Ledgera: An Intelligent Framework for Automated Financial Compliance and Advisory

The increasing complexity of personal financial management and regulatory requirements has created a strong demand for intelligent and automated compliance solutions. This paper presents LEDGERA, an intelligent framework designed to automate personal financial accounting, compliance monitoring, and advisory services using artificial intelligence techniques. LEDGERA maintains a smart digital ledger that automatically categorizes financial transactions using TF-IDF–based text representation and supervised learning models. The system also supports intelligent document processing through Optical Character Recognition (OCR), enabling automated extraction and validation of financial data from invoices and receipts. Furthermore, LEDGERA performs comparative tax analysis under multiple tax regimes and recommends the optimal option based on income structure and eligible deductions. Interactive dashboards provide visual insights into spending trends, compliance status, and advisory outcomes to support informed decision-making. Overall, LEDGERA demonstrates how artificial intelligence can transform traditional personal accounting into an intelligent, compliance-oriented advisory framework. The proposed approach enhances accuracy, reduces manual effort, and improves financial transparency, making it suitable for modern automated financial management applications.