One plus one
makes eleven.
We map how your business actually runs, then build the AI agents and workflows that run it better — under a written reliability standard, with licensed professionals reviewing everything regulated before it reaches you.
Fixed-fee diagnostic — credited toward any package you choose after.
Where ongoing engagements begin — always with a written monthly cost ceiling.
Of listed businesses never sell. 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, pages. 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, reprice it, escalate it — or hand it to a human, depending on the tier.
Only two things change between a legal docket watcher and a bookkeeping close agent: what stage one watches, and what stage five is allowed to do. That's why our builds compound — each engagement hardens the same spine.
Everything we sell carries one of four labels.
So you always know what you're buying, how it's priced, and who's accountable for it.
Consulting
Intake and diagnosis, workflow redesign, GAAP and compliance interpretation, exit readiness, audit prep. Judgment-heavy work, done with you — and 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 — with sourced answers or a refusal, never a guess. Persistent memory of decisions and documents for leadership.
Training
We teach your organization to use AI safely and well — executive briefings that book directly, and workflow-anchored training built on what we implement for you.
Where firms start, by industry.
Pick your world. Each tab shows what we typically take off a team's plate first — and the playbook behind it.
Trust is a design constraint, not a promise.
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, whether or not you continue to the next.
Diagnose
We map how work actually flows through your firm — the systems, the handoffs, the workarounds nobody wrote down. You get a written diagnostic: what to automate, what to fix first, and what to leave alone. It's a real deliverable you keep 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 against your day-one baseline — hours, error rates, cycle times — and publish the delta to you monthly. What proves out, scales. What doesn't, we say so and stop. Proof, then scale; never the reverse.
What we will not do — printed, not implied.
An honest system is defined by its boundaries. These are contractual, not aspirational.
- 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. The written cost ceiling is quoted before work begins and 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 your organization, 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 — the kind of training that sticks. 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.
Accounting — The Books Ladder
Wherever your books are today — shoebox, spreadsheets, or a close that slips every month — there's a rung for that, and a defined path up. Agents assemble; licensed CPAs review and approve; every step is measured. Explore the ladder below.
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 — where documentation is everything and 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 our playbooks already 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's 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 fit municipal small-purchase processes — proof before procurement, value before scale. 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 fast — and staff capacity isn't keeping up. The founder's background spans affordable-housing finance, compliance, and the rooms where initiatives actually move.
Careful by architecture,
not by promise.
Most firms answer trust questions with adjectives. We answer with architecture — the constraints are built in, written down, and checkable.
Your data, isolated
Per-client credentials, storage, and memory. Agents read only sources you approve. Nothing you share trains any AI model — contractually. A full audit trail records every agent action.
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 and reviewed and approved by licensed CPAs in our delivery network — disclosed plainly in every engagement letter, because trust compounds too.
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 agent task carries an explicit tier — from fully checked to fully autonomous — assigned by risk, never by convenience.
- 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 — reconciliation, close, eligibility — 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 most common concerns we hear from operators and public officials — taken seriously, and answered with primary sources. AI is already trusted where the stakes are highest: medicine, law, government, finance. If it's safe enough there, it's worth understanding here.
"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 — findings echoed by the Dallas Fed and RAND, which reports more businesses adding jobs from AI adoption than cutting them. The consistent pattern is augmentation: AI absorbs the volume; people keep the judgment, the relationships, and the accountability.
How we handle itOur engagements are designed around your team, not instead of it — and our enablement work exists precisely to build your people up. 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 now formally require human verification of AI-assisted work. The fix isn't hope; it's structure.
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 — prohibiting confidential data in public AI systems while permitting 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've 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. Most successful deployments involve an outside partner, and modern 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 cost 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. That case also defines the fix: test models for disparate impact, keep humans on decisions, and document everything. Responsible deployment is a discipline, not a hope.
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; they succeed when the diagnosis comes before the prescription.
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: paired with the right partner, a business doesn't add capability — it compounds it. One plus 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, measured against day one.
Relationships
Policy rooms, procurement processes, the introductions that move initiatives. Compounding requires every gear turning.
Let's find your eleven.
Step one is a conversation and a diagnosis — not a contract. Take the Workflow Mapper below and it becomes your pre-call assessment, so the call starts at the diagnosis, not the introductions.
The Workflow Mapper
Ten minutes, no account. Runs entirely in your browser — nothing is stored or sent until you choose to book.
Everything else is quoted after diagnosis.
The scope drivers are fixed; the quote follows what we find. No number here will ever surprise you later.
Fixed fee. A written map of how your firm runs, what to automate, and what to leave alone — a deliverable you keep either way. Fully credited toward any package.
Every engagement ships with a written monthly cost ceiling, quoted before work begins. Executive AI 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 already run deepest.
Real estate & affordable housing
Development programs, property operations, and resident-facing workflows — the operational spine of a portfolio, run on time, with evidence attached.
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 themselves, evidenced continuously, and 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.
Diagnose first
The $4,500 fixed-fee diagnostic maps your workflow before anything is proposed. If the honest answer is advice, not software — that's the report you get.
A written cost ceiling
Every ongoing engagement ships with a monthly ceiling quoted before work begins. 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 — a fixed $4,500, credited toward any package. 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's 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. Your data stays where it lives; the agents do the work between the systems.
How is pricing set?
Two numbers are published on purpose: the $4,500 diagnostic and engagements starting at $2,500/month with a written cost ceiling. Everything else is quoted after diagnosis — the scope drivers are fixed, and the quote follows what we find.
Your industry, mapped in ten minutes.
Every function of the business.
One engine underneath.
Accounting is the flagship — but the same signal → enrich → score → compose → act machine runs any function where documents move, deadlines bind, and follow-up decides outcomes.
Accounting — The Books Ladder
Five rungs from clean records to diligence-ready books. Agents assemble; licensed CPAs review and approve; every step is measured against your day-one baseline.
Finance & FP&A
A 13-week cash forecast that reconciles to the ledger — not to hope. Variance flagged with sources attached.
Explore →HR & people
Onboarding and offboarding chases that never lose a step; credential and license expiry watched continuously.
Explore →Operations
The exception board: one queue for everything stuck, with an owner and a clock on every item.
Explore →Marketing & growth
First-party lifecycle triggers on consented channels only. Relevance from your own data — no scraping, no purchased lists.
Explore →Sales & CRM
Pipeline hygiene enforced automatically; quote-to-close follow-up that's polite, relentless, and logged.
Explore →IT & data
Access reviews on schedule, unused licenses reclaimed, backups verified by restoring them — not by trusting the checkbox.
Explore →Compliance & risk
Obligations tracked from the governing documents, filings calendared with margins, evidence collected as the year happens.
Explore →Legal & contracts
Renewal and notice dates computed from the contracts themselves; obligations surfaced before they bite; drafts assembled for counsel.
Explore →Customer service & front office
Intake triaged, routine questions answered from approved sources, everything else routed to a human with context attached.
Explore →Procurement & vendors
Invoices reconciled against contracts and price lists, vendor documents chased to completion, renewals never auto-renewed unseen.
Explore →Data & reporting
The numbers assembled, sourced, and explained on schedule — plus your own data, queryable in plain English, with sourced answers or a refusal.
Explore →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.
Why is accounting the flagship?
Because books are where value, financing, and exits are decided — and because bookkeeping is recomputable: a second, independent calculation can verify every number the agents produce. It's the function where our verification architecture works hardest for you.
Do these connect to our existing tools?
Yes — by API, on top of what you already run. We never migrate your ledger or CRM to something new; 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 printed on the Method page — it's contractual, not aspirational.
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 — in your business and in ours.
The Makes Eleven letter
Occasional, short, and specific: what changed in AI for regulated work, what it means for operators, and what we'd do about it. No volume commitments, no filler.
Positions, in writing.
Why the diagnosis comes first — and why it's a fixed fee
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 — a fixed $4,500 diagnostic, credited toward any package, that maps how work actually flows through your firm before anything is proposed.
The fixed fee matters as much as the sequence. An hourly diagnostic rewards slow discovery; a free one rewards selling you whatever was going to be sold anyway. A fixed, credited fee means the diagnosis has to earn its keep as a standalone deliverable — and it means the honest finding "you don't need agents, you need a checklist and one hire" costs us the engagement and still gets written down. That finding is in more diagnostics than you'd 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's not a staffing problem — it's an architecture 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 respond by paying more for the same hours — or by changing what the hours are spent on.
Our architecture does the second thing: agents do the volume — categorization, reconciliation, assembly, chase — and licensed CPAs do what only licensed CPAs can do: 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 the work their license was actually 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 flagship.
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, documentedFDA.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.