LAH

For auditors

Check the math,
not the story.

Laoh hands you a verification bundle: everything required to independently reconstruct a client's books from raw evidence, with no access to our systems and no reliance on management representations. You recompute; the mathematics either agrees or it doesn't.

Built for the hardest rooms: Single Audits under Uniform Guidance, inspector-general and state-auditor reviews of public funds, board and grantor scrutiny — and everything lighter.

The bundle

What you receive

Source-document hashesSHA-256 content address of every invoice, bank line, and contract behind every entry.
Commit metadataEvent type, parameters, timestamp, and author for every posting, in an append-only chain.
Posting-rule versionsThe exact rules in force at each commit — so historic entries replay under historic rules.
Merkle inclusion proofsCompact proofs that any entry belongs to a sealed period, verifiable in milliseconds.
Signed period headsOfficer-signed, externally anchored close points that no one can silently move.

Regulatory alignment

Built on the rules you already apply

The immutable store satisfies both compliance paths of SEC Rule 17a-4(f)(2): documents are written once to a content-addressed store (WORM), and every ledger modification is a new, chained delta — a complete audit trail by construction. The same architecture maps to FINRA 4511 and CFTC 1.31 retention requirements. Corrections never overwrite: a compensating delta and its evidence sit beside the original, forever.

Nothing here departs from GAAP or IFRS. Laoh changes how the record is kept — not what is recognised.

The procedure

Three steps to certainty

  1. 1

    Reconstruct the ledger from source documents

    Replay every entry from the evidence and the rules in force at the time. The result either equals the reported balances or it does not — determinism leaves no third option.

  2. 2

    Check the chain

    Recompute the hash chain across all commits. A single altered byte anywhere in history breaks every subsequent link, visibly.

  3. 3

    Match the anchor

    Compare the recomputed period roots against the publicly anchored, signed heads. Agreement proves the books you verified are the books that were closed.

See it on your clients' books.

We're opening a small cohort. Request access — or ask about verification access for your practice.

Cohort 01 · Limited seats · Reviewed within 48 hours