# NAAIL OpenLab™

**Next-Generation Accounting, Audit & Assurance Intelligence Lab**  
*A Global Evidence-Governed Multi-Agent Digital Twin Platform for Accounting, Audit, Finance, Sustainability and Scientific Discovery*

![NAAIL OpenLab overview: architecture, fruit and specialist research programs, key entry pages, and platform engines](../assets/images/naail-openlab-ecosystem.png)

*Overview of the NAAIL research and education ecosystem. The illustration summarizes the platform structure; individual programmes and benchmarks have their own documented validation status.*


**Researcher:** Dr. Saeid Homayoun  
**Academic positioning:** Accounting Scholar and AI Researcher  
**Research expertise:** AI-enabled Auditing · Agentic AI · Audit Analytics · LLMs/FinBERT · CAM/KAM · ICFR · IFRS · ESG/Sustainability · Multi-Agent Systems · AI Governance  
**Google Scholar:** https://scholar.google.com/citations?user=1PKckooAAAAJ&hl=en  
**ORCID:** https://orcid.org/0000-0002-2536-0446  
**GitHub:** https://github.com/Saehon  
**Kaggle:** https://www.kaggle.com/sadhon  
**Hugging Face:** https://huggingface.co/SADHON  
**SSRN AI/KAM paper:** https://papers.ssrn.com/sol3/papers.cfm?abstract_id=7272139

## V2026.3 Multi-Agent Digital Twin

> **PATENT RIGHTS RESERVED — PATENT APPLICATION PREPARATION IN PROGRESS**

NAAIL OpenLab™ is an independent research and education platform for evidence-governed multi-agent Digital Twins, theory-to-evidence research, professional simulation, behavioral experimentation, innovation/entrepreneurship research, management-accounting and AI-cost intelligence, scientific discovery and verifiable human–AI judgment.

## Current archival release

**Latest public archival release:** [V2026.4-R3 — Zenodo-Ready Archival Release](https://github.com/Saehon/Saeid-Homayoun/releases/tag/V2026.4-R3)  
**Release date:** 2026-09-24  
**Zenodo DOI:** [10.5281/zenodo.22942131](https://doi.org/10.5281/zenodo.22942131)  
**Validated historical executable checkpoint:** **v0.2.3 · Audit Workspace V0.4 · Prototype 003**

The V2026.4-R3 GitHub Release includes a NAAIL-scoped archival ZIP, SHA-256 checksum, release-specific `CITATION.cff`, BibTeX, Zenodo metadata, and file-level integrity manifest. The archival release is a frozen research/dissemination package; it does not imply that every registered experiment or integration has completed independent scientific validation.

## Verified public distribution

| Platform | Role | Public location |
| --- | --- | --- |
| **GitHub** | Canonical source of truth, code, governance, release history | https://github.com/Saehon/Saeid-Homayoun/tree/main/NAAIL-OpenLab |
| **Zenodo** | Citable archival release and DOI | https://doi.org/10.5281/zenodo.22942131 |
| **Kaggle** | Reproducibility/distribution mirror | https://www.kaggle.com/datasets/sadhon/naail-openlab |
| **Hugging Face** | AI/research distribution mirror | https://huggingface.co/datasets/SADHON/NAAIL-OpenLab |

**Cross-platform identity:** `NAAIL OpenLab`  
**Verified distribution release:** `V2026.4-R3`  
**Verification date:** 2026-09-24

GitHub remains authoritative. Kaggle and Hugging Face are synchronized public distribution mirrors and must not be treated as independent canonical versions. The public mirrors carry only already-public research-safe material and preserve the project license, authorship, citation, IP, patent and trademark notices. See [PUBLIC_DISTRIBUTION.md](./PUBLIC_DISTRIBUTION.md).

## Current public entry points

- [Two-Core Constitution](./TWO_CORE_CONSTITUTION.md)
- [XYZ-CH02 Chapter 2 Architecture Benchmark](./benchmarks/XYZ-CH02/README.md)
- [V1.3C Chapters 2–15 Benchmark Protocol](./benchmarks/V1.3C_CH02-15_XYZ_EXPERT_VALIDATED_BENCHMARK.md)
- [Microsoft POC V1](./prototypes/microsoft-poc-v1/MICROSOFT_POC_V1.md)
- [Multi-Company Free-Data Cohort](./MULTI_COMPANY_FREE_DATA_COHORT.md)
- [Current Project State](./CURRENT_PROJECT_STATE.md)

## XYZ-CH02 — first author-finalized book benchmark

Chapter 2, *The Last Week of the Quarter*, is now registered as the first NAAIL V1.3C calibration benchmark. Saeid Homayoun and Zabihollah Rezaee have finalized the underlying book case for publication. NAAIL therefore records the case as `AUTHOR_FINALIZED` while keeping empirical architecture validation separate.

The public benchmark package contains the four-architecture experimental protocol and Gold/leakage-control contract. Protected instructor solutions, hidden gold judgments, regulatory/identity crosswalks, publisher-restricted content and patent-sensitive mechanisms are intentionally excluded.

Planned architecture comparison: **A0 deterministic vs A1 single-agent vs A2 sequential-agent vs A3 governed NAAIL**, with five primary runs per condition. No architecture is assumed to outperform another. Failed, null, negative and contradictory results must be retained.

**Scientific status:** `RESEARCH_BENCHMARK / AUTHOR_FINALIZED_CASE / EXPERIMENT_PENDING`. A validated architecture-effect claim is prohibited until blind execution, Human Gate evaluation, falsification/robustness and independent replication are evidenced.

## Frozen architecture constitution

NAAIL permanently preserves exactly two cores:

1. **Stable Knowledge Core™** — accounting, auditing, finance, economics, management, behavioral science, innovation/entrepreneurship theory, IFRS/assurance knowledge, sustainability, causal inference, research design, construct definitions, professional judgment, replication, falsification and scientific governance. Stable management-accounting knowledge includes Balanced Scorecard / Strategy Maps, ABC, TDABC, budgeting, variance analysis, responsibility accounting, cost-driver theory, profitability, capacity management and performance measurement.
2. **Replaceable Technology Core™** — LLMs, AI agents, model routers, RAG/GraphRAG/KAG implementations, vector/graph databases, Python/R/Stata, simulation engines, APIs, data connectors, GitHub packages, MCP/A2A, benchmark/evaluation tools, AI FinOps, observability, telemetry and visualization software.

**No third permanent core is permitted.** New domains, datasets, AI models, vendors or technologies extend NAAIL through modular layers, specialist programmes/agents or replaceable implementations.

## Architecture principle

**Stable Theory / Knowledge → Evidence / Data → Replaceable Technology → Agents / Simulations → Decision → Verification → Evidence Passport™ → Human Approval Gate™**

## Current research and prototype portfolio

NAAIL includes FRANKENSTEIN™, KIWI™, POMELO™, VERA™, IFRS Agent™, PCAOB Agent™, ESG Agent, ECONOVA-S™, CCCMP™, ICFR Intelligence and Forensic Intelligence, plus cross-cutting evidence, management-accounting, AI-cost, behavioral, innovation, scientific-discovery, visualization and professional-education layers. FRANKENSTEIN includes a [replaceable OpenAI Finance & Operations Audit profile](../FRANKENSTEIN/openai_finops/README.md) alongside its other provider implementations.

The Microsoft Golden Anchor and multi-company free-data work remain bounded research prototypes. The validated historical public executable checkpoint remains **NAAIL OpenLab v0.2.3 · Audit Workspace V0.4 · Prototype 003** unless and until a later package completes its stated validation gate.

## Evidence and scientific standard

**Real / rights-cleared evidence → Evidence Passport™ → Multi-Agent Analysis → Digital Twin Simulation → Decision → Consequence → Verification → Human Approval Gate™**

For architecture benchmarks:

**Author-Finalized Case → Gold Freeze → Leakage Verification → Blind Execution → Professional Decision DAG™ → Blind Evaluation → Falsification → Reproducibility → Human Gate™ → Independent Replication → Validation Decision**

Design existence, manuscript completion or author finalization must never be silently converted into empirical validation.

## Patent-first public boundary

**Patent first → public disclosure second.** Public GitHub contains high-level architecture, bounded reproducible POC material, rights-cleared public facts and scientific protocols. Unpublished core algorithms, connector/provenance contracts, dependency/revocation mechanics, private Gold material, experiment orchestration and patent-sensitive embodiments remain private pending filing review.

No patent application is represented as filed as of 2026-09-17. Do not use **Patent Pending** until an actual filing is confirmed.

## Citation

> **Homayoun, S. (2026).** *NAAIL OpenLab™ V2026.4-R3: Zenodo-Ready Archival Release*. Zenodo. DOI: [10.5281/zenodo.22942131](https://doi.org/10.5281/zenodo.22942131). ORCID: 0000-0002-2536-0446.

For the Chapter 2 benchmark before empirical execution:

> **Homayoun, S., & Rezaee, Z. (2026).** *XYZ-CH02: An Author-Finalized Longitudinal Forensic Digital-Twin Benchmark for Evidence-Governed AI Architecture Evaluation*. NAAIL OpenLab™ V1.3C research benchmark.

> **Models generate. Agents debate. Research grounds. Standards govern. Evidence decides. Humans remain accountable.**