Abstract

This use case showcases how AI-powered interactive avatars can transform the traditional consultancy model in taxation, compliance, and financial advisory. By leveraging advanced technologies like LLMs, RAG (Retrieval-Augmented Generation), Azure OpenAI APIs, and multilingual TTS/STT pipelines, the solution provides 24x7 real-time, human-like guidance. The project demonstrates a significant leap in accessibility, scalability, and cost-effectiveness of professional advisory services.

2. Problem Statement

Chartered Accountants and consultants face three acute challenges today:

1. Time Constraint: Due dates often leave no buffer for client education or deep consultation.
2. Repetitive Queries: CAs spend significant time answering basic or repetitive queries.
3. Growing Complexity: Increasing compliance burden, changing tax laws, NRI regulations, and startup ecosystems demand instant, expert guidance.

Clients often ask questions like:

1. “Is ITC available on motor car purchases?”
2. “How should I structure NRI investments to optimize tax?”
3. “What’s new in Budget 2025?”

Yet CAs are limited by human bandwidth and time.

3. Proposed AI-Powered Solution

To solve this, we built a Real-Time AI Avatar Consultant, capable of holding natural, context-rich conversations in the user's preferred language and tone. The avatar , acts like a virtual expert—trained on over 1 TB of curated tax, compliance, and business knowledge.

The system integrates:

1. Speech Recognition (Voice to Text)
2. Prompt Engineering & Fine-Tuning
3. RAG-based Retrieval (Knowledge Base + LLM)
4. Text-to-Speech Output in User’s Language
5. WebRTC + Persona-Aligned Delivery via humanlike avatars

4. System Architecture & API Stack

The backend architecture supports natural, multilingual, and scalable responses using the following technologies:

1. Azure OpenAI API – for prompt processing and LLM responses
2. Cosmos DB – for storing structured knowledge base documents
3. Web Speech API – for speech-to-text and TTS in multiple languages
4. Azure Static Web Apps + GitHub Workflows – for continuous integration and deployment
5. Bhashini API (Proposed) – for enabling Indian language support across all states

5. Flow of Interaction

The cycle starts when the client selects a language and asks their query. The steps are:

1. Speech-to-Text conversion
2. Text-to-Prompt transformation
3. Prompt fine-tuning aligned with persona
4. Query resolved using Knowledge Base + LLM (RAG)
5. Response generated and refined
6. Response converted to speech in user’s chosen language
7. Avatar responds with humanlike gestures, voice, and expressions

Refer to the attached diagram titled “Conclusion: How it works in Simple Terms?” for the visual pipeline.

6. Outcomes & Advantages

7. Use Cases in Other Domains (Scalability)

Beyond CAs and finance, this AI Avatar model can be deployed in:

1. 🧑‍🌾 Agriculture – Advising farmers in local dialects
2. 🏥 Healthcare – Remote diagnostics and health literacy
3. 🏢 Corporate HR – Interview bots, onboarding assistants
4. ✈️ Retail & Travel – Virtual assistants in malls, airports, hotels

Integration with Bhashini API ensures wide accessibility across India’s linguistic diversity.

8. Relevance to the CA Profession

1. Enables every CA to “clone” their expertise
2. Helps junior staff and clients get instant assistance
3. Reduces burnout and improves productivity
4. Makes compliance affordable for small businesses

Creates future-ready practices aligned with Digital India