ms |
| Performance | Report generation (standard) | <5 seconds |
| Performance | Report generation (consolidation) | <30 seconds |
| Performance | Document OCR processing | <10 seconds per page |
| Scalability | Concurrent users | 10,000+ |
| Scalability | Transactions per tenant/month | 1M+ |
| Data | Backup frequency | Every 6 hours |
| Data | Recovery Point Objective (RPO) | <1 hour |
| Data | Recovery Time Objective (RTO) | <4 hours |
| Data | Retention (financial records) | Minimum 7 years (jurisdiction-dependent) |
| Accessibility | WCAG compliance | 2.1 AA |
6. Prioritization Summary (MoSCoW)
| Module | Must Have | Should Have | Could Have |
|---|
| General Ledger | 10 | 5 | 0 |
| Accounts Payable | 6 | 4 | 0 |
| Accounts Receivable | 4 | 3 | 1 |
| Fixed Assets | 5 | 2 | 1 |
| Tax Engine | 5 | 4 | 2 |
| Bank Reconciliation | 5 | 1 | 1 |
| Month-End Close | 6 | 1 | 1 |
| FP&A | 3 | 5 | 0 |
| Consolidation | 4 | 2 | 0 |
| Practice Management | 5 | 2 | 1 |
| Document Intelligence | 7 | 1 | 0 |
| Reporting | 4 | 3 | 0 |
| Total | 64 | 33 | 7 |
7. Phased Delivery Plan
| Phase | Timeline | Modules | Market |
|---|
| Phase 1 | Q2-Q4 2026 | GL (enhanced) + AP + AR + Tax (BR/US) + Bank Rec | Brazil + US MVP |
| Phase 2 | Q1-Q2 2027 | Document Intelligence + FP&A + Practice Mgmt | Brazil + US GA |
| Phase 3 | Q3-Q4 2027 | Fixed Assets + Consolidation + Tax (EU/MX) | EU + Mexico expansion |
| Phase 4 | 2028 | Month-End Close + Advanced FP&A + Full reporting | Global expansion |
Hal Casteel
CEO/CTO, AZ1.AI Inc.
Copyright © 2026 AZ1.AI Inc. All rights reserved.
Unauthorized distribution or reproduction is strictly prohibited.