Agents can accelerate matching, exception triage, and document gathering while routing exceptions to owners with approvals. Final sign-off on material entries typically remains with finance leadership under policy.

Start with high-volume, low-materiality matching, intercompany reconciliation support, and collecting supporting documents for exceptions—not final certification of financial statements. Wins build CFO confidence before expanding scope.

Agents typically read ERP extracts, bank statements, and subsidiary spreadsheets, propose matches, and route exceptions with evidence. Write-back to ERP should stay behind approval thresholds your finance team defines; connector quality determines time-to-value more than model choice.

Dual approval on material journals, segregation of duties on who can propose vs post, retrieval limited to current-period documents, and audit trails on every proposed adjustment. Agents should escalate ambiguous items rather than force a match.

Yes, when scoped to one close bottleneck and paired with no-code workflow changes finance can own. Mid-market teams benefit when agents reduce manual chasing without requiring a dedicated RPA development shop.