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What goes into an agent-produced work packet

A breakdown of what Visory's AI agents actually deliver: the finished work, the reasoning log, the assumptions register, and how reviewers use them.

When we describe Agentsource to accounting firms, the most common question is: “What do I actually get back?”

It’s a fair question. The answer is a work packet, a structured deliverable designed for efficient review by a qualified accountant. Here’s what’s inside.

The finished deliverable

This is the primary output. For a company tax return, it’s the completed return ready for lodgement. For a BAS, it’s the activity statement with all figures reconciled. The deliverable matches the format your firm already works with.

The agents pull data directly from your connected accounting platform, apply the relevant tax rules, perform reconciliations, and produce the return. No manual data entry. No copy-pasting between systems.

The reasoning log

Every decision the agents make is recorded in a structured reasoning log. This isn’t a vague summary. It’s a step-by-step trace of the logic applied.

For example, on a company tax return the reasoning log might include entries like:

This lets the reviewing accountant verify the logic without re-doing the work. If the agents applied a rule correctly, the reviewer can confirm it in seconds. If something needs adjustment, they know exactly where and why.

The assumptions register

Not everything has a clear-cut answer. When the agents encounter ambiguity (missing data, multiple valid treatments, or client-specific circumstances they can’t resolve from the source data alone) they flag it explicitly.

The assumptions register lists each assumption with:

This is where the human expertise comes in. The agents handle the 90% that’s rules-based. The assumptions register directs the reviewer’s attention to the 10% that requires professional judgement.

How reviewers use it

The review workflow is designed to be fast. A typical review follows this pattern:

  1. Scan the deliverable for obvious completeness. Are all sections populated? Do the totals make sense at a glance?
  2. Read the assumptions register. These are the items that need your attention. Resolve them, adjust if needed.
  3. Spot-check the reasoning log. Confirm the agents applied the right rules for your client’s circumstances.
  4. Approve or adjust. Make any changes, then lodge.

Firms tell us this review process takes 10 to 20 minutes for a standard company tax return. Compare that to the hours spent reviewing offshore-prepared work, where the reviewer often has no visibility into the preparer’s thought process.

Why this matters for your practice

The work packet model changes what your senior staff spend their time on. Instead of preparing returns or heavily reviewing junior work, they’re performing targeted quality assurance on pre-validated deliverables.

That’s a fundamentally different use of a qualified accountant’s time, and a much better one.