What it is
Every piece of work an agent prepares passes through a human-in-the-loop review gate before it’s treated as final. The agent prepares; a person approves. This is structural — it is not a setting you can turn off.Why it exists
Finance and accounting work carries professional and regulatory responsibility. A prepared workpaper, a filed return, a reconciliation — these need a qualified person to stand behind them. The HITL gate makes that explicit and auditable: there is always a named reviewer and a timestamp on every approval.How it works
1
A run finishes
An agent run completes and produces output.
2
It lands in the review queue
The output lands in the review queue for that engagement, marked action needed, and the assigned reviewers are notified.
3
A reviewer decides
A reviewer opens it, checks the work against its cited sources, and either approves it (it becomes final) or sends it back with notes (it returns for correction).
4
The decision is recorded
The decision, the reviewer’s identity, and the time are all recorded in the audit trail.
What a gate looks like in practice
Gates aren’t only an end-of-run yes/no — an agent can pause mid-run at a specific decision point. In a Revenue Flux run, for example, the agent completes its variance analysis and then opens a Controller exceptions gate: it lists the exceptions it couldn’t resolve on its own (say, an unfamiliar vendor in Data Costs) with the supporting detail, and waits. Only once a controller clears those exceptions does the agent go on to draft commentary and build the workbook. The gate is a checkpoint inside the workflow, not a rubber stamp at the end.A gate can be conditional — always, only on low-confidence items, or only on flagged exceptions — so routine work flows through while genuinely uncertain items stop for a human. Builders configure this; the gate itself is always present.