← All patterns Pattern . disclosure automation

Automated regulatory notes generation.

A pattern for turning a trial balance into draft disclosure notes in a chosen house style. Described as a reusable capability, not a specific deliverable.

Input trial balance Output draft disclosure notes Style configurable house style Pattern reusable skill
The pattern

Structured input in, structured disclosure out.

The skill reads a trial balance, works out what kind of entity it is looking at, and generates the disclosure notes that entity type calls for. The output follows a chosen house style rather than a single fixed template, so the same skill can produce tables, movement schedules or narrative depending on what the engagement needs.

What it reads

  • Trial balance as the primary structured input.
  • Entity signals that tell it which disclosure set applies.

What it writes

  • Tables for the quantitative notes.
  • Movement schedules where a roll-forward is expected.
  • Narrative for the descriptive disclosures.
Why a skill, not a macro

The judgement lives in the prompt and the rules, not in a person retyping.

A spreadsheet macro can move numbers, but it cannot decide which disclosures a given entity needs or phrase a narrative note. Framing this as an opinionated skill with deterministic inputs and outputs keeps the boring formatting automatic while leaving the accounting judgement reviewable. A human always reads the draft before it becomes a filed note.

A capability pattern. No client data, no figures, no employer process. Inputs and outputs are described generically.