AI-Enabled Question-Answering for Chartered Accountancy: A Retrieval-Augmented Reasoning Framework
Read the original on arXiv Computation and Language →The Flow has not summarised this story yet — read it at arXiv Computation and Language.
The Flow has not summarised this story yet — read it at arXiv Computation and Language.
arXiv:2605. 05409v2 Announce Type: replace Abstract: Financial document question answering (QA) demands complex multi-step numerical reasoning over heterogeneous evidence--structured tables, textual narratives, and footnotes--scattered across corporate filings.
The paper presents a retrieval‑augmented generation pipeline for answering regulatory compliance questions in finance. It builds a three‑stage retriever on LegalBERT and a compact 2B–12B generator served with 4‑bit quantization, achieving a Recall@10 of 0.774 on the ObliQA benchmark and improving answer quality via RAFT‑LoRA fine‑tuning. However, the adapted models fail to transfer to Australian case‑law questions, and a closed‑book model performs almost as well while lacking verifiable grounding.
This comprehensive study introduces an advanced Artificial Intelligence for Indian Legal Question Answering (AILQA) system tailored to the Indian legal context. AILQA leverages a variety of embedding and generative models, including recent Large Language Models (LLMs), to address the unique challenges posed by the intricate and diverse nature of Indian legal texts and to enhance the accuracy and reliability of responses to legal questions.
arXiv:2607. 18825v1 Announce Type: cross Abstract: This comprehensive study introduces an advanced Artificial Intelligence for Indian Legal Question Answering (AILQA) system tailored to the Indian legal context.
CIFQA is a deterministic, tool‑grounded multi‑agent framework that separates language understanding from numerical execution for financial question answering. It assigns specialized agents for interpretation, routing, parameter extraction, computation planning, and response generation, while deterministic Python tools perform the calculations. On a fixed‑deposit benchmark, CIFQA achieves 95.54% accuracy on calculation‑intensive queries and 90.87% overall, outperforming larger LLM baselines and showing that architecture, not scale, drives numerical reliability.
CoAL‑RAG is a complexity‑aware legal retrieval‑augmented generation method that adapts its retrieval strategy based on a multi‑dimensional evaluation of question essence and retrieval consistency. It quantifies reasoning demand from the logical structure of a question and uses the discrepancy between semantic and keyword retrieval to gauge problem complexity, thereby selecting the most suitable retrieval approach and filtering context dynamically. Experiments show that CoAL‑RAG outperforms baseline models on Chinese legal benchmarks (SocialLawQA, LawBench) with a 42.5% BLEU improvement and 3.6× ROUGE‑L, while also achieving strong cross‑jurisdictional performance on English datasets (LexGLUE, CaseHold).