Papers
arxiv:2512.13168

Finch: Benchmarking Finance & Accounting across Spreadsheet-Centric Enterprise Workflows

Published on Dec 15
· Submitted by Haoyu Dong on Dec 16

Abstract

Finch, a benchmark for AI agents in enterprise finance and accounting, evaluates performance across complex, real-world workflows using authentic data from Enron and other institutions.

AI-generated summary

We introduce a finance & accounting benchmark (Finch) for evaluating AI agents on real-world, enterprise-grade professional workflows -- interleaving data entry, structuring, formatting, web search, cross-file retrieval, calculation, modeling, validation, translation, visualization, and reporting. Finch is sourced from authentic enterprise workspaces at Enron (15,000 spreadsheets and 500,000 emails from 150 employees) and other financial institutions, preserving in-the-wild messiness across multimodal artifacts (text, tables, formulas, charts, code, and images) and spanning diverse domains such as budgeting, trading, and asset management. We propose a workflow construction process that combines LLM-assisted discovery with expert annotation: (1) LLM-assisted, expert-verified derivation of workflows from real-world email threads and version histories of spreadsheet files, and (2) meticulous expert annotation for workflows, requiring over 700 hours of domain-expert effort. This yields 172 composite workflows with 384 tasks, involving 1,710 spreadsheets with 27 million cells, along with PDFs and other artifacts, capturing the intrinsically messy, long-horizon, knowledge-intensive, and collaborative nature of real-world enterprise work. We conduct both human and automated evaluations of frontier AI systems including GPT 5.1, Claude Sonnet 4.5, Gemini 3 Pro, Grok 4, and Qwen 3 Max, and GPT 5.1 Pro spends 48 hours in total yet passes only 38.4% of workflows, while Claude Sonnet 4.5 passes just 25.0%. Comprehensive case studies further surface the challenges that real-world enterprise workflows pose for AI agents.

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Paper author Paper submitter

Real-world F&A work is messy, spanning heterogeneous and large-scale artifacts such as spreadsheets and PDFs. It's also long-horizon and knowledge-intensive: workflows interleave multiple tasks and span diverse domains such as budgeting, trading, asset management, and operations.

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The workflows are derived from real-world enterprise workspaces (primarily Enron, as well as corporations in the EUSES Corpus, investment and securities companies, World Bank, Canadian/British government agencies, and more).

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