How Pacioli.ai™ Works

Agentic Regulatory Disclosure Infrastructure

Create machine-readable regulatory disclosures, validate them through a decentralized AI-powered node network, and publish proof of compliance.

Disclosure Lifecycle

From taxonomy model selection to public compliance record

  1. Step 01: Select Taxonomy Model

    Select a taxonomy model matching regulatory requirements. Models define the structure, elements, and validation rules that constrain the disclosure.

    Supported Schemes
    MiCAR, IFRS, US GAAP, EFRAG/ESRS, and other standardized frameworks. Coming soon — GENIUS Act and SEC Regulation Crypto Assets (Reg-CA).
    Key Principle
    The model constrains the disclosure — structured data entry governed by taxonomy logic, not freeform authoring

  2. Step 02: Author in LucaSuite™

    Create the disclosure through a guided interface constrained by the taxonomy model. Every element is tagged, typed, and structured — producing iXBRL output.

    Output
    iXBRL — human-readable and machine-readable simultaneously
    Collaboration
    Multiple contributors work on the same disclosure across their respective sections
    Foundation
    First implementation of the SBRM specification by Object Management Group®

  3. Step 03: Submit for Validation

    The completed disclosure is submitted to the Pacioli.ai™ network. This triggers the Pacioli AI Agent across all active nodes.

    Two Paths
    Open Protocol (any node competes) or Cohort (private professional group)
    Submission
    The disclosure instance and taxonomy model are submitted together — nodes validate both
    Audit Trail
    The validation request is recorded on-chain from the moment of submission

  4. Step 04: Nodes Validate

    Pacioli Validating Nodes (PVNs) perform taxonomy-based validation — checking structural completeness, data type conformance, calculation consistency, and regulatory compliance.

    Structural
    All required taxonomy elements present and properly organized
    Arithmetic
    Quantitative relationships in calculation linkbases are consistent
    Compliance
    Disclosure satisfies all rules defined by the taxonomy model
    Competition
    PVNs race to validate — the AI Agent hunts for requests and drives competition
    Conformance
    Before PVNs validate, Master Conformance Validators (MCVs), the regulatory structured data standard setters, verify that all PVNs conform to the specifications of the standard setter.

  5. Step 05: Consensus Reached

    The consensus algorithm determines the winning validator and identifies corroborating PVNs that independently reached the same result.

    Winning Validator
    First PVN to complete correct validation receives primary reward
    Corroboration
    Additional PVNs confirming the same result share in rewards
    Decentralized Proof
    Independent, unaffiliated operators — no single entity controls the result

  6. Step 06: Published to Explorer

    Validated disclosures are published to the Pacioli Explorer — a public destination for viewing, analyzing, and comparing compliant projects.

    Public Access
    Open to regulators, investors, and the public
    Compliance State
    Projects color-coded by validation status
    History
    Updated disclosures create a longitudinal compliance record

Node Network

Decentralized validation network of independent Pacioli Validating Nodes (PVNs)

Disclosure Submission Point

This is where a completed disclosure enters the validation network. The disclosure instance and its associated taxonomy model are submitted together, triggering the Pacioli AI Agent across all active PVNs to scan for the validation request.

Open Protocol PVN

An independent, unaffiliated Pacioli Validating Node (PVN) operator on the open protocol. Any qualified licensee can operate a PVN and compete for validation requests. PVNs are physical machines in real locations — forming the DePIN infrastructure.

Cohort PVN

A Pacioli Validating Node (PVN) run by a professionally qualified validator within a private cohort. Members are bound to an External Validation Contract (EVC) and provide premium validation with professional accountability.

Master Conformance Validator (MCV)

A regulatory structured data standard setter. MCVs verify that all Pacioli Validating Nodes (PVNs) conform to the specifications of the standard setter.

Pacioli AI Agent

Each PVN runs the Pacioli AI Agent, which constantly scans for validation requests. Upon detection, the Agent initiates a race with other PVNs to compete for fulfillment.

Taxonomy-Based Validation

PVNs perform structural, arithmetic, and compliance validation against the taxonomy model — verifying completeness, consistency, and regulatory conformance.

Open Protocol

Any qualified, independent operator can compete. Rewards distributed across validators, taxonomy model creators, and network operations.

Professional Cohorts

Private groups of qualified professionals (CPAs, auditors) bound to an EVC. Higher validator reward share for premium assurance services.

Token Economy

How AUDT powers the Pacioli.ai™ ecosystem

  • Staking (AUDT to Network Activity): Users & operators lock AUDT
  • Settlement (AUDT to Network Activity): Payment for services
  • Validation (Network Activity to Participants): Disclosure validated
  • Rewards (Network Activity to Participants): Distributed to participants
  • Royalties (Network Activity to Participants): To taxonomy model creators
  • Proof (Participants to Outcomes): Compliance published
  • Earnings (Participants to Outcomes): Validator rewards
  • Income (Participants to Outcomes): Creator royalties
  • Governance (AUDT to Network Activity): Vote on parameters
  • Decisions (Network Activity to Participants): Protocol updated
  • Evolution (Participants to Outcomes): Network adapts

Staking

Both disclosure creators and PVN operators stake AUDT, creating mutual commitment to quality and integrity. Staking amounts are subject to community governance.

LucaSuite™ Users
Stake AUDT for reduced costs on disclosure creation and validation
PVN Operators
Stake AUDT to activate PVNs and participate in the validation network
Governance
Token holders vote to adjust staking requirements as the network evolves

Settlement

AUDT is the base settlement currency. Users who stake receive preferential rates; alternative payment methods accepted at standard rates.

Disclosure Creation
Payment for creating and formatting disclosures in LucaSuite™
Validation
Payment for submitting disclosures to the PVN network
Alternative Payment
Users may settle in other forms at higher cost without staking AUDT

Rewards

Rewards flow through two channels with distinct allocations, both subject to community governance.

Open Protocol
Distributed across winning validator, corroborating validators, taxonomy model creators, and network operations
Cohorts
Higher validator share within professional groups, with allocations to creators and operations
Royalties
Taxonomy model creators earn royalties each time their model is used in a validation

Governance

AUDT holders vote directly or delegate votes on protocol parameters that shape the network.

Network Parameters
Maximum PVN count, staking requirements, reward allocations, subsidy levels
Validation Rules
Minimum PVNs per cohort, consensus thresholds, compliance requirements
Evolution
Additional utility and governance features introduced as Pacioli.ai™ evolves

Deflationary Design

The AUDT token economy is designed to be deflationary. As network activity increases, AUDT is progressively removed from circulating supply through the reward allocation mechanism. All economic parameters are subject to community governance.