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 consumes most of the close. It reviews every journal for anomalies, drafts your flux commentary, answers plain-English questions about your ledger, and runs a continuous tax radar — surfacing only the items that genuinely need a human decision.

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What Intelligence does

Nine AI-powered capabilities for your close

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.

Flux commentary

Lumi AI drafts variance commentary against every line item, citing the journals behind each movement — so your board pack writes its own first draft.

Close assistant

Ask plain-English questions of your ledger — "why is gross margin down?" — and get an evidence-backed answer with the underlying entries cited, in seconds.

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.

Lumi AI scope

What Lumi AI does — and does not do

Lumi AI is a first-pass reviewer, not a decision-maker. Understanding the boundary keeps your audit trail clean.

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
Who it's for

Who the Intelligence module is for

Built for the finance professionals who own accuracy — and whose time is worth more than manual journal review.

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.

FAQ

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.

How does Lumi AI help with revenue recognition?

Revenue recognition itself is part of the Close module and is included from the Foundation plan. The Intelligence module adds Lumi AI on top — flagging contracts that need review, drafting the recognition entries for your approval, and explaining each movement with the underlying data cited.

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.

Get started

Put Lumi AI to work on your next close.

See anomaly detection, revenue recognition, and tax radar running on your own ledger — a 30-minute demo with a real accountant, no slideware.

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