Earnings Prep Agent
Assembles the earnings book and drafts the management discussion.
Stitches the quarter's figures, variances and prior-period comparisons into a coherent earnings book and the MD&A, drawing every number straight from the locked close. Persists an earnings notes file across the close; the disclosure judge checks the narrative and the certifying officer approves it before commit.
Authority
Recommend for approval
Team role
Coordinates the work
Handoffs
Named collaborators
The role
What it owns and where its authority ends
Desk
Investor Relations
Desk workflow
Quarter close, then earnings book assembly, then script and slides, then analyst Q&A prep, then the call and follow-ups. The disclosure judge checks the narrative and the certifying officer approves it before anything reaches the street.
Collaboration
Coordinates specialist contributions
Decision boundary
An accountable reviewer commits the decision or action.
Systems and capabilities involved
Financial close / reporting system
controllership-final figures only
Prior filings + transcripts
Variance analysis sandbox
Disclosure-compliance judge
Handoffs
What this role gives and receives
Capabilities offered
The handoffs name the next owner or specialist and the work that moves between them.
Handoff to
External handoff
Finance / Treasury for the locked-close figures
External handoff
Compliance for disclosure review
Context
What the role needs to do the work
- Current work
- The current quarter's figures and the section being drafted.
- Prior interactions
- Prior quarters' books, guidance, and the lines analysts probed.
- Policies and reference
- Reg FD / disclosure rules, GAAP/non-GAAP reconciliation conventions.
- Working method
- Not specified for this role.
Illustrative workflow
How the work moves
Starting point
Quarter close finalizes; earnings call is in eight days.
- 01
Pull the locked-close figures; compute variances vs. prior period and guidance.
- 02
Draft the MD&A sections with every number source-linked.
- 03
Run the draft past the disclosure-compliance judge until it clears.
- 04
Assemble the earnings book and route it to the certifying officer for approval.
Result
A complete earnings book and narrative, committed once the disclosure judge checks it and the certifying officer approves.
Checks and boundaries
What must be tested or reviewed
- 01Every figure ties to the locked close; an agent-invented number is a hard-gate failure.
- 02Reg FD / disclosure judge reviews drafts for selective-disclosure and forward-looking risk.
- 03The disclosure judge checks the final narrative and the certifying officer approves it before it commits; the board carries ultimate accountability for the published numbers and narrative.
- 04Immutable audit log of every source and draft revision.
Human authority
An accountable reviewer commits the decision or action.
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