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Thinking on AI agents, accounting, and why the two are more connected than you'd expect.

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AI Stopped Waiting for Instructions

AI is in production. That's settled. What most people haven't noticed: it stopped being a tool humans operate and started becoming a system that operates on its own.

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The Scalability of Judgment

AI made production free. The one-person billion-dollar company still isn't coming — because we're probably only good for about 20 hours of judgment a week.

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It's all judgment. Always has been.

For twenty years we treated skill as a definition. It was always a proxy for judgment. Then AI made the skill cheap — and exposed what we were really measuring all along.

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Accounting Jobs Now Require AI Skills. Nobody Knows What That Means.

Job postings requiring AI skills in accounting jumped 67% in one year. What employers are actually listing reveals a profound confusion about what AI does — and that confusion has a price.

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The Principle of Least Authority for Agents

POLA is 50 years old. Almost nobody applies it structurally to AI agents. Most frameworks hand the agent a god-mode API key and call it a day.

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Boring on Purpose

Berkeley researchers studied 86 production AI agents. The teams that ship choose simple and controlled over clever and autonomous.

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Who's Checking Their Work?

Software companies are shipping AI agents that do your books. I went and looked at who's behind them.

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The 300,000 Problem

300,000 accountants left. Graduates hit a 20-year low. This isn't a hiring problem you can salary your way out of.

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Three Agents, No Trust

Accounting solved the trusted insider problem centuries ago. One agent enters, one reviews, one posts. No single agent completes the cycle alone.

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Your AI Vendor's Privacy Policy Is Not a Security Architecture

A privacy policy is a promise. It can change with a board vote. Real security is architectural — the system is designed so misuse requires rebuilding it, not updating a document.

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Sandboxing the Inbox

Your agent's inbox is an attack surface. The fix: spawn a disposable subagent with no tools to read untrusted content. The intern opens the mail but can't wire money.

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What 500 Years of Accounting Can Teach AI Safety

Everyone building AI safety is thinking like an IT department. There's a better model — and it's been running since the Medicis.

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Don't Build the Agent

The AI reasoning layer changes every six months. The tools layer doesn't. Most AI companies are building the wrong one.

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Teach Agents How to Think, Not What to Think

Most agent builders stuff context windows with answers. The better approach is to give agents methods for finding answers.

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