Audit Research is live in Bizora

Tax research got tooling first. It has had commercial platforms for decades, and in the last two years it has had AI built specifically for it.

Audit did not get the same treatment. Most audit teams still work the way they worked when I started at EY. You open a PDF of the standards, you search the firm intranet, you dig through a methodology deck someone built four years ago, and when none of that works you walk down the hall and ask the partner who has seen the issue before. The senior burns forty minutes finding the compliance requirements for a program in the Compliance Supplement. The manager burns an hour confirming whether a nonaudit service creates a self review threat under GAGAS.

That work is not hard because the answer is hidden. It is hard because the answer lives across dozens of separate authorities that do not talk to each other, published by bodies that each have their own website, their own numbering, and their own release cycle.

Audit Research is now live in Bizora. It answers audit, accounting standards, government auditing, and compliance questions with citations back to the source document.

What Audit Research does

You ask a question the way you would ask a colleague. Bizora identifies which authorities govern the answer, pulls the relevant guidance, and returns an answer with the specific standard, section, and paragraph cited.

There is no mode to switch and no separate product to open. If you ask about section 174 amortization, our router sends it to tax research. If you ask about documentation requirements under AS 1215, it goes to Audit Research. The same is true through our API and MCP server, so if you have already built Bizora into your own workflow, audit questions work without any change on your end.

Which authorities are covered

This is the part that matters, so here it is in full.

• US GAAP and SEC reporting. FASB Accounting Standards Codification, Accounting Standards Updates, and the superseded standards archive for questions about guidance that is no longer effective. SEC Regulation S-X, Regulation S-K, Regulation G, Staff Accounting Bulletins, the Financial Reporting Manual, and Corporation Finance guidance.
• Auditing and professional standards. PCAOB standards, staff guidance, rulemaking, and inspection reports. AICPA Statements on Auditing Standards, the Code of Professional Conduct, and open PEEC project activity. COSO for internal control frameworks. The Global Internal Audit Standards from the IIA.
• Government and public sector. GASB Codification. The GAO Yellow Book, Green Book, and Red Book. FASAB for federal financial reporting. The Treasury Financial Manual, the USSGL, and the FAST Book. OMB Uniform Guidance at 2 CFR 200 and the Compliance Supplement, including archived supplements through the Federal Audit Clearinghouse for prior year single audits.
• Government contracting. FAR, DFARS, and Cost Accounting Standards at 48 CFR Chapter 99. The DCAA Contract Audit Manual, audit guidance memoranda, the Selected Area of Cost Guidebook, and the directory of audit programs. The DoD Financial Management Regulation.
• Specialized industries. DOL and EBSA guidance for employee benefit plan audits, including ERISA reporting requirements at 29 CFR 2520, field assistance bulletins, and advisory opinions. NAIC statutory accounting for insurance. FFIEC for bank regulatory reporting.
• International. IFRS standards. IAASB International Standards on Auditing. The IESBA Code of Ethics. ISSB sustainability standards. IPSASB public sector standards. EFRAG and the European Sustainability Reporting Standards.

We also index relevant portions of the US Code, including the Sarbanes Oxley provisions on internal control over financial reporting, Title 31 on money and finance, and Title 29 on labor, since a real answer on ICFR requirements, appropriations, or fiduciary duty often has to reach the statute rather than stopping at the guidance layer.

Where this actually earns its keep

Single authority lookups are useful. A senior who needs the retention period under AS 1215 gets it in ten seconds instead of five minutes, and that adds up across an engagement.

But the questions that consume the most partner time are the ones that cross authorities. Those are the ones we built for.

A state university receiving federal research funding has to reconcile GASB reporting, the Uniform Guidance single audit requirements, and GAGAS independence rules in the same engagement. A government contractor that is also an SEC registrant has executive compensation treated one way as an allowable cost under FAR 31.205-6 and disclosed a different way under Regulation S-K Item 402. A dual listed issuer has independence requirements coming from the AICPA Code, the SEC, the PCAOB, and IESBA at once, and they do not agree with each other.

Answering those means holding four sources open simultaneously and knowing where they diverge. That is the work Audit Research is designed to compress.

How we handle guidance that has changed

Audit and accounting guidance moves. A tool that returns confidently worded guidance from a superseded standard is worse than no tool.

If you ask about revenue recognition under ASC 605, you get the answer with an explicit note that ASC 605 has been superseded and a pointer to ASC 606. If you ask about lease classification under ASC 840, same thing. We index the archive deliberately, because restatements, prior period comparatives, and litigation support all require knowing what the rule used to say, but you should never be handed superseded guidance without being told it is superseded.

Where a document has a stated revision or effective date, that date shows up in the answer. You should not have to guess how fresh the source is.

Availability

Audit Research is included with Pinnacle subscriptions on the web app.

Through the API and MCP server, Audit Research queries are billed at $0.65 per query. Routing is automatic, so an existing integration does not need code changes to start handling audit questions. One query means one charge, regardless of how many authorities Bizora had to consult to answer it.

What Audit Research is not

It is a research tool. It finds the guidance, cites it, and explains how the pieces relate to each other. It does not sign anything, it does not form an opinion, and it does not replace the judgment of the person whose name goes on the report.

That distinction matters more in audit than in tax. Independence conclusions, materiality judgments, and scope decisions are professional determinations made by a licensed practitioner who knows the client. Bizora gets you to the authority faster and shows you where the requirements conflict. What you do with that is still yours.

What comes next

We built this by mapping every authority above into our knowledge base one source at a time, and we are continuing to widen it. Coverage in a few areas is thinner than others, and we would rather say so than let you discover it mid engagement.

Try it at webapp.bizora.ai.

If you want to walk through it together or talk about API access for your firm, grab time on my calendar.

Adam Tahir, CPA

Founder and CEO, Bizora