Product Requirements Document (PRD)
AI-First Open-Source FP&A Platform
Version: 1.0
Date: February 2026
Classification: CODITECT Product Development
1. Executive Summary
1.1 Vision Statement
Build the first AI-native Financial Planning & Analysis platform that reduces month-end close from 15 days to 5 days, eliminates 60-90% of repetitive finance work, and delivers enterprise-grade compliance for regulated industries—all on an open-source foundation.
1.2 Problem Statement
| Pain Point | Current State | Impact |
|---|---|---|
| Manual Close Process | 10-15 days average | Delayed reporting, overtime costs |
| Repetitive Tasks | 40+ hrs/month reconciliation | Staff burnout, error risk |
| Limited Automation | Rule-based only | Cannot handle exceptions |
| Vendor Lock-in | Proprietary platforms | High TCO, limited customization |
| Compliance Burden | Manual audit trails | Audit failures, regulatory risk |
1.3 Value Proposition
"Eliminate 60-90% of repetitive FP&A work with AI agents that understand accounting rules, compliance requirements, and your business context."
Quantified Benefits:
- Month-end close: 10-15 days → 3-5 days (60-70% reduction)
- Reconciliation effort: 40 hrs/month → 4 hrs/month (90% reduction)
- Variance analysis: 8 hrs/report → 30 min/report (94% reduction)
- Forecast accuracy: ±15% → ±5% error (3x improvement)
- ROI: 5-7x in Year 1
2. User Personas
2.1 Primary Personas
Persona 1: CFO / VP Finance
Name: Patricia Chen
Role: Chief Financial Officer, Mid-Market Company ($50-500M revenue)
Goals:
- Faster, more accurate monthly reporting
- Better forecasting for board/investor communications
- Reduced finance team burnout
- Lower technology costs
Pain Points:
- Current tools don't integrate well
- Too much time on data wrangling, not analysis
- Compliance audits are stressful
- Can't get real-time visibility
Success Metrics:
- Days to close < 5
- Forecast accuracy > 95%
- Zero audit findings
- 30% cost reduction in finance operations
Persona 2: FP&A Analyst
Name: Marcus Rodriguez
Role: Senior Financial Analyst
Goals:
- Automate repetitive tasks
- More time for strategic analysis
- Better tools for scenario modeling
- Self-service reporting
Pain Points:
- Too much manual data entry
- Excel version control nightmares
- Waiting on IT for data access
- Explaining variances is tedious
Success Metrics:
- < 4 hours on close tasks
- Real-time data access
- One-click variance commentary
- Automated report distribution
Persona 3: Controller
Name: Jennifer Park
Role: Corporate Controller
Goals:
- Accurate, compliant close process
- Audit-ready documentation
- Intercompany elimination accuracy
- Clear audit trails
Pain Points:
- Manual journal entry review
- Reconciliation exceptions
- Missing supporting documentation
- Auditor data requests
Success Metrics:
- Zero material adjustments
- 100% reconciliation rate
- Audit requests fulfilled < 1 hour
- SOX compliance maintained
Persona 4: Contador (Brazilian Market)
Name: Carlos Silva
Role: Contador, Manages 50+ client companies
Goals:
- Efficient multi-client management
- SPED compliance automation
- Open Finance Brazil integration
- White-label capability
Pain Points:
- Manual data entry from multiple ERPs
- BACEN/CVM reporting deadlines
- Client onboarding takes weeks
- No unified dashboard
Success Metrics:
- Manage 100+ clients
- Zero SPED submission errors
- Same-day client onboarding
- 50% revenue increase
2.2 Secondary Personas
| Persona | Role | Key Needs |
|---|---|---|
| IT Director | Technology oversight | Security, integration, maintenance |
| External Auditor | Audit execution | Audit trail access, evidence requests |
| Board Member | Governance | Accurate financials, risk visibility |
| Business Unit Leader | Operations | Budget tracking, forecasting |
3. Functional Requirements
3.1 Core Accounting Module
FR-ACC-001: General Ledger
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-ACC-001.1 | Multi-entity GL support | Support unlimited legal entities |
| FR-ACC-001.2 | Real-time posting | Sub-second transaction recording |
| FR-ACC-001.3 | Soft close capability | Prevent posting to closed periods |
| FR-ACC-001.4 | Retained earnings rollforward | Automatic year-end processing |
| FR-ACC-001.5 | Segment/dimension support | 10+ custom dimensions |
FR-ACC-002: Chart of Accounts
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-ACC-002.1 | Hierarchical COA | Unlimited levels |
| FR-ACC-002.2 | Account mapping engine | Map external accounts to standard |
| FR-ACC-002.3 | COA versioning | Track changes over time |
| FR-ACC-002.4 | Natural account types | Assets, Liabilities, Equity, Revenue, Expense |
| FR-ACC-002.5 | Rollup definitions | Configurable financial statement structure |
FR-ACC-003: Journal Entries
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-ACC-003.1 | Manual journal entry | Create, edit, delete JEs |
| FR-ACC-003.2 | Recurring entries | Template-based automation |
| FR-ACC-003.3 | Reversing entries | Auto-reverse for accruals |
| FR-ACC-003.4 | Approval workflows | Configurable approval chains |
| FR-ACC-003.5 | Attachments | Support for source documents |
FR-ACC-004: Bank Reconciliation
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-ACC-004.1 | Automated matching | 95%+ auto-match rate |
| FR-ACC-004.2 | Fuzzy matching | Handle amount/date variance |
| FR-ACC-004.3 | Exception management | Workflow for unmatched items |
| FR-ACC-004.4 | Multi-currency support | Handle FX differences |
| FR-ACC-004.5 | Bank statement import | OFX, MT940, CSV formats |
3.2 Planning & Budgeting Module
FR-PLN-001: Budget Management
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-PLN-001.1 | Top-down budgeting | Allocate from targets |
| FR-PLN-001.2 | Bottom-up budgeting | Collect from cost centers |
| FR-PLN-001.3 | Zero-based budgeting | Support ZBB methodology |
| FR-PLN-001.4 | Budget versioning | Track revisions |
| FR-PLN-001.5 | Budget locking | Prevent changes to approved budgets |
FR-PLN-002: Forecasting
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-PLN-002.1 | Rolling forecast | 13-week, 18-month horizons |
| FR-PLN-002.2 | Driver-based planning | Revenue/cost drivers |
| FR-PLN-002.3 | Statistical forecasting | ML-powered predictions |
| FR-PLN-002.4 | Forecast accuracy tracking | Historical accuracy metrics |
| FR-PLN-002.5 | Forecast explanation | AI-generated commentary |
FR-PLN-003: Scenario Modeling
Priority: P1 (Should Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-PLN-003.1 | What-if analysis | Real-time recalculation |
| FR-PLN-003.2 | Scenario comparison | Side-by-side views |
| FR-PLN-003.3 | Sensitivity analysis | Key driver impacts |
| FR-PLN-003.4 | Monte Carlo simulation | Probabilistic outcomes |
| FR-PLN-003.5 | Scenario persistence | Save/load scenarios |
3.3 Analysis & Reporting Module
FR-RPT-001: Variance Analysis
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-RPT-001.1 | Budget vs Actual | Automated calculation |
| FR-RPT-001.2 | Period over period | MoM, QoQ, YoY comparisons |
| FR-RPT-001.3 | Drill-down capability | Account → Transaction level |
| FR-RPT-001.4 | Waterfall charts | Visual variance breakdown |
| FR-RPT-001.5 | AI variance commentary | NLG explanations |
FR-RPT-002: Financial Statements
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-RPT-002.1 | Income Statement | Standard and custom formats |
| FR-RPT-002.2 | Balance Sheet | Classified format |
| FR-RPT-002.3 | Cash Flow Statement | Direct and indirect methods |
| FR-RPT-002.4 | Statement of Equity | Changes in equity |
| FR-RPT-002.5 | Report scheduling | Automated generation/distribution |
FR-RPT-003: KPI Dashboards
Priority: P1 (Should Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-RPT-003.1 | Drag-drop dashboard builder | No-code creation |
| FR-RPT-003.2 | Real-time KPIs | < 1 minute data refresh |
| FR-RPT-003.3 | Alert thresholds | Automated notifications |
| FR-RPT-003.4 | Embedded analytics | Interactive charts |
| FR-RPT-003.5 | Mobile responsive | Full mobile support |
3.4 AI Agent Module
FR-AI-001: Orchestrator Agent
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-AI-001.1 | Task decomposition | Break complex tasks into steps |
| FR-AI-001.2 | Agent coordination | Route to specialized agents |
| FR-AI-001.3 | Context management | Maintain conversation state |
| FR-AI-001.4 | Error recovery | Graceful failure handling |
| FR-AI-001.5 | Audit logging | Full agent activity trail |
FR-AI-002: Reconciliation Agent
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-AI-002.1 | Pattern recognition | Learn matching rules |
| FR-AI-002.2 | Exception handling | Suggest resolutions |
| FR-AI-002.3 | Anomaly detection | Flag unusual items |
| FR-AI-002.4 | Human-in-the-loop | Escalate uncertain matches |
| FR-AI-002.5 | Continuous learning | Improve from feedback |
FR-AI-003: Variance Analyst Agent
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-AI-003.1 | Root cause analysis | Identify variance drivers |
| FR-AI-003.2 | Commentary generation | CFO-quality narratives |
| FR-AI-003.3 | Trend identification | Pattern recognition |
| FR-AI-003.4 | Recommendation engine | Action suggestions |
| FR-AI-003.5 | Context awareness | Industry/company knowledge |
FR-AI-004: Forecasting Agent
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-AI-004.1 | Multi-model ensemble | NeuralProphet + ARIMA + XGBoost |
| FR-AI-004.2 | External data integration | Economic indicators |
| FR-AI-004.3 | Confidence intervals | Probabilistic forecasts |
| FR-AI-004.4 | Explanation capability | Why this forecast? |
| FR-AI-004.5 | Adaptive learning | Retraining triggers |
FR-AI-005: Compliance Agent
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-AI-005.1 | Control monitoring | Continuous compliance checks |
| FR-AI-005.2 | Policy validation | Ensure adherence |
| FR-AI-005.3 | Evidence collection | Automated documentation |
| FR-AI-005.4 | Gap identification | Compliance risk alerts |
| FR-AI-005.5 | Remediation suggestions | Action plans |
3.5 Integration Module
FR-INT-001: ERP Integration
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-INT-001.1 | Real-time sync | < 5 minute latency |
| FR-INT-001.2 | Bidirectional | Read and write capability |
| FR-INT-001.3 | Schema mapping | Visual mapping interface |
| FR-INT-001.4 | Error handling | Retry logic, dead letter queue |
| FR-INT-001.5 | Change data capture | Incremental sync |
Supported ERPs (Phase 1):
- QuickBooks Online/Desktop
- NetSuite
- SAP Business One
- Microsoft Dynamics 365
- Sage Intacct
- Totvs Protheus (Brazil)
- Omie (Brazil)
- Conta Azul (Brazil)
FR-INT-002: Banking Integration
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-INT-002.1 | Automated feeds | Daily bank data |
| FR-INT-002.2 | Multi-bank support | Unlimited accounts |
| FR-INT-002.3 | Transaction categorization | AI-powered |
| FR-INT-002.4 | Balance verification | Auto-reconcile |
| FR-INT-002.5 | Cash position | Real-time visibility |
Supported Channels:
- Plaid (US)
- Open Finance Brazil
- Direct bank APIs (BB, Itaú, Bradesco)
- OFX/MT940 import
3.6 Compliance Module
FR-CMP-001: Audit Trail
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-CMP-001.1 | Immutable logging | Cryptographic verification |
| FR-CMP-001.2 | User activity tracking | All actions logged |
| FR-CMP-001.3 | Data lineage | Source to report tracing |
| FR-CMP-001.4 | Change history | Who/what/when |
| FR-CMP-001.5 | Evidence export | Auditor-ready packages |
FR-CMP-002: Access Control
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-CMP-002.1 | Role-based access | Configurable roles |
| FR-CMP-002.2 | Attribute-based access | Dynamic permissions |
| FR-CMP-002.3 | Segregation of duties | Conflict detection |
| FR-CMP-002.4 | Access reviews | Periodic certification |
| FR-CMP-002.5 | SSO integration | SAML/OIDC support |
FR-CMP-003: Regulatory Compliance
Priority: P0 (Must Have)
| Requirement | Description | Acceptance Criteria |
|---|---|---|
| FR-CMP-003.1 | SOX compliance | Section 302/404 |
| FR-CMP-003.2 | SOC 2 Type II | Trust service criteria |
| FR-CMP-003.3 | GAAP/IFRS support | Standard compliance |
| FR-CMP-003.4 | BACEN/CVM (Brazil) | Brazilian requirements |
| FR-CMP-003.5 | LGPD/GDPR | Data privacy |
4. Non-Functional Requirements
4.1 Performance
| Requirement | Target | Measurement |
|---|---|---|
| NFR-PERF-001 | API response time | < 200ms (p95) |
| NFR-PERF-002 | Report generation | < 5 seconds |
| NFR-PERF-003 | Data sync latency | < 5 minutes |
| NFR-PERF-004 | Dashboard load time | < 2 seconds |
| NFR-PERF-005 | Concurrent users | 1000+ per tenant |
4.2 Scalability
| Requirement | Target | Measurement |
|---|---|---|
| NFR-SCAL-001 | Transaction volume | 10M+ transactions/tenant |
| NFR-SCAL-002 | Multi-tenant support | 1000+ tenants |
| NFR-SCAL-003 | Data retention | 10+ years |
| NFR-SCAL-004 | Horizontal scaling | Auto-scale pods |
| NFR-SCAL-005 | Geographic distribution | Multi-region |
4.3 Security
| Requirement | Target | Measurement |
|---|---|---|
| NFR-SEC-001 | Encryption at rest | AES-256 |
| NFR-SEC-002 | Encryption in transit | TLS 1.3 |
| NFR-SEC-003 | Authentication | MFA required |
| NFR-SEC-004 | Penetration testing | Annual |
| NFR-SEC-005 | Vulnerability scanning | Continuous |
4.4 Availability
| Requirement | Target | Measurement |
|---|---|---|
| NFR-AVL-001 | Uptime SLA | 99.9% |
| NFR-AVL-002 | RTO | < 1 hour |
| NFR-AVL-003 | RPO | < 15 minutes |
| NFR-AVL-004 | Maintenance windows | Zero downtime |
| NFR-AVL-005 | Disaster recovery | Multi-region failover |
4.5 Usability
| Requirement | Target | Measurement |
|---|---|---|
| NFR-USE-001 | Time to first value | < 1 day |
| NFR-USE-002 | Training required | < 4 hours |
| NFR-USE-003 | Mobile support | Full functionality |
| NFR-USE-004 | Accessibility | WCAG 2.1 AA |
| NFR-USE-005 | Localization | EN, PT-BR, ES |
5. Feature Prioritization Matrix
5.1 MoSCoW Analysis
| Feature | Must | Should | Could | Won't (Phase 1) |
|---|---|---|---|---|
| General Ledger | ✓ | |||
| Bank Reconciliation | ✓ | |||
| Budget vs Actual | ✓ | |||
| AI Variance Commentary | ✓ | |||
| Rolling Forecast | ✓ | |||
| ERP Integration (US) | ✓ | |||
| Audit Trail | ✓ | |||
| OpenFGA RBAC | ✓ | |||
| KPI Dashboards | ✓ | |||
| Scenario Modeling | ✓ | |||
| Monte Carlo | ✓ | |||
| Consolidation | ✓ | |||
| Brazilian ERPs | ✓ | |||
| Open Finance Brazil | ✓ | |||
| SPED Integration | ✓ | |||
| Mobile App | ✓ | |||
| Voice Interface | ✓ |
5.2 Value vs Effort Matrix
HIGH EFFORT LOW EFFORT
┌─────────────────────────────────────────────┐
HIGH │ Consolidation │ AI Variance Commentary │
VALUE │ Scenario Modeling │ Rolling Forecast │
│ Brazilian ERPs │ Bank Reconciliation │
│ │ Budget vs Actual │
├─────────────────────────────────────────────┤
LOW │ Monte Carlo │ KPI Dashboards │
VALUE │ Voice Interface │ Report Scheduling │
│ Blockchain Ledger │ Mobile Responsive │
└─────────────────────────────────────────────┘
6. Success Metrics
6.1 Product Metrics
| Metric | Target (Y1) | Target (Y3) |
|---|---|---|
| Monthly Active Users | 5,000 | 50,000 |
| Paid Customers | 100 | 1,000 |
| Net Revenue Retention | 110% | 130% |
| Customer Acquisition Cost | $2,000 | $1,500 |
| Lifetime Value | $15,000 | $25,000 |
6.2 Customer Outcome Metrics
| Metric | Baseline | Target |
|---|---|---|
| Days to close | 12 | 5 |
| Reconciliation time | 40 hrs/mo | 4 hrs/mo |
| Variance analysis time | 8 hrs | 30 min |
| Forecast accuracy | ±15% | ±5% |
| Audit findings | 3/year | 0/year |
6.3 Technical Metrics
| Metric | Target |
|---|---|
| API Availability | 99.9% |
| Mean Time to Recovery | < 1 hour |
| Deployment Frequency | Daily |
| Lead Time for Changes | < 1 day |
| Change Failure Rate | < 5% |
7. Release Plan
7.1 Phase 1: Foundation (Q2 2026)
Theme: Core FP&A Automation
Features:
- General Ledger with multi-entity
- Bank Reconciliation with AI matching
- Budget vs Actual variance analysis
- AI-powered commentary generation
- QuickBooks/NetSuite integration
- Basic audit trail
Exit Criteria:
- 10 beta customers
- < 6 days to close
- 90% auto-reconciliation rate
7.2 Phase 2: Planning (Q3 2026)
Theme: Intelligent Forecasting
Features:
- Rolling 13-week forecast
- NeuralProphet integration
- Scenario modeling
- Driver-based planning
- SAP/Dynamics integration
Exit Criteria:
- 50 customers
- ±8% forecast accuracy
- 3 scenario comparisons
7.3 Phase 3: Brazil (Q4 2026)
Theme: Market Expansion
Features:
- Totvs/Omie/Conta Azul integration
- Open Finance Brazil
- SPED automation
- LGPD compliance
- Portuguese localization
Exit Criteria:
- 25 Brazilian customers
- Zero SPED errors
- BACEN/CVM compliance
7.4 Phase 4: Enterprise (Q1 2027)
Theme: Scale & Compliance
Features:
- Multi-currency consolidation
- Intercompany eliminations
- SOX compliance automation
- SOC 2 Type II certification
- Advanced analytics
Exit Criteria:
- SOC 2 Type II certified
- 10 enterprise customers
- Multi-region deployment
8. Appendices
Appendix A: Glossary
| Term | Definition |
|---|---|
| FP&A | Financial Planning & Analysis |
| GL | General Ledger |
| COA | Chart of Accounts |
| JE | Journal Entry |
| BvA | Budget vs Actual |
| NLG | Natural Language Generation |
| CDC | Change Data Capture |
| RBAC | Role-Based Access Control |
| RLS | Row-Level Security |
Appendix B: Reference Documents
- SRC-001: Master System Prompt
- SRC-002: Avivatec Development Backlog
- SRC-003: Avivatec Commercial Presentation
- ANL-002: CODITECT Impact Analysis
Appendix C: Revision History
| Version | Date | Author | Changes |
|---|---|---|---|
| 1.0 | 2026-02-03 | Claude | Initial PRD creation |