Learn
Develop understanding through structured explanation, worked examples and concept maps backed by approved sources.
Boundary — No production materials, no certification, no curriculum.
Kriton™ AI Advisor · Learning & Practice Mode
Build accounting understanding through guided, source-backed practice.
Explore concepts, work through synthetic scenarios, inspect supporting sources and learn from reviewable feedback — while keeping professional judgment and supervision visible.
Reminder — Kriton™ supports learning. Completion does not certify competence or authorize professional action.
View Professional Boundaries
§01 — Learning Mode Positioning
Learning, practice, review and supervised application are distinct.
Learning & Practice Mode is not a tutoring chatbot, not a production tool and not an examination system. Each mode has a different purpose, evidence type and boundary.
Practice
Work through synthetic scenarios, multiple choice, error spotting, classification and sequencing activities with explainable feedback.
Boundary — Not client preparation. Not professional evidence.
Review
Inspect your attempts, view criteria steps, identify what needs revision and compare approaches with source-linked rationale.
Boundary — A record of attempt evidence, not a performance assessment.
Ask Accounting Questions
Relates a question to content and evidence — not a full learning sequence.
Workflow Mode
Separate destination for governed production and reporting steps. Not covered here.
Professional Boundaries
Persistent related route. Practice completion does not authorize professional work.
§02 — Goal, Level, Scope, Objective
Choose your goal before you begin.
Topic, framework, jurisdiction, level and activity type are visible and user-controlled. Adaptive recommendations state their basis and always include a “choose another path” control.
Privacy — Attempt data is not used to rank, score or draw conclusions about individuals. Personalization is optional, reversible and off by default.
Step 1 — Learning goal
Step 2 — Topic
Step 3 — Framework
Step 4 — Level
Step 5 — Activity format
Every selection is reversible mid-session. Changing a step re-scopes the activity rather than carrying forward an assumption from the previous choice.
§03 — Source Authority and Evidence
Sources appear authoritative and readable — not decorative footnotes.
Every explanation and feedback response cites source title, authority, version, applicability, locator and limitations. A source status change triggers a revalidation notice — not a silent rewrite.
ASC 606-10-25
Current- Authority
- FASB — Financial Accounting Standards Board
- Version / date
- Effective fiscal years beginning after Dec 15, Year 9-7
- Applicability
- US GAAP — all entities. Revenue from contracts with customers
- Locator
- ASC 606-10-25-1 through 25-9 (synthetic reference)
- Reason used
- Directly addresses performance obligation recognition timing
IAS 18 Revenue
Superseded- Authority
- IASB — International Accounting Standards Board
- Version / date
- Superseded by IFRS 15, effective Jan 1, Year 5-3
- Applicability
- Historical context only — IFRS entities pre-adoption
- Locator
- IAS 18.14 (synthetic reference)
- Reason used
- Used in comparison lesson to illustrate treatment differences before IFRS 15 adoption
Internal Policy CAP-012
Internal- Authority
- Finance Policy Center · Corporate Accounting
- Version / date
- Rev 4 · Approved Year 5
- Applicability
- Tenant-specific · synthetic entity only · internal use
- Locator
- Section 3.2 — Split-period contract recognition
- Reason used
- Enterprise workspace context. Shown only to authorized tenant users.
§04 — Progress, Custody and Revalidation
Progress shows activity evidence, not professional competence.
Saved sessions carry content version, source bundle version, context and activity version. A source change triggers a revalidation notice — not a silent rewrite of historical attempts.
- Completion
- You finished the activity. It records participation, nothing more.
- Reviewed
- You inspected the feedback and the source rationale behind it.
- Demonstrated
- You applied the approach on a synthetic scenario. Still not a competence claim.
- Source changed
- An underlying source moved. A revalidation notice is raised against the attempt.
Saved session progress — Foundation path · US GAAP · synthetic content
- 1Accrual vs Cash RecognitionReviewed
- 2Inventory Cost Flow ComparisonComplete
- 3Revenue Contract AnalysisIncomplete
- 4Audit Evidence SufficiencyComplete
- 5Source Authority ComparisonSource changed
One source in this path has changed since your attempt. The original attempt is preserved; revalidation is offered, never applied automatically.
§05 — Synthetic Demonstration Scenarios
Nine governed learning scenarios.
All scenarios use synthetic names, entities, dates and amounts labelled as illustrative. No hiring positions, audit opinions, payroll records or exam questions appear.
§06 — FAQ
Learning and governance questions.
Answers are scoped to public product information. Contracts, security architecture, data flows and curriculum design belong to the enterprise and education briefing process.
Get Started
Start with a governed learning demonstration.
The public preview uses synthetic names, entities, dates and amounts labelled as illustrative. No real client data, exam questions, credentials or confidential records.
Demo and pilot forms collect contact information only. Required processing consent is separate from optional marketing consent.
Learning & Practice Mode — what is in scope
- Synthetic scenarios, entities, dates and amounts
- Source-backed explanation with full citation detail
- Reviewable feedback with rationale
- Learner-controlled goal, level and format
- Progress as activity evidence, clearly labelled
- No certification, credential or competence claim
- No real client data, exam questions or credentials
- No professional advice or production output
Try a Guided PracticeA short synthetic activity with full source citation and reviewable feedback.Explore Learning PathsTopic, level and source coverage. All paths use synthetic demonstrations.Book a DemoGovernance, privacy, administration and integration overview for enterprise evaluation.Request Learning BriefingLearning boundaries, educator controls, content governance and reporting.Request PilotScope, participants, content approval, data and success criteria for controlled evaluation.