A new type of tool will be available (is becoming available) to support professional accountants. This tool is somewhat similar to the traditional electronic spreadsheet but it works differently and provides different capabilities to professional accountants. This new tool will supplement the arsenal of tools available to accountants, auditors, and analysts. This new tool is semantic oriented, model-based, and a global standard technical format. To describe this tool in the past I have used the terms " modern spreadsheet " and " professional knowledge graph " and " deductive apparatus " and " semantic oriented accounting and audit working papers " and " knowledge product " and " logical spreadsheet " and " logic programming " and " logical digital twin of financial reports ". This new type of tool will help usher in modern accountancy . In this new era, machines will support accountants, auditors, and ana...
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