FinRule-Bench: A Benchmark for Joint Reasoning over Financial Tables and Principles

Large language models (LLMs) are increasingly applied to financial analysis, yet their ability to audit structured financial statements under explicit accounting principles remains poorly explored. Existing benchmarks primarily evaluate question answering, numerical reasoning, or anomaly detection on synthetically corrupted data, making it unclear whether models can reliably verify or localize rule compliance on correct financial statements. We introduce FinRule-Bench, a benchmark for evaluating diagnostic completeness in rule-based financial reasoning over real-world financial tables. FinRule-Bench pairs ground-truth financial statements with explicit, human-curated accounting principles and spans four canonical statement types: Balance Sheets, Cash Flow Statements, Income Statements, and Statements of Equity. The benchmark defines three auditing tasks that require progressively stronger reasoning capabilities: (i) rule verification, which tests compliance with a single principle; (ii) rule identification, which requires selecting the violated principle from a provided rule set; and (iii) joint rule diagnosis, which requires detecting and localizing multiple simultaneous violations at the record level. We evaluate LLMs under zero-shot and few-shot prompting, and introduce a causal-counterfactual reasoning protocol that enforces consistency between decisions, explanations, and counterfactual judgments. Across tasks and statement types, we find that while models perform well on isolated rule verification, performance degrades sharply for rule discrimination and multi-violation diagnosis. FinRule-Bench provides a principled and reproducible testbed for studying rule-governed reasoning, diagnostic coverage, and failure modes of LLMs in high-stakes financial analysis.

QUIETT: Query-Independent Table Transformation for Robust Reasoning

Real-world tables often exhibit irregular schemas, heterogeneous value formats, and implicit relational structure, which degrade the reliability of downstream table reasoning and question answering. Most existing approaches address these issues in a query-dependent manner, entangling table cleanup with reasoning and thus limiting generalization. We introduce QuIeTT, a query-independent table transformation framework that preprocesses raw tables into a single SQL-ready canonical representation before any test-time queries are observed. QuIeTT performs lossless schema and value normalization, exposes implicit relations, and preserves full provenance via raw table snapshots. By decoupling table transformation from reasoning, QuIeTT enables cleaner, more reliable, and highly efficient querying without modifying downstream models. Experiments on four benchmarks, WikiTQ, HiTab, NQ-Table, and SequentialQA show consistent gains across models and reasoning paradigms, with particularly strong improvements on a challenge set of structurally diverse, unseen questions.