ZoikoLogia

Governed AI for Accounting

AI accounting intelligence,
governed by design.

Kriton™ helps accounting professionals work through tax, audit, payroll, and compliance questions — grounded in real sources, not model memory.

Trusted by finance & accounting leaders

Halden & ColeAshworth GroupMerrow PartnersColton ReevesFaircroft & Co.

Built for Professional Judgment

Accounting intelligence for the people who ask, prepare, review, govern, and sign.

ZoikoLogia™ with Kriton™ is built for professionals who carry judgment, business leaders who need financial clarity, and learners who are building accounting knowledge — all governed by the same source-backed, evidence-ready controls.

Explore
Understand
Prepare
Review
Govern
Sign

Governance Control Systems

5

Kriton™ Advisor Modes

9

Risk Classification Levels

5

1
Student / Career Explorer

Student / Career Explorer

Learns the foundation.

2
Junior Accountant

Junior Accountant

Builds professional confidence.

3
Business Owner

Business Owner

Reads the financials with confidence.

4
Operations Leader

Operations Leader

Asks the right financial questions.

5
Finance Manager

Finance Manager

Prepares the workpaper.

6
Tax Director

Tax Director

Validates jurisdictional treatment.

7
Audit Partner

Audit Partner

Reviews the evidence.

8
CFO

CFO

Signs the financials.

Source-backed and evidence-ready
Enterprise security & permissions
Governed by policy, not prompts
Built for global standards and jurisdictions

Built on Governance, Not Guesswork

Accounting AI cannot be built on guesswork.

Professional answers require more than fluent language. They require source authority, jurisdictional accuracy, professional boundaries, and clear escalation when a system shouldn't answer definitively.

01

Source Library

Authoritative, curated, and continuously updated sources with metadata and authority levels.

02

Jurisdiction Engine

Tax, legal, audit, and reporting rules mapped by jurisdiction, effective date, and language.

03

Risk Classification

Multi-level risk model classifies questions, answers, and recommendations.

Governed
Intelligence Core
04

Audit Ledger

Immutable audit ledger of inputs, sources, model runs, and outputs.

05

Privacy Controls

Role-based access, data minimization, encryption, and retention policies.

06

Evaluation Framework

Quality, accuracy, and safety testing with continuous monitoring and feedback.

Two Layers. One Purpose.

ZoikoLogia™ is the intelligence system.
Kriton™ is the judgment interface.

A governed intelligence layer powers the advisor professionals rely on.

ZoikoLogia™ Platform Layer

  • Authoritative Source Library
  • Accounting Knowledge Graph
  • RAG Source-Bundle Engine
  • Risk Classification Service
  • Audit Evidence Ledger
  • Privacy & Security Controls
  • Provider Due Diligence Register
  • Evaluation & QA Framework
  • Event Catalog

Kriton™ Advisor Layer

  • Professional Q&A
  • Learning Guidance
  • Workflow Support
  • Review Assistance
  • Source Citations
  • Risk Notices
  • Human Escalation
  • Limitation Language
  • Evidence Capture

Core Capabilities

Nine systems. One governed intelligence layer.

Every capability below operates as a control point, not a feature checkbox — each one gates what Kriton™ is allowed to say, cite, or escalate.

CTRL · SOURCE

Authoritative Source Library

Governs which accounting, tax, audit, payroll, and educational sources may be used, cited, summarized, or blocked.

Explore Source Governance
CTRL · ONTOLOGY

Accounting Knowledge Graph

Maps concepts, standards, jurisdictions, frameworks, risk classifications, and workflow paths.

View Ontology Layer
CTRL · RETRIEVAL

Retrieval-Augmented Generation

Retrieves approved source versions before generation and handles no-source states explicitly.

Learn About RAG
CTRL · SAFETY

AI Safety & Risk Routing

Classifies every request by mode, risk level, jurisdiction, and professional boundary before Kriton™ answers.

Review Safety Controls
CTRL · AUDIT

Audit Logging & Evidence Ledger

Captures immutable, replay-ready evidence for source decisions, model runs, and reviewer overrides.

View Audit Framework
CTRL · PRIVACY

Privacy & Data Protection

Enforces tenant isolation, regional routing, DSR workflows, encryption, and WCAG 2.2 AA accessibility.

Visit Trust Center
CTRL · EVAL

LLM Evaluation & Benchmarking

Tests source grounding, hallucination resistance, refusal behavior, and canary release readiness.

See Evaluation Standards
CTRL · PROVIDER

Provider Due Diligence

Controls which model providers, regions, and retention policies are approved for production use.

Review Provider Controls
CTRL · EVENTS

Event Catalog

Standardizes every source, safety, privacy, and workflow event with payload versions and replay relevance.

Explore Event Governance

See It in Your Workflow

Every answer arrives with its own paper trail.

Reviewers don't have to take Kriton™'s word for it. Every response opens into the exact bundle, policy, and reviewer chain behind it.

  • One click from any answer to its full audit trail
  • Reviewer identity, decision, and timestamp on every row
  • Replay manifests flag gaps instead of hiding them
app.zoikologia.ai/audit/replay

Audit & Review Queue

K  Kriton
Review ModeSource BundlesEvent Log

Revenue recognition — multi-element contract

SB-88231 · IFRS 15 · Bundle v4.2

Needs review4m ago

Payroll jurisdiction check — multi-state remote staff

SB-88190 · ASC 606 · Bundle v2.9

Approved22m ago

Lease classification memo — sale-and-leaseback

SB-88104 · IFRS 16 · Bundle v1.7

Approved1h ago

Audit evidence request — Q3 reconciliations

SB-88066 · GAAS · Bundle v3.0

Escalated3h ago

An AI advisor for accounting workflows— not a generic chatbot.

Kriton™ helps users explore accounting questions, structure workpapers, and identify when human review is required — governed by source authority, risk classification, and audit evidence at every step.

Learning Mode

For students, trainees, and professionals developing accounting knowledge.

  • Topic explanations with prerequisite-aware learning paths
  • Misconception warnings surfaced in context
  • Practice support with assessment-integrity safeguards

Learning Path

Lease Classification → Variable Lease Payments → Sale-and-Leaseback → Disclosure Requirements

Enterprise Governance

Controls sit before retrieval — not after.

Source Library authority, license, freshness, and display controls gate which sources can ever enter the candidate set. Nothing ineligible is retrieved, so nothing ineligible needs to be filtered out later.

Why this matters: a system that retrieves broadly and filters afterward can still leak restricted or unlicensed content into a draft answer. ZoikoLogia™ blocks ineligible sources at the planning stage, before a single candidate is retrieved.

  1. 1

    Query received

    The Query Orchestrator identifies mode, risk class, jurisdiction, tenant context, and product surface.

  2. 2

    Concepts resolved

    The Ontology Service resolves concepts, framework, jurisdiction scope, and tenant-policy overlays.

  3. 3

    Retrieval scope planned

    Hard Gate

    The RAG Planner sets retrieval scope and source minimums while embedding license, freshness, and provider-use controls as gates — before any candidate is admitted.

  4. 4

    Candidates retrieved

    Hard Gate

    Only source sets that already passed Source Library controls are retrieved. Blocked or ineligible sources never enter the candidate set.

  5. 5

    Source bundle assembled

    Citation anchors, confidence state, conflict state, and replay fields are attached to the governed bundle.

  6. 6

    Risk classified

    Hard Gate

    The Safety Service classifies risk, professional boundary, privacy class, and escalation requirement — before generation.

  7. 7

    Context packaged

    The Model Gateway packages only permitted context for the approved provider, deployment mode, and region.

  8. 8

    Answer drafted

    Kriton™ drafts a controlled answer under the approved prompt profile and risk policy.

  9. 9

    Answer validated

    Hard Gate

    The Validator checks claims, citations, assumptions, leakage, and professional-boundary language.

  10. 10

    Evidence recorded

    The Audit Ledger records an immutable evidence trail with replay relevance.

  11. 11

    Human review routed

    Review routes activate automatically wherever the risk policy requires them.

No

Regulated answer from model memory alone — a governed source bundle or a controlled refusal path is always required.

No

Source use without a permission state — filtering happens before retrieval, not as a post-hoc patch.

No

Unversioned citation basis — every citation points to a source version and citation anchor.

No

Provider call without due diligence status — region, DPA, retention, and training opt-out are verified first.

Trust & Control

Six pillars enterprise buyers actually check.

Source Authority

Approved sources, source versions, license states, citation anchors, and freshness controls.

Risk Governance

LOW, MEDIUM, HIGH, RESTRICTED, and CLASSIFICATION_UNCERTAIN paths with deterministic routing.

Privacy & Security

Tenant isolation, encryption, regional routing, DSR workflows, and WCAG 2.2 AA accessibility.

Audit Evidence

Replay manifests with completeness status, chain hashes, and WORM-equivalent evidence storage.

Provider Control

DPA status, training opt-out verification, region eligibility, and subprocessor review.

QA Release Gates

Threshold-based release approval, regression detection, and canary rollback triggers.

Partner Spotlight

Kriton™ sits inside the close, not next to it.

Controllers use Workflow Mode to draft the memo. Reviewers use Review Mode to sign off. The evidence trail is the same one an auditor sees six months later.

“The citation panel is the first thing our audit committee asks to see. Now it's built into every answer, not bolted on after.”

VP of Accounting Policy · Enterprise Pilot Partner

Team collaborating during close

Solutions

Built around how each team actually works.

Accounting Firms

Accounting Firms

Support research, workpapers, client queries, technical review, and evidence-backed workflow guidance.

Solutions for Firms
Enterprise Finance Teams

Enterprise Finance Teams

Improve consistency across accounting policy, reporting workflows, and internal controls.

Solutions for Finance Teams
Tax Professionals

Tax Professionals

Structure tax research, jurisdiction checks, deadline workflows, and source-backed explanations.

Solutions for Tax
Audit Teams

Audit Teams

Support audit planning, evidence requirements, assertions, and reviewer escalation.

Solutions for Audit
Payroll & Compliance

Payroll & Compliance

Handle jurisdiction-aware payroll, filing, and documentation with controlled source grounding.

Solutions for Payroll
Accounting Education

Accounting Education

Deliver governed learning support, topic maps, and academic integrity safeguards.

Solutions for Learning

Frequently Asked

Straight answers before you book a call.

No. ZoikoLogia™ is a governed accounting intelligence system. Kriton™ provides an AI advisor experience, but the platform includes source governance, accounting ontology, RAG, safety controls, audit logging, and provider due diligence underneath it.

Start with Governed Accounting AI

Bring source-backed intelligence into professional accounting workflows.

ZoikoLogia™ with Kriton™ gives accounting and finance teams a governed way to use AI across learning, research, workflow, review, and compliance — with source authority, privacy, and auditability built in.