GoCircl Ai is a leading web-based application that automates the identification and annotation of financial data within offering documents for the auditor circle-up process in capital markets transactions.

Key features and functions include:

Automated Circle-Up Detection -- The platform scans uploaded PDF offering documents to identify financial data, percentages, and tabular content that typically require manual highlighting during the auditor circle-up process, referencing standards including SAS No. 72 and PCAOB AT Section 9101.

Document Review Support -- Financial information is visually annotated within the document to support attorney review, reducing manual effort associated with the traditional circle-up process.

Learning and Training Resources -- The platform offers a freely accessible learning suite covering topics such as the circle-up process and comfort letters, along with interactive training based on sample US and Indian prospectuses. For Indian documents, users can toggle between Auditor Comfort Letter items and ICA Certificate items. A related resource provides a list of non-GAAP measures drawn from SEC filings.

Security and Data Handling -- Uploaded PDF files, both originals and annotated outputs, are automatically deleted from the platform's servers within 60 minutes of processing to limit data exposure. Data in transit is encrypted using TLS 1.2/1.3, and data at rest is encrypted using AES-256. The platform uses a hybrid processing model: deterministic parsing and all annotation drawing run within the vendor's own cloud environment, while only the pages requiring analysis are transmitted, over encrypted connections, to an AI sub-processor solely to identify the figures to annotate. The vendor states that client data is never used to train any model and that it has executed a data processing agreement with the AI provider. The vendor holds its own SOC 2 Type II report (Security criterion), available under NDA.

User Authentication and Access Control -- The platform uses account authentication and limits data collection to minimal account and document metadata (e.g., page count, upload time, processing time).

Compatibility and Output
Output files are compatible with the Adobe and Kofax suites of products, allowing integration into existing legal document review workflows.