The right partnership
makes eleven.
The right partner doesn't add to what a business can do, or even multiply it. They bring both sides together so the result compounds. We partner with licensed professionals to transform how your business runs, and every improvement builds on the last.
You bring the question. We draw the machine behind it.
Nobody hires us for AI. They hire us because something takes eleven days that should take two, and no one can say which of those days is judgment. The diagnostic finds out.
We build into your stack. We don’t ask you to leave it.
Agents read from and write to the systems your team already lives in: ledgers, portals, practice management, the drive, the inbox. No migration required.
All logos, product names and company names are trademarks of their respective owners, shown solely to identify systems we integrate with. No affiliation, partnership, sponsorship, or endorsement is implied.
A.G.E.N.T. takes a workflow from “this is slow” to “this is proven.”
Every engagement runs the same playbook, in the same order, with an artifact at the end of each stage. The playbook isn't ours. It comes from The agent-centric enterprise in the Harvard Data Science Review, and we hold ourselves to it.
Priced to the work we scope together. A national rollout and a six-person practice are never the same quote.
Of listed businesses never sell, and messy financials are a leading killer. We fix that before it costs you.
Source: IBBA Market Pulse reporting
Actively licensed US CPAs remain, down from ~1.9M in 2019. We built for the shortage: agents do volume, CPAs review and approve.
Source: AICPA Trends · NASBA
Every system we build is the same five-stage engine.
Signal
Watch the sources that matter: dockets, deadlines, ledgers, portals. The signal layer is the moat.
Enrich
Pull the context that turns a raw event into a fact about your business.
Score
Decide if it matters, how much, and how confident we are. In numbers, not vibes.
Compose
Draft the artifact: the reconciliation, the filing, the follow-up, the report.
Act
File it, chase it, escalate it, or hand it to a human. The tier decides.
Solutions compound when each agent holds a narrow scope and works inside a system. One well-bounded step earns the next.
Only two things change between a legal docket watcher and a bookkeeping close agent: what stage one watches and what stage five may do. Every engagement hardens the same spine.
Your people stop retyping and start ideating, because the machine carries the volume and hands them the exceptions worth thinking about.
Everything we sell carries one of four labels.
Consulting
Intake and diagnosis, workflow redesign, GAAP and compliance interpretation, exit readiness, audit prep. Judgment-heavy work, done with you. The front door to everything else.
Agents
Software teammates that run a repeatable task end-to-end: bookkeeping and close, eligibility checks, document intake, monitoring. Reviewed by licensed professionals, measured against day one.
Dashboards
Your own data, queryable in plain English. Sourced answers or a refusal, never a guess.
Training
Executive briefings that book directly, and training anchored to the workflows we build for you.
Where firms start.
Pick your world, or the function that hurts. Each tab shows what we take off a team's plate first, and the playbook behind it.
Trust is a promise we designed for.
Per-client isolation. Nothing trains on your data. Licensed sign-off on everything regulated. Sourced answers or a refusal.
Diagnose. Propose.
Deliver. Compound.
Every engagement runs the same arc, and every stage produces something you keep.
Diagnose
We map how work actually flows through your firm: the systems, the handoffs, the workarounds nobody wrote down. The written diagnostic says what to automate, what to fix first, and what to leave alone. You keep it either way.
Propose
You receive a written proposal with package options: only what the diagnosis supports. If the honest answer is advice, an introduction, or nothing, that's what the proposal says. You choose; we never choose for you.
Deliver
Agents are built against our written reliability standard: autonomy tiers per task, a prohibited-actions register, and a separate examiner who checks what the builder built. Licensed CPAs review financial deliverables. A human approves anything that leaves the building.
Compound
We measure hours, error rates, and cycle times against your day-one baseline, and publish the delta monthly. What proves out, scales. What doesn't, we stop.
What we will not do. Printed, not just implied.
An honest system is defined by its boundaries. These are aspirations we made contractual.
- No agent signs, files, or pays. Returns, government filings, and payments always carry a human signature.
- No tax positions, no valuation opinions. Judgment that belongs to a licensed professional stays with one.
- Nothing unsupported by the diagnosis. If you don't need it, it isn't in the proposal, even when it would be easy to sell.
- No claims we can't reproduce. Every number we publish about our own work traces to a real engagement record.
- No surprise invoices. Whatever we agree becomes a written ceiling before work begins, and it holds for the term.
People are the other half of eleven.
Executive AI briefing
For leadership and boards: what AI is and isn't, the risks that apply to you, and the questions you'll be asked. Books directly; no diagnosis required.
Workflow-anchored training
Built on your diagnosis and what we implement, so your people learn on their own work. Governance, acceptable-use policy, and standing office hours where the diagnosis supports them.
We build capability; we don't certify it.
Two ways in: your industry,
or the function that hurts.
The same engine, cut two ways. Choose the vertical you live in, or the part of your business that needs to run better. The diagnosis meets you at either door.
Pick the function that hurts. The machine underneath is the same.
Signal, enrich, score, compose, act runs any function where documents move, deadlines bind, and follow-up decides outcomes. The diagnosis picks where proof lands fastest for your firm, not where we happen to sell hardest.
Accounting
Clean records, reconciled accounts, and a close that happens on a date. Agents assemble; licensed CPAs review and approve. The Books Ladder below shows the rungs.
Finance & FP&A
A 13-week cash forecast that reconciles to the ledger, not to hope. Variance flagged with sources attached.
HR & People
Onboarding and offboarding chases that never lose a step; credential and license expiry watched continuously.
Operations
The exception board: one queue for everything stuck, with an owner and a clock on every item.
Marketing & Growth
First-party lifecycle triggers on consented channels only. Relevance from your own data. No scraping, no purchased lists.
Sales & CRM
Pipeline hygiene enforced automatically; quote-to-close follow-up that's polite, relentless, and logged.
IT & Data
Access reviews on schedule, unused licenses reclaimed, backups verified by restoring them, not by trusting the checkbox.
Compliance & Risk
Obligations tracked from the governing documents, filings calendared with margins, evidence collected as the year happens.
Legal & Contracts
Renewal and notice dates computed from the contracts themselves; obligations surfaced before they bite.
Customer service & Front office
Intake triaged, routine questions answered from approved sources, the rest routed to a human with context attached.
Procurement & Vendors
Invoices reconciled against contracts and price lists; vendor documents chased; renewals never auto-renewed unseen.
Data & Reporting
Numbers assembled, sourced, and explained on schedule. Your own data, queryable in plain English.
Five rungs. You enter wherever your books actually are.
Real estate & Affordable housing
Development programs, property operations, resident notices, rent and subsidy reconciliation. The operational spine of a portfolio, run on time.
LIHTC compliance
Low-income housing tax credits, specifically: income certifications and recerts, agency deadlines, audit files. Documentation is everything and the deadlines are federal.
General compliance, any industry
Whatever your regulator requires: obligations tracked from the governing documents, evidenced continuously, never late. Portable across sectors.
Dental & Medical practices
Eligibility checks before visits, claim assembly, denial chase, recall outreach. The intake-heavy workflows that eat front-office hours.
Legal & Policy firms
Docket and deadline tracking, matter intake, legislative monitoring fused with your client book. Every alert lands as per-client positioning.
Restaurants & Hospitality
Supplier invoices checked against agreed prices, inventory variance, license renewals, daily sales and labor reporting. Margin defense, automated.
Municipal & Public agencies
Permitting prescreens, program intake, records requests, constituent services. Pilot-sized, procurement-aware, framework-aligned.
Owner-led firms preparing to sell
Recast financials, documented add-backs with evidence, a data room that survives diligence. Engaged by the owner, welcomed by their broker.
Makes Eleven is a general consultancy: any firm, any industry, case by case. As engagements succeed, the winning playbooks get packaged. These are the verticals where they run deepest. Proof of range, not a fence around it.
Built for cities that
answer to everyone.
Government work is where careful AI matters most, and where it is already working: permitting prescreens that cut months to days, constituent services in dozens of languages, records processing that keeps pace with the law. We bring that discipline home to the Lowcountry and the District.
Pilot-sized by design
Diagnostics and pilots scoped to municipal small-purchase processes. Proof before procurement; no seven-figure platform bets.
Framework-aligned
Deployments follow the NIST AI Risk Management Framework and state guidance, with human approval, audit trails, and records-retention awareness built in from day one.
Equity, tested
Public systems must serve everyone. Bias and disparate-impact testing is standard in our deployments: an engineering step, not an afterthought.
Records-aware
FOIA and public-records obligations shape the architecture: what's logged, what's retained, what's producible. Decided before the first document moves.
Start where the queue is longest.
- Permitting triage and prescreen
- Housing program intake and eligibility
- FOIA and records-request processing
- 311 and constituent services
- Grants management and reporting
- Forms digitization and legacy intake
DC and the Charleston region.
Where housing, growth, and service delivery are moving faster than staff capacity. The founder's background spans affordable-housing finance, compliance, and the rooms where initiatives move.
Careful by promise,
and by architecture.
Most firms answer trust questions with adjectives. We answer with both a promise and the architecture that keeps it: constraints built in, written down, checkable.
Your data, isolated
Per-client credentials, storage, and memory. Agents read only sources you approve. Nothing you share trains any AI model, contractually. Every agent action is logged.
Compliance built in
HIPAA Business Associate Agreements before any patient data moves. Confidentiality-first architecture for legal clients. Records-retention and FOIA awareness for public-sector work.
Licensed humans sign off
Financial deliverables are prepared by our agent systems, then reviewed and approved by licensed CPAs in our delivery network. Disclosed plainly in every engagement letter.
Sourced answers or a refusal
Our dashboards and research agents cite what they know and say so when they don't. No guesses dressed as answers, in your business or in ours.
Every agent ships against a reliability standard you can read.
Not a marketing page. An engineering document that governs every build.
- Autonomy tiers, per task. Each task carries an explicit tier, from fully checked to fully autonomous, assigned by risk.
- A prohibited-actions register. Thirty-six classes of action our agents are built to refuse, from signing filings to touching payments. It grows; it never shrinks.
- The examiner is never the builder. Every system is checked by someone who didn't build it, against test sets with known answers.
- Measured against day one. Your baseline is recorded at the start; every claim of improvement is a delta against it, shown to you monthly.
- Recomputable output. Where the work is arithmetic, a second, independent computation checks the first.
What our agents never do.
- Never sign or file a tax return, government filing, or legal document. A licensed human signs; the agent assembles.
- Never move money. Payment initiation, transfers, and payroll runs require a human on the button, every time.
- Never take a tax position or issue a valuation opinion. Judgment calls belong to licensed professionals.
- Never send unreviewed work to a regulator, court, or counterparty. External release is a human decision.
- Never guess. Below the confidence threshold, the answer is a question to a human, not a plausible-sounding sentence.
The myths, examined.
The evidence, cited.
The concerns we hear most from operators and public officials, answered with primary sources. AI is already trusted where the stakes are highest: medicine, law, government, finance.
"AI will replace my people."
The Yale Budget Lab examined 33 months of labor data after ChatGPT's release and found no discernible disruption to overall employment. The Dallas Fed and RAND report the same, with more businesses adding jobs from AI than cutting them. The pattern is augmentation: AI absorbs volume; people keep judgment, relationships, and accountability.
How we handle itOur engagements are designed around your team, not instead of it. People are the other half of eleven.
"AI makes things up too much to trust with real work."
Unsupervised AI does invent, which is why serious deployments never run unsupervised. The FDA has authorized over 1,400 AI-enabled medical devices under formal validation. Courts require human verification of AI-assisted work. The fix is structure, not hope.
How we handle itThe same structure: agents do volume, licensed professionals review financial deliverables, every answer is sourced or refused, and a human approves anything that leaves the building.
"Our data will end up training some model, or leaking."
That risk is real with consumer tools and absent with properly configured enterprise deployments: contractual no-training terms, tenant isolation, encryption, and audit logs are standard. California's court system draws exactly this line: confidential data prohibited in public AI systems, permitted in managed internal ones.
How we handle itPer-client isolation, allowlisted sources only, no training on your data ever, and a written security posture you can hand to your counsel.
"AI is too legally risky for government."
Government frameworks don't prohibit AI; they govern it. NIST's AI Risk Management Framework, federal agency guidance, South Carolina's state AI strategy, and the SC judiciary's generative-AI policy all chart responsible adoption. Cities are already deploying: permitting prescreens, multilingual constituent services, records automation.
How we handle itFramework-aligned deployments with human approval, audit trails, records-retention awareness, and bias testing as standard, pilot-sized to fit procurement realities.
"It's a fad."
Legal AI reached in three years the adoption level cloud computing took a decade to hit. FDA authorizations of AI medical devices grew from a handful a year to nearly three hundred in 2025 alone. Nearly a third of practicing lawyers now use generative AI. Regulated professions are the slowest adopters by design, and they have adopted.
How we handle itWe don't sell momentum; we sell diagnosed fit. If AI isn't the answer to your problem, that's the report you'll get.
"We're too small, or not technical enough, for this."
The organizations winning with AI aren't the most technical. They're the ones that paired with people who know the terrain. Pilots stand up in weeks, not years.
How we handle itYou don't need in-house engineers. The diagnosis tells us what fits your size and budget; a written ceiling means no surprises; and our enablement work leaves your team able to run what we build.
"AI in public systems invites bias and civil-rights problems."
The risk is documented: a state attorney general reached a $2.5 million settlement with a lender whose underwriting model disadvantaged Black and Hispanic applicants. The same case defines the fix. Test for disparate impact, keep humans on decisions, document everything.
How we handle itDisparate-impact testing, human approval on consequential decisions, and full audit trails are standard in our public-sector and lending-adjacent work, not add-ons.
"AI consultants are just reselling tool tutorials."
Many are, which is why so many AI pilots die within a year. Deployments fail when nobody maps the workflow first.
How we handle itWe're a consulting firm that uses AI, not an AI vendor with a pitch. The diagnostic is a real deliverable you keep either way, the proposal contains only what the diagnosis supports, and every claim we make in public traces to a real engagement.
Built by an operator,
not a demo reel.
The name is the thesis: with the right partner, a business doesn't add capability, it compounds it. One and one makes eleven.
Leon Fields, Founder
An economist by training, an operator by habit, and a builder by conviction. Leon studied economics and community development at Howard University, earned his MBA at William & Mary with a dual specialization in finance and in entrepreneurship & Innovation, and is completing advanced professional studies in agentic AI at Harvard.
Before founding the firm, he earned a banking innovation award for process improvement at one of the ten largest US banks, worked inside affordable-housing finance and LIHTC compliance, and used AI to successfully resolve two legal disputes of his own, including a federal matter opposite a major national law firm.
He has sat on your side of the table.
- Howard University · economics & Community development
- William & Mary MBA · finance, entrepreneurship & Innovation
- Harvard · advanced professional studies, agentic AI
- Banking innovation award · top-ten US bank
- Affordable-housing finance & LIHTC compliance
Some problems are operational. Some are technical. Some move only when the right people are in the room.
Operations
Workflow mapping, process redesign, the diagnosis itself. The lane everything else depends on.
Automation
The agents, dashboards, and systems, built to the written standard and measured against day one.
Relationships
Policy rooms, procurement processes, the introductions that move initiatives. Compounding requires every gear turning.
Three commitments, made before any work begins.
Not a platform, not a pilot program, not a twelve-month roadmap. One process, one accountable person, one month of running both ways and timing them.
Not a platform. One workflow: audited, redesigned, governed, measured. If it does not survive measurement, we say so.
Named before we start: the person who can stop it. That authority exists on day one, in writing.
Run the manual way and the agent way side by side, and time both. The comparison is against what would have happened anyway, not a flattering baseline.
Let's make eleven.
Step one is a conversation and a diagnosis, not a contract. The Workflow Builder below becomes your pre-call assessment, so the call starts at the diagnosis.
The Workflow Builder
Draw the workflow that hurts: drag the steps into your real order, tag what each one is, and send the map. Ten minutes, no account. Nothing is stored or sent until you email it.
Scoped before it is priced.
We do not publish a rate card, because the work is never the same twice. Pricing a national rollout and a six-person practice from the same template would be dishonest to one of them.
We scope the work before anyone quotes it
The diagnostic is quoted to the size of your firm and the ground it covers, and it is credited toward whatever engagement follows. You keep the written map either way, including the version that says you need a checklist and one hire, not agents.
The number is agreed before work begins
Your proposal names the scope, the price, and a ceiling that holds for the term. Nothing is billed that was not scoped, and nothing is scoped that the diagnosis did not support. Executive briefings book directly, no diagnosis required.
The conversation is free.
The diagnosis is where it starts.
Built for the way your
industry actually works.
The same five-stage engine, tuned to the documents, deadlines, and regulators of your world. Every engagement starts with the diagnosis. These are the worlds where our playbooks run deepest.
Real estate & Affordable housing
Development programs, property operations, and resident-facing workflows: the operational spine of a portfolio, run on time.
Explore →LIHTC compliance
Low-income housing tax credits, specifically: income certifications, recert calendars, agency deadlines, audit files. The credit is won or lost in the paperwork.
Explore →General compliance, any industry
Whatever your regulator requires: obligations tracked from the source documents, evidenced continuously, never late. Portable across sectors.
Explore →Dental & Medical practices
Eligibility before every visit, claims assembled and chased to payment, recalls that actually go out. The intake-heavy work that eats front-office hours.
Explore →Legal & Policy firms
Docket and filing deadlines tracked from the documents, matters opened clean, legislative monitoring fused with your client book.
Explore →Restaurants & Hospitality
Supplier invoices checked against agreed prices, inventory variance flagged weekly, licenses renewed with time to spare. Margin defense, automated.
Explore →Municipal & Public agencies
Permitting prescreens, program intake, records requests, constituent services. Pilot-sized, procurement-aware, framework-aligned.
Visit the practice →Owner-led firms preparing to sell
A recast P&L, add-backs with evidence, a data room that survives diligence. Engaged by the owner, welcomed by their broker.
Explore →Of listed businesses never sell, and messy financials are a leading killer.
Source: IBBA Market Pulse reporting
What AI permitting prescreens have done to review queues in cities already deploying them.
Source: public-sector deployment reporting
Actively licensed US CPAs remain, down from ~1.9M in 2019. The shortage every regulated industry feels.
Source: AICPA Trends · NASBA
Three things stay constant.
Audit first
The Audit maps your workflow before anything is proposed. If the honest answer is advice, not software, that's the report you get.
A written ceiling
Scope and price are agreed before work begins, and the ceiling holds for the term. No industry, no exception.
Measured against day one
Your baseline is recorded at the start; every claim of improvement is a delta against it, shown to you monthly.
Asked by operators in every industry.
Do you only work in these industries?
No. Makes Eleven is a general consultancy: any firm, any industry, case by case. These are the verticals where our playbooks already run deepest. If yours isn't listed, the diagnostic works exactly the same way.
What does an industry engagement actually start with?
The diagnostic. You get a written map of how work flows through your firm, what to automate, what to fix first, and what to leave alone. It is scoped to your firm, credited toward whatever follows, and it is a deliverable you keep whether or not you continue.
Who reviews the regulated output?
Licensed professionals. Financial deliverables are prepared by our agent systems and reviewed and approved by licensed CPAs in our delivery network, disclosed plainly in every engagement letter. Agents never sign, file, or pay; that's contractual.
Will this replace the systems we already use?
No. The agent layer sits on top of your existing systems by API. We never migrate your ledger, your practice management system, or your CRM; the agents work between them.
How is pricing set?
By scope, never by template. We do not publish a rate card, because a national rollout and a single-office practice are not the same work. The diagnosis establishes what the work actually is; the proposal names the price and a written ceiling that holds for the term.
Your industry, mapped in ten minutes.
Every function of the business.
One engine underneath.
No function leads and none is an afterthought. The same five-stage machine runs any of them where documents move, deadlines bind, and follow-up decides outcomes.
Every function of the business runs on the same five stages.
Accounting, finance, HR, operations, compliance, legal: the same signal → enrich → score → compose → act spine, tuned to the documents and deadlines of that function. Agents assemble; licensed professionals review anything regulated; every step is measured against your day-one baseline.
Accounting
Clean records, reconciled accounts, and a close that happens on a date. Agents assemble; licensed CPAs review and approve.
Sample use cases →Finance & FP&A
A 13-week cash forecast that reconciles to the ledger, not to hope. Variance flagged with sources attached.
Sample use cases →HR & People
Onboarding and offboarding chases that never lose a step; credential and license expiry watched continuously.
Sample use cases →Operations
The exception board: one queue for everything stuck, with an owner and a clock on every item.
Sample use cases →Marketing & Growth
First-party lifecycle triggers on consented channels only. Relevance from your own data. No scraping, no purchased lists.
Sample use cases →Sales & CRM
Pipeline hygiene enforced automatically; quote-to-close follow-up that's polite, relentless, and logged.
Sample use cases →IT & Data
Access reviews on schedule, unused licenses reclaimed, backups verified by restoring them, not by trusting the checkbox.
Sample use cases →Compliance & Risk
Obligations tracked from the governing documents, filings calendared with margins, evidence collected as the year happens.
Sample use cases →Legal & Contracts
Renewal and notice dates computed from the contracts themselves. Obligations surfaced before they bite; drafts assembled for counsel.
Sample use cases →Customer service & Front office
Intake triaged, routine questions answered from approved sources, everything else routed to a human with context attached.
Sample use cases →Procurement & Vendors
Invoices reconciled against contracts and price lists, vendor documents chased to completion, renewals never auto-renewed unseen.
Sample use cases →Data & Reporting
The numbers assembled, sourced, and explained on schedule. Your own data, queryable in plain English.
Sample use cases →Enablement & Training
Executive briefings for leadership, workflow-anchored training for teams. People are the other half of eleven.
See enablement →How function engagements work.
Can we start with just one function?
That's the recommended path. The diagnosis picks the function where proof is fastest, we run it to a measured result, and expansion follows evidence, never enthusiasm.
Do you favor one function over the others?
No. The diagnosis picks the function where proof lands fastest for your firm. Accounting shows up often because bookkeeping is recomputable, so a second independent calculation can verify every number, but that is a property of the work, not a ranking of our services.
Do these connect to our existing tools?
Yes, by API, on top of what you already run. We never migrate your ledger or CRM; the agents work between your systems and leave the source of truth where it is.
What never gets automated?
Signatures, filings, and payments; tax positions and valuation opinions; anything leaving for a regulator, court, or counterparty without human review. The full refusal list is on the Method page, and it is contractual, not just stated.
Ten minutes. Your map. No account.
Notes from the founder,
and the reading behind them.
Positions, industry updates, and the primary sources worth your time. Everything here follows the house rule: sourced answers or a refusal.
The Makes Eleven letter
Occasional, short, specific: what changed in AI for regulated work and what we would do about it. No filler.
Positions, in writing.
Why the diagnosis comes first, and why there is no rate card
Most AI engagements fail before the first line of configuration, because nobody mapped the workflow the software was supposed to run.
Read the note
Every failed automation project I've examined shares one property: the prescription came before the diagnosis. A tool was chosen, then a problem was found for it. We run the arrow the other way. Nothing gets proposed until we have mapped how work actually moves through the firm, and the map is a written deliverable you keep whether or not you continue.
That sequence is also why there is no rate card on this site. A published number is a promise made before the work is understood, and it fails in both directions: a national firm auditing every entity gets quoted as though it were a single office, or a six-person practice gets quoted as though it were an enterprise. Both are wrong. The scope has to exist before the number does, so we scope first and price to what we find.
What replaces the rate card is a discipline, not a mystery. The diagnosis is quoted up front and credited toward whatever follows. The proposal names the scope, the price, and a ceiling that holds for the term. Nothing gets billed that was not scoped, and nothing gets scoped that the diagnosis did not support.
The honest finding ("you don't need agents, you need a checklist and one hire") costs us the engagement and still gets written down. It appears in more diagnostics than you would think. If a proposal ever contains something the diagnosis doesn't support, you're holding the wrong proposal. That's the whole method.
We built for the CPA shortage on purpose
Roughly 650,000 actively licensed CPAs remain in the US, down from about 1.9 million in 2019. That is an architecture problem, not a staffing problem.
Read the note
The profession isn't coming back to its old headcount, and every firm that needs reviewed financials is competing for the same shrinking bench. You can pay more for the same hours, or change what the hours are spent on.
Our architecture does the second thing. Agents do the volume: categorization, reconciliation, assembly, chase. Licensed CPAs do what only they can: review, judge, approve, sign. The disclosure is printed in every engagement letter, because the model only works if the client knows exactly who did what.
The shortage is the market evidence for the whole design. A CPA reviewing agent-prepared workpapers covers a multiple of the clients they could serve preparing everything by hand, and the work they keep is what their license was for.
GAAP is a ladder, not a leap
Full GAAP on day one is over-prescription for most owner-led firms. The honest version is five rungs and an honest stopping point.
Read the note
GAAP is the reference standard buyers, lenders, and bonding agents actually use, which is exactly why it gets oversold. A firm with no exit on the horizon, no institutional financing, and no outside investors doesn't need ASC 842 workpapers; it needs reconciled accounts and a close that happens on a date.
So we sell a ladder: records → reconciled → accrual → GAAP-ready → diligence-ready. Clients enter wherever their books actually are, and full GAAP is triggered by something real (an exit inside two years, a covenant, a bond, an investor), not defaulted. No trigger? Stopping at rung three is the "never sell what you don't need" doctrine, applied to our own accounting build.
The rungs above stay lit for the day something real turns on. That's the difference between a ladder and a leap: you can stand on a ladder.
The sources worth your time.
The primary documents behind the claims we make. Read them yourself.
- NIST AI Risk Management FrameworkThe governance framework our public-sector deployments align toNIST.GOV ↗
- FDA AI-enabled device list1,400+ authorized devices. Regulated AI adoption, documented.FDA.GOV ↗
- The Budget Lab at YaleThe labor-market evidence on AI and employment, measuredYALE.EDU ↗
- AICPA Trends reportThe pipeline data behind the CPA shortageAICPA ↗
- IBBA Market PulseQuarterly brokerage data on the businesses that sell, and the ones that don'tIBBA.ORG ↗
Curation rule: primary sources and measured data only. No vendor decks, no hype cycles.
The engine arrived. The road didn't change.
Almost every firm has bought the tools. Very few have changed the work. That gap, not the technology, is the story of the last three years. It is why a small firm can now outrun a large one.
Rockets on a horse.
“We are, in many cases, bolting a jet engine onto a horse carriage — and wondering why it doesn’t fly.”
This is what most AI adoption looks like. The model is genuinely powerful. It is strapped onto a process shaped entirely by human limits: an eight-hour shift, a sequential handoff, an approval that waits for Monday.
The thrust is real. The animal underneath it is the constraint. You get a faster horse, a louder one, and an expensive one. The finish line does not move.
The tell is easy to spot in your own firm: the tool got adopted, everyone says it helps, and no line on the P&L moved.
A Formula One engine in city traffic.
“The engine’s power is there, but the full potential is squandered by the limits of the road.”
Suppose the technology is right and the deployment is competent. It still sits inside a process with a red light at every intersection: a queue, a weekly meeting, a shared inbox, a person who has to notice.
An agent that can work through the night is worth nothing if the next step waits until someone opens a folder on Tuesday. Throughput is set by the slowest gate, not the fastest actor. That is why pilots post a real speed gain on one step and no change in cycle time.
This is the diagnosis most firms never get: not which tool, but which intersection.
Fig. 02 · Throughput is set by the gate, not the engine
This is not a hunch. It is the most consistent finding in the field.
Three independent bodies of research, all pointing at the same gap between adoption and earnings. We publish the sources so you can check them.
Of organizations report using AI in at least one business function, up from 78% the year before. The tools are, effectively, everywhere. Source: McKinsey Global Survey on AI, 2025
Report any measurable effect on enterprise-level EBIT. Among those, most attribute under 5% of it to AI. Widespread use, narrow result. Source: McKinsey Global Survey on AI, 2025
Of enterprise generative-AI pilots studied delivered no measurable P&L impact. The authors attribute the divide to approach, not to model quality. Source: MIT Project NANDA, The GenAI Divide: State of AI in Business 2025
Two operating models, six design decisions apart.
Every firm sits somewhere on this table. Which model you bought matters far less than how the work was shaped before it arrived.
Comparison and the reported productivity ranges from Hofmann & Kruhse-Lehtonen, “The agent-centric enterprise,” Harvard Data Science Review, citing Noy & Zhang (2023), Riedl et al. (2023), OECD (2025), McKinsey (2025) and BCG (2025). The second column is the destination, not a promise. Which row you can honestly move is what a diagnosis is for.
Rebuild the road.
Nothing above is an argument against the technology. It is an argument about where the work happens. When the process itself is redesigned so an agent can act, with data reachable and gates placed deliberately, the same engine finally gets to run.
That redesign is a specific, ordinary, repeatable exercise. It has five moves, it takes weeks rather than quarters, and it starts with one workflow, not a transformation program.
It also has a boundary that never moves: the gates you keep are the ones that carry judgment, liability, or a signature. Those are not inefficiencies to be removed. They are the reason anyone trusts the output.
The point was never headcount. It was where your best people spend Tuesday.
When agents handle routine execution, people move up to problem framing, trade-offs, stakeholder alignment, and leadership under uncertainty. You hired them to think, not to retype.
Manual work varies. A designed workflow sets a floor that holds no matter who is out. Consistency is worth more to a regulated firm than raw speed.
The measure shifts from return on investment to return on inference: what each unit of machine reasoning actually produced. Harder to fake than a license count, which is why we track it.
Autonomy is how much a system may do alone. Agency is how much your people can direct it. We build for agency and raise autonomy only where the evidence earns it. Never the reverse, never quietly.
Pick one workflow. Map it. Then decide.
The Workflow Builder takes about ten minutes and needs no account. You leave with your own map: the steps, the gates, and where a machine could carry weight. Yours whether or not you ever hire us.
Audit. Gauge. Engineer.
Navigate. Track.
Five moves that take a workflow from “this is slow and nobody knows why” to “this is measurably better and the CEO believes the number.” Every engagement runs them in this order. Each stage ends in an artifact you keep.
The playbook doesn’t start with a workflow. It starts with what the business is for.
Picking a workflow first is how firms end up automating something that works fine. Four questions come before Audit, and they take an afternoon, not a quarter.
What is the firm actually trying to do this year? Everything downstream has to trace back to a line on this list or it doesn't get built.
What role should machines play here, and where should they not. This is where refusals get written.
Systematically, across the value chain, not from a vendor list. The biggest pain points are usually common knowledge; the work is confirming which are tractable.
Strategically important, but safe enough to experiment on. One workflow, chosen deliberately, not a transformation program.
Audit
“What is actually happening, and why does it fail?”
Understand how the work is done today and what outcome really matters, not what the process document says. Everything downstream inherits whatever this stage got wrong.
- Map goals, data, systems, roles
- Interview users; capture pain points
- Document desired outcomes, not just outputs
- Sit with the people doing the work, not only the people managing it
- Start from the relevant Workflow Atlas board so you edit a draft rather than face a blank page
- Record the gates that exist by design and the ones that exist by accident
A written picture of the as-is and the target outcome. Useful even if you stop here.
Gauge
“What would success look like for the business?”
Evaluate each workflow on impact, repeatability, complexity and outcome potential. This is the stage that decides what we will not build. A step that is high-risk, low-volume and dependent on judgment is a step that should stay exactly where it is.
- Score steps on repeatability and risk
- Estimate outcome upside
- Every step lands in one of five categories: automate, draft & Review, assurance, watch & Alert, or human-always
- The human-always register is written before anything is built, and it may grow but never shrink
- The success number is picked here: one number, agreed in writing, before work starts
A prioritized shortlist of agent opportunities, and a documented list of what we declined to touch.
Engineer
“If you started fresh with AI, what would this look like?”
Redesign and build the flow so an agent can act: data accessible, decisions explicit, handoffs deliberate. This is where the road gets rebuilt rather than repaved, and where most programs quietly skip ahead to tooling.
- Refactor the process for straight-through flow
- Build or configure the agent
- Define success metrics and guardrails
- Everything is built on the same five-stage spine: signal, enrich, score, compose, act
- Autonomy is set per task against our written reliability standard, not per system
- A separate examiner checks what the builder built; licensed professionals review anything regulated
A working agent-first process ready to pilot, with measurable success criteria attached to it.
Navigate
“Who decides what, and what happens when AI is wrong?”
Shape the human–agent relationship: transparency, intervention paths, governance. Assume the system will be wrong at some point, and design the moment of being wrong before it happens rather than after.
The framing that matters here: the system is not doing the regulated work. It is preparing expert work for controlled approval, which is why accountability stays where the risk is created.
- Add explainer UI, override and escalation paths
- Train staff on the new oversight roles
- Embed compliance checks
- Every output carries its sources, its confidence and the record of what it touched
- Signatures, filings and payments stay human. Printed in the contract, not just implied
- The people who will supervise the agents are in the room while it is designed, not briefed afterward
- Human review is a catalyst, not a brake: validated output earns a system more autonomy later
Human control that holds as autonomy rises, because the escalation path was built, not promised.
Track
“Would your CEO believe these numbers?”
Prove value against the outcome chosen in Gauge. Show the honest comparison: not just before and after, but what would have happened anyway.
- Instrument KPIs and dashboards
- Run A/B or before-and-after comparisons
- Feed learnings into the next Audit cycle
- Measured against your day-one baseline, published to you monthly
- A short dashboard on purpose: source, freshness, confidence, exceptions needing a human
- What proves out scales; what doesn't, we stop. Proof, then scale
Outcome gains that fund the next move, or a documented reason to stop. Both are results.
Five kinds of agent. The question is never “where can we use AI.”
It is “which kind of agent should own this step, and where does a human stay in control.” A taxonomy connects the technology to your actual pain points. Without one, every conversation collapses into tool shopping.
Taxonomy adapted from Hofmann & Kruhse-Lehtonen, “The agent-centric enterprise,” Harvard Data Science Review. The Guardian row is where our reliability standard lives: a separate examiner checks what the builder built.
One workflow. Roughly eight weeks. Then you decide again.
The published sprint runs in three phases. We keep that shape because it forces a visible result early, while the people who will live with the system are still in the room.
Identify the high-value workflow, map its current state, and find where the time actually goes. Choose the one number that will decide whether this worked.
Build and deploy the first agent workflow, with attention on data accuracy and the routine work that consumes the day. Guardrails ship with it, not after it.
Scale what works, learn from what didn't, wire the oversight, prove the number. Then repeat on the next workflow.
Sprint structure adapted from Hofmann & Kruhse-Lehtonen, “The agent-centric enterprise,” Harvard Data Science Review. Scope, duration, and price are set per engagement; a six-person practice and a national rollout are never the same shape.
The Audit starts with a map. Draw yours now.
The Workflow Builder is the first half hour of Audit, run by you, for free. It becomes the pre-call assessment if we speak, and a useful document if we never do.
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Your firm’s atlas, its portal, and the four training quarters — in one place, for everyone on the membership.
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Signing in confirms who you are. What it opens depends on what your firm has bought — see plans and refunds. By continuing you agree to the terms and the privacy policy.
Free without an account
The Workflow Mapper and one board in every vertical of the Workflow Atlas stay open to everyone, forever. No sign-in, no email, no trial clock.
One membership, the whole practice
A membership belongs to the firm, not to a person. Colleagues on your work domain join it themselves; nobody has to be provisioned a seat by hand.
No membership on this address yet.
You’re signed in — there just isn’t a membership attached to or to your firm. If a colleague bought one, ask them to add your address, or check you’re using your work account.
- A vertical. Its full atlas, its portal, and four quarters of training against your own work. Up to ten seats.
- Enterprise. Every vertical, including the ones added after you buy. Unlimited seats.
- Fourteen days to change your mind. On a first purchase, no questions asked.
Your workspace.
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This link works once. Setting a password here signs out every device that was signed in, including whichever one prompted you to do this.
That link is incomplete.
Open the link from your email in full — it carries a token that this page needs. If it has expired, ask for a new one.
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What a conversation costs,
before you book one.
Every session is free to book. What costs money is the Audit itself — $4,500, invoiced when you engage, scoped in the session that carries its name. The price is here, not on the calendar.
Piloting: say it so
the machine can carry it.
Nine fields, each one a lesson. Fill them honestly and the Studio assembles a production-grade prompt — test it here, copy it anywhere, and save the good ones to your firm’s shared library.
The Studio is a member tool.
Sign in to build prompts; testing them against a model is part of the portal tier.
Ask your boards
Answered only from the workflow boards your membership opens — with the passage behind every claim, so you can check it before you use it.
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A colleague has added you to their firm’s Makes Eleven membership.
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The invitation is tied to the email address it was sent to, so sign in with that address — or create an account on it — and then open your invitation link again.
Accept below and everything the firm’s membership opens is yours too.
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and how you sign in.
What your firm holds, who is on it, and the details that are yours to change.
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Your account settings are behind sign-in, for the obvious reason.
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This account has no password — you sign in with a provider, or you were invited. You can add one without losing the way you sign in now.
Priced per practice,
not per person.
A membership belongs to the firm. Everyone in it inherits what the firm bought, so adoption is never taxed by the seat count — which would punish exactly the thing being sold.
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What every membership includes
- The full atlas for your vertical. Every board, not the one open board.
- The portal. Its processes, each with how far autonomy may go and the seat that can stop it.
- Four training quarters. Audit, Gauge, Engineer, Navigate & Track — against your own work.
- Up to ten seats on a single vertical; unlimited on enterprise. Colleagues on your work domain join themselves.
- No trial clock. The free material is permanently free, so you can judge it before paying rather than during.
Prices in US dollars, billed per firm. By subscribing you agree to the terms, the privacy policy and the practice disclaimer — which says plainly that this is operational guidance for running a practice, not legal, tax, accounting or compliance advice.
Terms of service.
What a Makes Eleven membership is, what it isn’t, and what each of us owes the other.
Last updated 20 August 2026. These terms govern memberships bought at makeseleven.com. Your engagement letter, if you have one, governs consulting work and takes precedence where the two disagree.
1. Who is agreeing
“We” and “Makes Eleven” mean Makes Eleven Consulting, a District of Columbia entity. “You” means the firm or organisation that buys the membership. If you accept these terms on behalf of a firm, you are confirming you may bind it. Individuals who sign in under that membership are covered by it and bound by it.
2. What a membership grants
A membership is a limited, non-exclusive, non-transferable licence to use the atlases, portals, training material, specifications and templates in the scope you bought, for the internal business of your own firm, for as long as the membership is active.
Scope is the vertical or verticals you paid for. An enterprise membership covers every vertical, including verticals published after your purchase, while it stays active.
3. What it does not grant
- No right to republish, resell, sublicense, or distribute the material outside your firm — including to clients, in a product, or in a deliverable sold on.
- No right to use the material, in whole or in part, as training data, fine-tuning data, or retrieval corpus for any machine learning model or AI system, whether yours or a third party’s.
- No right to bulk-extract, scrape, or mirror the material, or to build a competing atlas, portal or training product from it.
- No right to share sign-in credentials, or to use one seat to give access to people outside the firm.
Reading, adapting and using a workflow inside your own practice is exactly what the membership is for. Handing the material to someone who has not bought one is not.
4. Seats and administration
A single-vertical membership carries up to ten seats. An enterprise membership carries unlimited seats. A seat is one named person; seats are not shared or rotated between people on the same day.
The first person to buy becomes the firm’s owner and administers it: inviting colleagues by email address, or opening automatic joining to anyone on a verified work email domain, and removing people who leave. Consumer email domains cannot be used for automatic joining. Removing a person frees their seat.
5. Who owns what
We own the atlases, the portals, the training, the agent specifications, the method and everything on this site, along with all improvements to them. You own what you make with them: your maps, your registers, your configurations, the systems you build, and your data.
If you send us feedback, we may use it to improve the product without owing you anything for it. We will not publish your firm’s name as a customer without asking you first.
6. This is not professional advice
The material is operational guidance for running a practice. It is not legal, tax, accounting, audit, compliance, investment or medical advice, and buying a membership does not create an attorney–client, accountant–client, fiduciary or any other professional relationship.
You stay responsible for your own regulatory and professional obligations, for the confidentiality of your clients’ information, and for everything that leaves your building. Where a workflow touches a filing, a signature, a payment, a tax position or a client deliverable, a qualified human at your firm decides — which is the same rule we build every system to, and the reason each process names the seat that can stop it. See the practice disclaimer.
7. Acceptable use
Don’t attack the service, don’t try to reach content your membership doesn’t cover, don’t misrepresent your firm or your seat count, and don’t use the material to build something that harms the people whose work it describes. We may suspend access for any of these, and will tell you why.
8. Payment
Memberships are billed monthly or annually in advance through Stripe, and renew automatically until cancelled. Prices are per firm, not per seat. We may change prices for future terms with at least thirty days’ notice; your current term is never repriced mid-term. Taxes are yours where they apply. Refunds are covered by the refund policy, which forms part of these terms.
9. Ending it
You may cancel at any time, from your billing page or by email; access continues to the end of the period you have paid for. We may end a membership for a material breach of these terms, after telling you what the breach is and giving you fourteen days to fix it, or immediately for the attacks and misuse described in section 7.
When a membership ends, access to paid material ends with it. Your own account data and training progress are exported on request and deleted within thirty days of the request. Anything you built with the material remains yours to keep using.
10. Availability
We aim to keep the service up and will give notice of planned maintenance where we can, but we do not promise a specific uptime figure, and we would rather say that plainly than publish one we cannot hold to. The material is provided as it is; we do not warrant that any particular workflow will suit your firm.
11. Liability
To the extent the law allows, neither of us is liable to the other for indirect, incidental, special or consequential loss, or for lost profits, revenue, data or goodwill. Our total liability arising from a membership is limited to the fees you paid in the twelve months before the claim. Nothing here limits liability for fraud, or for anything that cannot lawfully be limited.
12. Changes to these terms
We may update these terms. If a change materially reduces what you get, we will tell you by email at least thirty days before it takes effect, and you may cancel and take a pro-rated refund of the unused term rather than accept it. The date at the top always reflects the current version.
13. Governing law
These terms are governed by the laws of the District of Columbia, without regard to its conflict-of-laws rules, and the state and federal courts sitting in the District of Columbia have exclusive jurisdiction over any dispute arising from them. Makes Eleven Consulting is organised in the District of Columbia; we work nationwide, but this is where a disagreement gets settled.
14. Contact
Questions about these terms: get in touch.
Privacy policy.
Short, because there is little to declare. We collect what a membership needs to work, and nothing to sell.
Last updated 20 August 2026.
What we collect
- Your account. Email address, name, and firm — whatever Google or Microsoft returns when you sign in with them, or what you type if you use an email link instead. We do not receive your password from either provider.
- Your membership. What your firm bought, when, and whether it is active. Card details go straight to Stripe; we never see or store them.
- Your progress. Which training modules you have completed, minutes recorded, and certificates issued.
- What you map. Anything you build in the Workflow Mapper stays in your own browser unless you choose to send it to us. Sending is a form you fill in deliberately — your email address and, if you include it, the map itself — and it goes into our own database, nowhere else.
- What you send us. A newsletter signup, a message from the contact form, or a map you chose to share: the address and the message, kept until you ask us to delete them, used to reply and for nothing else. No list is sold, shared or enriched.
- Server logs. Cloudflare keeps short-lived request logs, as any host does.
What we do not collect
No analytics. No advertising pixels. No third-party trackers. No session recording, heatmaps or fingerprinting. No cross-site profiles. This is unusual enough to be worth stating, and you can verify it — open your browser’s network panel on any page of this site and there is nothing to see.
Cookies
One cookie, m11_sess, which keeps you signed in across makeseleven.com and its portals. It is HttpOnly, Secure and SameSite=Lax, and it holds a random token, not your identity. A second short-lived cookie exists only during the seconds a sign-in is in flight, and is deleted when it completes. That is the entire list.
Why we hold it
To let you in, to know what your firm has bought, to keep your training progress, to take payment, and to answer you when you write to us. We do not sell personal data, and we do not share it for advertising — there is no advertising.
Who else processes it
- Cloudflare — hosting, and the database your account lives in.
- Stripe — payments and billing.
- Google or Microsoft — only the one you choose to sign in with, and only to confirm it is you.
When we send email — a password reset, a receipt, a reply to something you sent — it goes through Resend, a transactional email provider, which sees the address and the message it is delivering and nothing else.
That is the complete list of processors. If it changes, this page changes with it.
How long we keep it
Account and progress data while the membership is active, then for thirty days after it ends, then deleted. Payment records are kept as long as tax and accounting law requires. Sign-in sessions expire on their own.
Your choices
Ask us and we will show you what we hold, correct it, export it, or delete it. Deletion removes your account, your identities and your progress; it does not remove the invoices we are required to keep. Depending on where you live you may have these rights by law — we extend them to everyone regardless.
Children
This is a product for professional practices. It is not directed at anyone under 18 and we do not knowingly collect their data.
Contact
Any privacy question, including a deletion request: write to us and a person will answer.
Refunds and cancellation.
Stated here and on the plans, so nobody discovers it after paying.
Last updated 20 August 2026. This policy forms part of the terms of service.
Fourteen days, no questions
If a membership is your firm’s first purchase and it isn’t what you expected, tell us within fourteen days of the charge and we refund it in full. You do not have to justify it, and we will not try to talk you out of it. The refund reaches your card within five to ten business days, depending on your bank.
After fourteen days
Cancel whenever you like. Access continues to the end of the period you have already paid for, and nothing further is charged. We do not pro-rate an annual term back to you part-way through — annual is priced at ten months for twelve, and that discount is the trade for committing to the year.
What we will always refund
- A duplicate or mistaken charge, in full, as soon as you point it out.
- A renewal you did not intend, if you tell us within thirty days of it and have not used the membership in that period.
- The unused part of a term, pro-rated, if we materially reduce what a membership includes or end it for a reason that isn’t your breach of the terms.
Why there is no free trial
Because a trial clock is a worse offer than what is already open. One board in every vertical of the Workflow Atlas — fourteen boards — and the whole Workflow Mapper are free permanently, with no account and no email address. Look at those first. If they are not useful to you, a membership will not be either.
How to ask
Write to us from the address on the membership, or cancel from your billing page at any time. A person reads it, and a person answers.
The practice disclaimer.
The one that matters most, given who is reading. Guidance for running a practice is not advice about practising.
Last updated 20 August 2026. This disclaimer forms part of the terms of service and applies to this site, the Workflow Atlas, the Workflow Mapper, every portal, and all training material.
Not professional advice
Everything we publish describes how work moves through a practice — where a file goes, who checks it, which steps repeat, where a system could help. It is operational guidance.
It is not legal advice, not tax advice, not accounting or audit advice, not investment advice, not compliance advice, and not medical advice. It does not tell you what position to take, what to file, what to sign, what to advise a client, or how a rule applies to a set of facts. Those are professional judgments, and they belong to a qualified person who knows the matter.
No professional relationship
Reading this material, buying a membership, mapping a workflow, or completing the training creates no attorney–client relationship, no accountant–client relationship, no fiduciary duty and no engagement of any kind. Nothing you send through this site is privileged or confidential in the professional sense. If you need advice, retain someone to give it to you.
Your obligations stay yours
Your bar, your board, your regulator, your insurer and your clients hold you to your duties — competence, supervision, confidentiality, conflicts, record retention, client communication and the rest. Adopting a workflow from us does not transfer any of it. Where a duty and a workflow disagree, the duty wins, and we would rather you changed our workflow than bent your obligation.
The human is always the last step
Every process we publish names the seat that can stop it, and sets how far autonomy may go and no further. That is not decoration. Nothing built from this material should sign a filing, take a tax position, move money, issue an opinion, or send work to a regulator, a court or a counterparty without a qualified human deciding. The register of what our systems refuse to do grows; it never shrinks.
What the numbers mean
Where we cite results — from published case studies or from practitioners — they are labelled as what they are: reported by the people who ran them, not measured by us, and not a forecast for your firm. Our own claims are always a delta against a baseline recorded at the start of the work, shown to the client who owns it. We publish no statistic we cannot source.
Borrowed frameworks are attributed
Parts of the method sit on published work by other people — among them Hofmann and Kruhse-Lehtonen’s writing on the agent-centric enterprise in the Harvard Data Science Review. Where we teach someone else’s framework we say whose it is. The credibility is in running a published standard well, not in claiming to have invented one.
Accuracy
We keep this material current and correct it when we find it wrong. Practice rules change, technology changes faster, and something here will eventually be out of date before we notice. Check anything you are about to rely on.