AI-POWERED. CPA-APPROVED.

Close the memo.
Keep the judgment.

Gaapio turns a contract into a citation-backed technical accounting memo — every conclusion traceable to the ASC and SEC authority it came from. Draft in minutes; sign off with confidence.

Enterprise-grade security Built & reviewed by CPAs Every conclusion source-linked
Gaapio
CONTRACT → ANALYSIS → MEMO
Document AnalysisREADY
Master Services Agreement
Acme Cloud ⇄ Northwind · 18 pages
SAMPLE
Term Length36 months
Transaction Price$576,000
RenewalAuto-renew · 12 mo
Perf. Obligations1 — hosted SaaS
ASC 606 · Revenue Recognition MemoDRAFT
The arrangement is a single 36-month hosted SaaS contract; the promise to provide continuous access is one performance obligation satisfied over time.ASC 606-10-25-1
The transaction price is fixed at $576,000 with no variable consideration, allocated entirely to the single obligation.ASC 606-10-32-2
Because the customer simultaneously receives and consumes the benefit of the hosting, revenue is recognized ratably at $16,000 per month.ASC 606-10-25-27
The 12-month auto-renewal is not a material right; renewal is priced at standalone value and excluded from the initial transaction price.ASC 606-10-55-42
Source · authoritative paragraph
Hover a memo sentence to trace its authority →
10× faster
Technical memos drafted in minutes, not days — first drafts your team edits, not writes from scratch.
100% traceable
Every conclusion linked to its ASC / SEC source — audit-ready and defensible on review.
Secure by design
Enterprise-grade security, built and reviewed by CPAs. Professional judgment and sign-off stay with your team.
The modules

Research, memos, and disclosures — with the authority attached.

Five capabilities that turn source documents into defensible technical accounting work product.

01 / SOURCE-BACKED RESEARCH

Technical accounting research, grounded in authority

Every answer is grounded in and linked to authoritative ASC / SEC guidance — not a black-box LLM guess. Ask a revenue, lease, or consolidation question and get the conclusion plus the exact paragraph it rests on, so reviewers can verify instead of trust.

Traceable to the paragraph
FOOTNOTE 4 — REVENUE

Revenue from the hosted platform is recognized ratably over the 36-month term as the customer consumes the benefit. Total contract consideration of $576,000 is recognized at $16,000/month. [ASC 606-10-25-27]

02 / DOCUMENT ANALYSIS

Reads the contract, pulls the terms

Ingests contracts — like a Master Services Agreement — and auto-extracts the accounting-relevant terms: term length, transaction price, renewal provisions, and performance obligations.

Contract → structured terms
03 / MEMO GENERATION

Full technical memos, reasoning shown

Drafts complete technical memos — revenue recognition, leases, and more — with the reasoning and citations laid out for review, not hidden behind a summary.

Reasoning + citations
04 / FOOTNOTE & DISCLOSURE

Disclosures drafted from the source

Generates financial-statement footnote disclosures directly from the underlying source documents — consistent with the memo and the guidance behind it.

Statement-ready footnotes
05 / HUMAN-IN-THE-LOOP

Built to preserve professional judgment

Engineered to accelerate the work while preserving CPA professional judgment and sign-off — not replace it. The conclusion is always yours to own.

Judgment stays with you
How it works

From source document to signed-off memo.

Upload the contract

Drop in the MSA, lease, or agreement. Gaapio reads all 18 pages and indexes every clause.

Extract the terms

Term length, transaction price, renewals and performance obligations are pulled out as structured, labeled facts.

Draft with citations

A full ASC 606 memo is composed sentence by sentence, each conclusion tied to its authoritative paragraph.

Review & sign off

Your team traces every claim to its source, edits, and applies professional judgment before it ships.

Why teams trust it

“The thing that sold us wasn’t speed. It’s that every sentence has a citation I can open. When the auditors push back, the authority is already sitting right next to the conclusion.”

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Technical accounting lead
VP-level reviewer at a pre-IPO SaaS company · illustrative
Built for the controllers & technical accounting teams at
Pre-IPO SaaS PE-BACKED ROLLUPS SEC filers HIGH-GROWTH FINTECH Audit firms CORPORATE CONTROLLERS

Technical accounting you can trust.

See Gaapio turn one of your own contracts into a citation-backed memo — with your team’s judgment kept firmly in the loop.

Enterprise-grade security · Built & reviewed by CPAs · No source left uncited
concept rebuild — built for Gaapio by Shubh