Regulayer  /  Who requires a record

YOUR WORKPAPERS ALREADY HAVE TO SUPPORT YOU

AI in audit documentation: your workpapers already have to support your conclusions

Where this stands today

No AI-attestation mandate for accountants yet, but audit documentation standards already require support for your conclusions, and AICPA AI guidance is forming. The liability logic is identical to law.

The words that matter

When the mandate arrives, the firms with a receipt trail will already comply.

What a record gives you

Receipts document the AI declared and the human review on every workpaper you deliver.

Regulayer makes the record. Software on your own machine that signs, at the moment you finish, which tool you declared, which checks you ran and who reviewed the work. Your client, your insurer or the court checks it in seconds, free, with no account and no access to a word of your file.

See it work, no signup Pricing

Checked 29 July 2026. Rules change: the authority itself governs, and this page is not legal advice. If you spot something out of date, tell us at hello@regulayer.com and we will correct it and say when.

When it is challenged

Opposing counsel looks at a sealed record and says: so what. What you say back →, in evidence-law terms, with the certification template.

Seven days free, then $349 a month.

A signed record of which AI you used and what you checked, sealed to the exact file you deliver, made on your own machine and checkable free by anyone you send it to.

Start the free weekOr verify a real record, free →