Legora completes 41-document financial tie-out with GPT-6 Astra

Legora runs a 41-document tie-out with GPT-6 Astra

Legora says its Agent completed a financial-statement tie-out across 41 documents in a single run using GPT-6 Astra. The company said the work took minutes, examining draft accounts against trial balances, a consolidation schedule and the prior year’s accounts.

Financial-statement tie-out is a detailed checking process in which every figure must agree with the relevant supporting material. Legora Legal Engineer Percevale Perks said the workflow can take an entire evening and sometimes days. In the reported run, the Agent checked each balance against its supporting schedule, surfaced breaks in amounts and recorded every check for subsequent review.

Benchmark results focus on accuracy and completeness

Legora evaluated GPT-6 Astra using its Benchmark for Agentic Reasoning, or BAR, which it describes as a measure of end-to-end legal tasks based on real-world use cases. For the financial-statement workflow, Legora reported nearly 40% better performance than the previous model. Across all BAR tasks, it reported an average improvement of about 3%.

In the tie-out exercise, GPT-6 Astra found all four errors that Legora had planted in the accounts. One was a £500,000 discrepancy hidden in the revenue note. Legora also said the model retained every check that its preceding model had completed correctly and completed around 50 additional checks.

Human review remains part of the workflow

The result is not presented as autonomous professional judgment. The Agent performs the exhaustive comparison and produces a granular record covering line items and figures, while the legal professional remains responsible for deciding how to act on each result.

Legora describes itself as an agentic operating system for legal and professional work, used by more than 100,000 professionals across more than 1,800 in-house legal departments and law firms in over 50 markets. Its work spans contract and agreement review, legal research and workflows beyond legal work, including audit, tax, compliance and risk.

What businesses can take from the test

For organisations handling document-heavy financial reviews, the reported outcome illustrates a practical division of work: use an agent to complete and document repetitive comparisons at scale, then keep qualified professionals responsible for validating exceptions and making the final decision.