Intelligence module
AI for accounting that catches what humans miss
Lumi AI does not replace your team's judgement — it eliminates the manual scanning work that currently consumes most of their close. Anomaly detection, revenue recognition, subledger matching, FX revaluation, and tax radar all run automatically, surfacing only the items that genuinely need a human decision.
Intelligence features
Nine AI-powered capabilities that run alongside your close — not instead of your team.
AI inbox
Lumi AI surfaces the issues that need your attention — unusual postings, reconciliation breaks, revenue recognition flags — ranked by materiality, not chronology.
Anomaly detection
Statistical models run across every journal entry and ledger balance. Outliers are flagged with context: what the expected range was, what was posted, and why it might matter.
Revenue recognition
Apply IFRS 15 and ASC 606 treatment to your contracts automatically. Deferred revenue schedules build themselves from contract data and update each period.
Subledger reconciliation
Match AR, AP, payroll, and inventory subledgers to the general ledger automatically. Exceptions are routed to the right owner with the supporting detail attached.
FX revaluation
Revalue foreign-currency monetary items at period end using live or uploaded rates. Unrealised gains and losses post to the correct accounts without manual calculation.
Tax provision
Calculate current and deferred tax, maintain the deferred tax asset and liability schedule, and post the provision journal — all within the close workflow.
SaaS analytics
MRR, ARR, churn, expansion, and net revenue retention — calculated from your recognised revenue data and presented in a dashboard your CFO can read without a translation.
Ecommerce analytics
GMV, refund rates, contribution margin by channel — pulled from your revenue data and reconciled to the P&L so the numbers always tie.
Tax radar
Continuous monitoring of your transactions against tax rules. Potential exposures — VAT miscoding, transfer pricing mismatches, permanent establishment triggers — are flagged before they become assessments.
Who the Intelligence module is for
Financial controllers
You are responsible for the numbers being right, but you cannot review every journal manually. Lumi AI does the first-pass review for you and sends you only the items that need a decision.
Revenue accountants
IFRS 15 compliance requires consistent application across every contract. Lumi AI applies the rules, maintains the deferred revenue schedule, and flags the edge cases for your review.
Tax managers
Tax radar monitors your transactions continuously for exposure — miscoded VAT, transfer pricing outliers, permanent establishment triggers — before they become assessments.
What Lumi AI does and does not do
It does
- ✓Detect statistical anomalies in journals and balances
- ✓Apply rules-based revenue recognition treatment
- ✓Match subledger items to the general ledger
- ✓Monitor transactions for tax exposure
- ✓Revalue FX monetary items at the correct rate
It does not
- ✗Replace professional judgement on complex accounting questions
- ✗Make final decisions without a human reviewer
- ✗Guarantee compliance — it flags risk, you confirm treatment
Frequently asked questions
What can AI actually do in an accounting close?
AI is well-suited to pattern recognition across large transaction volumes: detecting statistical outliers in journal data, matching subledger items, applying rules-based revenue recognition treatment, and monitoring tax exposure. It is not a substitute for professional judgement on complex accounting questions.
How does Lumi AI detect anomalies?
Lumi AI builds a statistical baseline from your historical posting patterns — typical values, counterparties, accounts, and timing for each journal type. Each new period's entries are scored against that baseline, and material deviations are surfaced in the AI inbox with context about why they were flagged.
Does the Intelligence module handle IFRS 15 revenue recognition?
Yes. The revenue recognition feature applies the five-step IFRS 15 (and ASC 606) model to your contracts, generates deferred revenue schedules, and posts recognition entries each period. Complex arrangements — multi-element, variable consideration, licences — require configuration during onboarding.
What plans include the Intelligence module?
The Intelligence module is included in the Professional (£499/mo) and Finance OS (£749/mo) plans. It is not available on Foundation.
What are Lumi AI tokens?
Lumi AI tokens are the unit of AI processing capacity in Lumio360. Each analysis run — anomaly detection pass, revenue recognition calculation, tax radar scan — consumes tokens. Professional plans include 1M tokens per slot per month; Finance OS plans include 5M. Unused tokens do not roll over.
See Lumi AI in action
Book a 30-minute demo →