US-based advisory and accounting company Aprio has expanded its partnership with AI-native platform Fieldguide to jointly develop role-specific agentic AI tools for audit services.

This latest collaboration builds on a relationship that started in 2023.

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The role-specific AI tools being developed by the two companies will support the full audit life cycle, from planning and risk assessment through to fieldwork, review and financial statement preparation.

Aprio said each workflow is being developed to align with standards set by the American Institute of Certified Public Accountants, the Public Company Accounting Oversight Board and Generally Accepted Auditing Standards.

The company’s own audit methodology is shaping how every agent is structured, with human oversight at each stage to deliver outcomes that meet the expectations of the profession, the company added.

Over time, the collaboration is expected to extend across Aprio’s various industry-focused practices.

Aprio’s professionals will be directly involved in building and improving the agents so that the company’s audit capabilities can develop in line with its broader growth.

Aprio CEO Richard Kopelman said: “We have always believed the best audit work happens when our people are fully present for clients. Our collaboration with Fieldguide makes that possible at scale.

“By building AI around our own methodology, we are freeing our professionals to do what they do best: be the trusted advisor to our clients and help them account for whatever comes next.”

The joint work sits within Aprio’s wider $300m, five-year investment programme in AI and automation.

Aprio’s teams are configuring Fieldguide’s platform to match the company’s engagement methodology, embedding its judgement criteria and workflow standards directly into the technology used in day-to-day audit work.

Fieldguide is adapting and refining its platform based on direct feedback from Aprio professionals, aiming to ensure that the system reflects actual engagement processes rather than a generic model.

Aprio added that the partnership had already been expanded to cover its financial audit practice.

Fieldguide co-founder and CEO Jin Chang said: “By co-building agentic workflows with us, Aprio is shaping how their methodology and their people work alongside AI from the ground up, which is how the most ambitious firms will define the next era of the profession.”