Reinforcement Learning in Finance: The Future of Autonomous FP&A & Decision Systems

Описание: Reinforcement Learning (RL) learns by "trial and error." That is dangerous for Tax and IFRS, but it is a superpower for Treasury and Strategy.

In this MizuFlow.ai Foundation of Finance episode, Sung Lee, CFA, CPA, CA, explains what Reinforcement Learning (RL) really is — and where it does and does not belong in accounting and finance.

RL optimizes decisions to maximize long-term rewards in dynamic environments. But this strength creates limits.

⛔ Where RL Fails (The "No-Go" Zones): RL is not suitable for rule-driven, compliance-heavy tasks like Financial Statements, Tax Positions, or Audit Documentation. These areas require precision and zero exploration.

✅ Where RL Thrives (The "Dynamic" Zones): RL becomes extremely powerful in systems that need to adapt to changing markets, including:
🏦 Treasury: Optimizing cash positioning and liquidity management.
💳 Collections: Adapting communication strategies based on borrower behavior.
📊 Pricing: Dynamic risk-based pricing for loans and leases.
🤖 Autonomous Agents: Self-correcting FP&A agents that update models in real time.

The Bottom Line: RL will power the next generation of self-adjusting finance engines, but accountants must set the guardrails to keep it aligned with risk appetite and compliance.

📘 What You’ll Learn:

What Reinforcement Learning actually is (vs. Supervised Learning)

Why RL is dangerous for rule-based accounting workflows

How RL is transforming Treasury, Collections, and Pricing

Why RL is the foundation for autonomous decision systems

What guardrails accountants must establish to keep RL safe

DISCLAIMER: This video is for educational purposes only and does not constitute professional accounting, tax, or investment advice. Any code, software, or tools demonstrated are provided "as-is" for educational use; viewers assume all risks associated with implementation. No professional or fiduciary relationship is established by watching this content. Views expressed are my own.