How prepare statements for board review are reshaped as AGI capability advances.

Roughly 90% of the work in Prepare statements for board review is information-shaped — already within reach of AI delivery. The question here is not whether it shifts, but which tasks go first and who staffs the residual.
Why: With no child occupations seeded, the scalar is derived entirely from the APQC lens 'Perform general accounting and reporting' and the process description. Drafting financial statements is purely information-transformation work, executed on computers and software, placing it firmly in the high-digital band.
grounded in the economy graph · digital scalar 0.90 · digital
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Trigger: The financial close process concludes and consolidated financial data becomes available for reporting.
Outcome: A complete, formatted draft of the financial statements is ready for the board of directors to review prior to external audit.