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AI assessment

AI assessment for accounting competency

Rubric-graded, human signed-off. Not a quiz generator.

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Scorafy is the assessment-feedback layer for accounting certification and continuing professional development. It reads a candidate's open-ended submission - a worked case study, a written treatment of a transaction, an ethics scenario or a recorded explanation to a client - then maps it to your rubric with cited evidence taken from the work. A qualified assessor reviews every result and signs off before it is recorded, so no judgement is made by software alone. Built for defensibility: every result carries a human sign-off and a full audit trail. It is not a ledger, tax engine or registry - it handles the part where the candidate's applied reasoning is scored.

What you assess for accounting competency

  • Applying the relevant accounting standard to a non-routine transaction, and justifying the treatment chosen
  • Preparing and interpreting financial statements, including what the numbers actually tell a stakeholder
  • Ethics, independence and professional scepticism, including how the candidate handles a conflict or a client pushing for the wrong answer
  • Tax and regulatory reasoning, including identifying the obligation and the consequence of getting it wrong
  • Explaining a financial position or recommendation to a non-accountant in plain language

A worked rubric criterion

You define the criteria and levels. Scorafy grades each answer against them, with the evidence.

Criterion

Determines and justifies the accounting treatment of a non-routine transaction

1Not yet competent - applies the wrong standard, picks a treatment without reference to the framework, or cannot explain why it is correct
2Competent - identifies the relevant standard, applies it correctly to the facts, and explains the treatment and its effect on the statements
3Exemplary - distinguishes the facts that drive the treatment, considers and rules out alternatives with reasons, and explains the judgement so it would stand up to a reviewer or auditor

Why a quiz won't cut it

A multiple-choice exam can confirm a candidate memorised a standard, but it cannot show whether they would apply it correctly to a messy real transaction, spot an ethics problem, or explain a position to a client who does not want to hear it. Accounting competency is applied judgement and conduct, and it lives in how a candidate reasons through a case and justifies the treatment. Scorafy grades that open-ended evidence against your rubric, so the applied reasoning is assessed, not the rote rule.

Written, video, audio or file

A recorded explanation adds value because so much of an accountant's job is communicating numbers to people who do not work in them. A candidate can upload a recording of how they would explain a result or recommendation to a client or manager, plus written workings such as a case-study response or a set of statements. Scorafy assesses the spoken explanation alongside the documents against your rubric, so both the technical reasoning and the communication are part of the evidence the assessor confirms.

A qualified person signs off

Scorafy drafts the scoring against your rubric and references the evidence. A qualified assessor reviews every result, overrides anything, and finalises it. The AI score is kept alongside the human-final score as an audit trail, so no decision is solely automated and every result can be explained.

Compliance and defensibility

A certification or CPD result in accounting has to hold up at review, so defensibility is the point. Scorafy is built compliance-first under the GDPR and the EU AI Act, and assessment is treated as a higher-scrutiny use of AI. A qualified assessor reviews and signs off every result - there is no solely-automated competency decision. Every score keeps an audit trail showing the rubric applied, the evidence cited, and the assessor who confirmed it, which is what you rely on if a result is challenged or audited.

Frequently asked questions

Can Scorafy assess a worked case study, not just a multiple-choice exam?

Yes. A candidate can submit a worked case study, a written treatment of a transaction and a recorded explanation. Scorafy maps all of it to your rubric, cites the evidence behind each judgement, then a qualified assessor reviews and signs off.

Does it check the arithmetic is correct?

Scorafy assesses the reasoning, application of standards and interpretation against your rubric and cites the evidence. It is not a calculation engine, so if your rubric needs an exact-figure check, run that alongside and use Scorafy for the judgement, treatment and communication.

Does software decide whether a candidate is competent?

No. Scorafy scores the evidence and shows its reasoning, but a qualified assessor reviews and signs off every result before it is recorded. No competency decision is made by software alone.

Is Scorafy an accounting platform or registry?

No. Scorafy assesses submissions and produces a defensible, human-signed result. It is not your ledger, tax software or credential registry - it plugs into the part where candidate work is scored and works alongside the systems you already use.

See it on your own rubric

Start free, build one rubric, and run a real submission through it before you decide.