Finance North Star foundation platforms
Continuous Finance Decision Runtime
The FP&A technology direction points to Continuous Accounting, Driver-Based FP&A, Daily Actuals, BlackLine automation, real-time intercompany, automated forecasting, variance explanation, embedded controls, evidence, and replay. Sphere positions these as platform services inside one governed finance decision runtime.
Provenance: reference North Star architecture, not live FP&A production telemetry. Runtime proof cards indicate which platform endpoints are connected; roadmap platform claims remain non-attestation until bound to live event, close, forecast, evidence, and policy records.
Financial Event FabricBusiness events become finance signals
Driver OntologyOperational drivers map to financial outcomes
Continuous CloseMonth-end becomes validation
Forecast IntelligenceWhat, why, what next, what to do
BlackLine FabricJournals, reconciliations, matching, IC
Evidence + ReplayEvery decision can be proven
Runtime Hardening Proof
Execution evidence from Enterprise Decision Runtime service
This panel is generated from runtime service functions on each request: event correlation, policy simulation, learning metrics, agent guardrails, decision trace, and audit package export. It closes the view-vs-system gap by showing the platform executing, not only describing architecture.
7registered agents
5registered policies
1correlated signal(s) from 3 events
$450.0Kpolicy simulation amount
100.0%human acceptance over 2785610 decided executions (90d)
5825088decision memory records
BLOCKbad-data guardrail result
route_to_human_supervisoragent failure fallback
Live event correlation
SignalPriorityImpactEvent IDs
sig-2efe089ec8P1$1.4Mevt-001, evt-002, evt-003
Policy + guardrail hardening
| Control | Runtime value |
|---|
| Policy | human-approval-policy |
| Prior threshold | $50.0K |
| Simulated threshold | $100.0K |
| Outcome | escalate |
| Approval volume change | -18% |
| Guardrail failures | missing_evidence, low_source_confidence, writeback_requires_human_approval |
| Hallucination guard | evidence_required_before_recommendation |
Replay + audit export
| Artifact | Value |
|---|
| Audit package | audit-97ab17991395 |
| Integrity hash | c80fd1aea51cec3d76a8d2e6346938acd1938531f544f8f3f7fd3917f1d6c98c |
| Regulatory export ready | True |
| Trace steps | 10 |
| Runtime chain | Signal -> Context -> Ontology -> Policy -> Evidence -> Decision -> Governance -> Action -> Replay -> Learning |
Runtime APIs
| Endpoint |
|---|
| /api/finance-foundations/runtime-proof |
| /api/finance-foundations/finance-north-star-platforms/runtime-proof |
| /api/iaf/enterprise-decision-runtime/learning-metrics |
| /api/iaf/enterprise-decision-runtime/agent-guardrails |
| /api/iaf/enterprise-decision-runtime/policy-simulation |
| /api/iaf/enterprise-decision-runtime/event-correlation |
Hardening stance: agents fail closed to human supervision on missing evidence, low source confidence, or write-back attempts. Learning is measured, replay-backed, and cannot change policy or autonomy without approval.
Phase 1 - Immediate foundation
Enterprise Finance Ontology Manager
Agents operate on business meaning, governed decisions, and learning patterns rather than disconnected data objects.
1 signal(s)7 agents$450.0K policy case
Phase 1 - Immediate foundation
Policy Intelligence Runtime
Every decision carries policy coverage, explainability, escalation, and auditability.
1 signal(s)7 agents$450.0K policy case
Phase 1 - Immediate foundation
Financial Event Fabric
Everything important becomes a governed financial signal that can trigger context, policy, evidence, automated or human action, control validation, and replay.
1 signal(s)7 agents$450.0K policy case
Phase 2 - Future finance demonstration
Continuous Accounting and Close Engine
Financial recognition, controls, journals, reconciliations, and evidence are continuously formed so close becomes confirmation rather than creation.
1 signal(s)7 agents$450.0K policy case
Phase 1 - Immediate FP&A foundation
Driver Ontology Manager
Operational drivers become first-class governed objects linked to financial outcomes, policies, evidence, scenarios, and forecast actions.
1 signal(s)7 agents$450.0K policy case
Phase 1 - Immediate FP&A foundation
Forecast Intelligence Runtime
Forecasts become continuously refreshed, driver-explained, scenario-aware, policy-bound, and replayable.
1 signal(s)7 agents$450.0K policy case
Phase 1 - Immediate integration foundation
BlackLine Intelligence Fabric
BlackLine becomes part of the continuous finance runtime rather than a downstream close tool.
1 signal(s)7 agents$450.0K policy case
Phase 1 - LIBRA alignment
Intercompany Resolution Runtime
Intercompany mismatches become event-driven, evidence-backed, policy-bound, and resolved with clear ownership and replay.
1 signal(s)7 agents$450.0K policy case
Phase 1 - Continuous finance foundation
Daily Actuals Engine
Daily actuals become governed, source-linked, freshness-scored, and available for forecast refresh, variance analysis, close readiness, and control validation.
1 signal(s)7 agents$450.0K policy case
Phase 1 - Immediate FP&A foundation
Variance Intelligence Runtime
Variances explain themselves: every material variance shows what changed, why, which driver caused it, what evidence proves it, and what action should follow.
1 signal(s)7 agents$450.0K policy case
Phase 2 - Fixed asset transformation alignment
Capitalization and AUC Intelligence Runtime
Capitalization becomes event-driven, policy-backed, evidence-linked, SoX-aware, and replayable before close.
1 signal(s)7 agents$450.0K policy case
Phase 2 - Allocation and recharge automation
PaPM Allocation and Recharge Runtime
Every recharge or allocation is tied to source drivers, calculation lineage, policy validation, evidence, downstream SAP/PaPM posting, and replay.
1 signal(s)7 agents$450.0K policy case
Phase 2 - Reporting evidence foundation
Statutory Reporting Evidence Runtime
Every reported number and narrative can be traced to source data, controls, approvals, evidence packs, and replay-ready calculation lineage.
1 signal(s)7 agents$450.0K policy case
Phase 1 - Ecosystem coexistence foundation
SAP BTP and Joule Coexistence Runtime
SAP-native automation remains inside SAP while Sphere governs cross-platform context, policies, evidence, agent coordination, replay, and accountable decisions.
1 signal(s)7 agents$450.0K policy case
Phase 1 - Finance data readiness foundation
Finance Data Readiness Runtime
Every finance decision carries source freshness, confidence, lineage, owner, mapping state, and readiness score before agents recommend or execute.
1 signal(s)7 agents$450.0K policy case
Phase 1 - Validation credibility bridge
Continuous Accounting Pilot Tracker
Every pilot is mapped to source data, participating agents, policy controls, evidence requirements, readiness, owner accountability, and replay proof.
1 signal(s)7 agents$450.0K policy case
Phase 2 - Future finance demonstration
Decision Simulation Engine
CFO decision intelligence is grounded in scenario, financial impact, policy impact, recommendations, and alternatives.
1 signal(s)7 agents$450.0K policy case
Phase 3 - Differentiator
Finance Memory and Learning Runtime
Every signal, context, policy, recommendation, human decision, outcome, and override becomes governed memory.
1 signal(s)7 agents$450.0K policy case
Implementation order
| Phase | Platforms | Why |
|---|
| 1 Immediate | Financial Event Fabric + Driver Ontology + Policy + Evidence | Answers how operational events become governed finance decisions. |
| 2 Continuous finance | Continuous Close + Daily Actuals + BlackLine + Intercompany | Aligns to Continuous Accounting, LIBRA, journal automation, reconciliations, and close compression. |
| 3 FP&A intelligence | Forecast Intelligence + Variance Intelligence + Decision Simulation | Supports driver-based forecasting, commentary, insights, and action recommendations. |
| 4 Differentiator | Finance Memory and Learning | Creates persistent learning, replay-backed automation promotion, and institutional memory. |