IFRS Compliance Verification: An Open Multi-LLM Benchmark and Content-Conditioned Ensemble Classifier

원문 초록

Verifying corporate financial disclosures against the International Financial Reporting Standards (IFRS) is a core auditing task in which experts cross-reference disclosures with hundreds of fine-grained regulatory paragraphs: a laborious, costly, and error-prone process that motivates growing interest in large language models (LLMs) as compliance assistants. Yet single-model accuracy remains insufficient for high-stakes use, and naive ensembling is vulnerable to systematic per-model biases that can drag aggregate accuracy below that of the strongest individual annotator. This gap is addressed with a multi-stage framework, supported by a new benchmark of 19,998 IFRS regulation-disclosure pairs comprising 11,161 unanimous multi-LLM labels and 8,837 human annotations on items where the LLMs disagreed. The framework couples a three-stage domain-adapted sentence embedding pipeline (BERT masked language modeling on SEC EDGAR filings, unsupervised TSDAE and SimCSE adaptation, and supervised contrastive alignment) with a learned ensemble classifier that fuses frozen embeddings and LLM probability features from GPT-4.1, Claude Sonnet 4, and Gemini 2.5 Pro via Tree-structured Parzen Estimator (TPE) optimized gradient-boosted trees. On the disagreement set, the ensemble achieves 81.7% weighted F1, exceeding the strongest single LLM by 10.4 points and majority voting by 14.6 points, and outperforms eleven unsupervised aggregation baselines; the retrieval pipeline attains Recall@15 of 45.3% on unseen regulations. The dataset, model checkpoints, annotation platform, and classifier implementation will be publicly released.