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Anomaly Discovery at XX Corp

EDGAR-US-V6-0003-S1 · Stage 1 · SEC periodic-report audit reasoning

The same audit reasoning task over an offline corpus of 15 SEC filings (about 950,000 characters); the reference trajectory took 42 agent turns and 2.68 million prompt tokens.

SEC EDGARAnomaly discoveryLong trajectoryEnglish
1515 SEC filings
945Kcharacters of material
5result dimensions
42agent turns in the longest reference rollout
2.68Mcumulative prompt tokens in one rollout
01

Highlights

A long-trajectory reference

Claude Opus 4.8 took 42 turns, 41 tool calls and 2.68 million cumulative prompt tokens on this task — a good sample of long-horizon retrieval and hypothesis revision.

Same tools, different company

Each registrant has its own corpus and retrieval service, and train/eval splits follow grouping_key so no company leaks across sets.

A suggested audit workflow

The prompt suggests a workflow — inventory periods, screen anomaly shapes, fix account and direction, classify, gather evidence — without naming any specific account.

A 20-type fraud taxonomy

Each finding maps to one of 20 subtypes across six families (revenue, expenses, assets, liabilities, disclosure, other), describing a direction rather than an accusation.

02

Instruction excerpt

An excerpt of the instruction the agent actually receives, showing the task setup and constraints.

instruction.md · 15,514 chars

You are a financial statement auditor. You have been given the periodic filings of XX CORP and asked to perform an audit reasoning task.

Suggested audit-reasoning workflow

  • Inventory the available periods and identify comparable filings before searching individual facts.
  • Screen for observable anomaly shapes: restatement deltas, inconsistent disclosures, unusual account trajectories, policy-versus-result conflicts, omissions, and relationships that fail to reconcile.
  • For each candidate, identify the affected account, assertion, transaction class, or disclosure and state the anomaly's direction and period.
  • Classify the red flag under the taxonomy. Classification describes the accounting/disclosure consequence the filing pattern is consistent with; it is not a conclusion that fraud occurred.
  • Retrieve and cite the filing facts that establish both sides of the pattern. Separate what the filings show from what you infer.

Available material

The offline case library contains 10 periodic reports, 3 supplemental disclosures, and 2 selected exhibits (945,318 characters in total).

NOTEExcerpt from the instruction; the taxonomy table, constraints and output structure are omitted.

03

Retrieval corpus

Everything visible inside the agent container, with statistics generated from the task package. Original files ship with the full sample package.

10periodic reports (10-K / 10-Q)
3supplemental disclosures (8-K, amendments, DEF 14A)
2selected exhibits (EX-99 / EX-10 etc.)
945Kcharacters in the corpus
Main document type (excluding exhibits)Count
10-Q7
8-K3
10-K3
DEF 14A2

The corpus is served by a separate read-only retrieval service; inside the agent container it is accessed through search → fetch → read commands, with no raw files mounted.

04

Scoring design

5result dimensions × execution factor

Full criteria text, weights and reference answers ship with the complete data package.

5 result dimensions matched one-to-one against labelled events, multiplied by an execution factor.

  • Result dimensions: account, description, fraud type, period, filing evidence
  • The execution factor covers data hallucination, interference resistance, tool failures and cost
  • Hard negatives take a separate branch: a clean “no finding” earns full credit; reported findings are judged on their evidence chain
  • Labels and scoring configuration live only in tests/ and are invisible to the agent
05

Model results

Trajectory statistics from frontier models in real agent harnesses. One turn is one model call; the context curve shows how state accumulates over a long-horizon task.

ModelAgent turnsTool callsCumulative prompt tokensPeak contextTimeResult
Claude Opus 4.8Claude Code · Harbor, offline42412.68M92K17m 58sCompleted
050K100Kturn 1turn 42
Claude Opus 4.8Y: context tokens per turn · X: agent turn

Every task in this dataset ships with a full Claude Opus 4.8 reference trajectory (all tool calls and reasoning); trajectories contain no reference answers or scores.

06

Specification

TASK SPECIFICATION
Task IDEDGAR-US-V6-0003-S1
Task formatHarbor task.toml
Agent time limit2 h
Agent container2 vCPU · 4 GB memory
NetworkFully offline (empty allowlist)
Instruction length15,514 characters
DatasetEDGAR-US v6 · 609 tasks
Task typeStage 1 · anomaly discovery
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