Empty Spaces

Empty Spaces is a newer entrant selling AI agents for month-end close, reconciliation and FP&A, and its official launch was reported on 23 October 2026. The pitch is agents that prepare the work and a human who approves it, which is the right way round for anyone signing off accounts.

What it does well. The control design is the most credible part. By the vendor's own description, agents propose reconciliations, exceptions and draft journal entries with links to supporting records, and a named approver other than the requester must approve before anything is written back to the ERP. It runs in the customer's own AWS account, offers SSO, keeps an append-only activity log and states SOC 2 Type I and Type II audits. It also lets you choose the underlying model provider and set spend caps, which few rivals offer.

Where it falls short. It is aimed at in-house finance teams first, with accounting firms a secondary page. The listed ERPs are NetSuite, SAP S/4HANA, Business Central, QuickBooks and Odoo, so Xero and Sage users will not find a named connector. Pricing is not published, the only customer evidence on the site is one anonymous testimonial, and the claim of checking every transaction is the vendor's own and untested here.

Best for. Mid-sized finance teams or larger firms running NetSuite or Business Central who want close work drafted for review and are comfortable with a cloud deployment in their own AWS account.

Verdict. Worth a scoped pilot on one reconciliation workflow, which the vendor says needs no implementation commitment. Ask for UK references, a price in writing and a clear answer on Xero and Sage support before committing.