AI Autonomy Policy

1. The rule in one sentence

The AI reads documents and proposes entries. It never posts a transaction, never deletes a record and never files anything with the FTA on its own - a person with the right role always makes the final call.

2. What the AI can do without asking

• Extract figures from a receipt, invoice, bank statement or e-commerce report
• Classify a transaction as income or expense and suggest a category
• Calculate VAT, P&L and Corporate Tax deterministically from already-approved data (arithmetic only - never a judgement call)
• Answer questions about the books, grounded only in the company's own stored data
• Flag a transaction for review - large amount, missing vendor, future-dated, possible duplicate or a B2B expense missing a supplier TRN

3. What always requires a human

4. Every entry point lands in the same review queue

This matters because it used to not be true everywhere. Every way a transaction can enter Rakam - the WhatsApp bot, Excel import, bank-statement import, e-commerce import, Claude-assisted manual entry, batch upload, manual add and the built-in "Validate All" check - inserts it as pending. Nothing skips the queue by virtue of coming from a bulk import instead of a single WhatsApp photo. A human - gated to the owner, accountant or admin role - must click Approve, either one at a time or as an atomic bulk action, before an entry counts as reviewed.

Dashboard totals (income, expense, VAT, tax) already include pending entries - approval gates the audit trail, not visibility into the numbers. Nothing is hidden while it waits for review.

5. Deletion is structurally impossible, not just discouraged

Hard deletes are blocked at the database level - no code path, including the application's own service credentials, can permanently remove a ledger record. "Deleting" a transaction only removes it from the active view; it stays inspectable and restorable in the audit trail. See Data Integrity & Audit Readiness for how this is enforced and verified.

6. Approval can be reversed

If an approved entry turns out to need a second look, an owner, accountant or admin can send it back to the review queue with an Unapprove action - no soft-delete/restore detour required. The one exception: an entry already synced to Zoho or QuickBooks is locked, since Rakam can't retract a status change from the connected platform's own books - that case still goes through the connected platform directly.