Why Finance Agents Need a Model Layer, Not Just Spreadsheet Access

Short summary

Connecting AI agents directly to spreadsheets solves one-off queries but fails for iterative financial work. A model layer—encoding types, dependencies, timeline semantics, and organizational conventions—eliminates costly session-to-session context reconstruction. The article details what this layer must provide: typed variables, explicit dependency graphs, query interfaces, and persistent convention definitions.

• •Spreadsheet access is insufficient for multi-session financial agent work due to context reconstruction overhead
• •A model layer must encode types, dependencies, timelines, roles, and organizational conventions explicitly
• •FINANCE.md standard proposed as mechanism for storing financial model structure and conventions persistently

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