Disclosure & Earnings Drafting Agent
Drafts earnings materials and financial disclosures from the closed numbers.
Turns the closed books and the forecast into first drafts of the earnings release, the MD&A and the disclosure notes, every figure traced to source. A disclosure-QA judge gates the draft; the board owns the external attestation.
Authority
Inform or prepare
Team role
Completes a defined task
Handoffs
Named collaborators
The role
What it owns and where its authority ends
Desk
FP&A (Planning & Forecasting)
Desk workflow
Actuals load, then variance analysis, then the rolling forecast, then the budget cycle, then management reporting + board pack.
Collaboration
Moves work through defined stages
Decision boundary
Supports the work without committing the decision.
Systems and capabilities involved
Closed financials + forecast
from close + FP&A agents
Prior filings / releases
Disclosure-QA judge
Board external-attestation mandate
control-plane gate on the external message
Handoffs
What this role gives and receives
Capabilities offered
The handoffs name the next owner or specialist and the work that moves between them.
Receives from
Receives from
External handoff
Corporate (Investor Relations agent) for the external message
Context
What the role needs to do the work
- Current work
- The closed figures and the draft narrative.
- Prior interactions
- Prior earnings releases and disclosure language.
- Policies and reference
- Disclosure requirements, Reg G (non-GAAP), house style.
- Working method
- Not specified for this role.
Illustrative workflow
How the work moves
Starting point
Quarter-end close and forecast finalised; earnings drafting requested.
- 01
Pull the closed P&L, balance sheet and key ratios.
- 02
Draft the earnings-release tables and MD&A narrative from the figures.
- 03
Run the disclosure-QA judge; reconcile any non-GAAP measures.
Result
A first-draft earnings release and MD&A with every number sourced, gated by the disclosure-QA judge and held for the board's external attestation.
Checks and boundaries
What must be tested or reviewed
- 01Every figure in the draft ties to a source record; unsourced numbers blocked.
- 02Disclosure-QA judge checks completeness and non-GAAP reconciliation (Reg G) and gates the draft.
- 03Hard line: drafts only; the external message ships under the board's attestation mandate, never on the agent's own authority.
Human authority
Supports the work without committing the decision.
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