Expanding Accounting Capabilities with OpenAI

Startup Basis built accounting-specialized AI agents using OpenAI's latest models, o3, o3-Pro, GPT-4.1, GPT-5. This allows accounting firms to automate repetitive tasks such as reconciliation, journal entries, and financial summaries, reducing work time by up to 30% and enabling greater focus on advisory work.

Basis adopted a multi-agent architecture that assigns the optimal model depending on the nature of the task.

• Supervising Agent: Based on GPT-5, it coordinates the overall process and assigns tasks to sub-agents according to task complexity and latency requirements.
• Sub-agents: Use models selected through internal benchmarks. GPT-4.1 is used when fast feedback is needed, while GPT-5 is used for high-difficulty tasks such as interpreting complex transaction patterns or month-end closing.

Beyond simple automation, Basis's agents transparently disclose the logic, data sources, and rationale behind every decision. In particular, through GPT-5's strong reasoning capabilities, the process behind the AI's conclusions is explained, providing an environment where accountants can trust and control the AI's work.