What does AI have to prove when the buyer is a CFO? Elias Apel, CEO of Lucanet, answers from both sides of the table: he was a Lucanet customer, then its CFO, and now leads the company as it brings AI agents into finance and tax teams. Host Sebastian Zureich of Hg asks where AI can stand alone, where it cannot, and what a sceptical buyer demands of any software vendor. Elias explains why compliance workflows pair deterministic calculation with probabilistic reasoning, and why Lucanet built its data layer, context layer and guardrails before shipping its first agent. He shares how his own finance team, acting as customer zero, rejected 90% of the roughly 200 acquisitions the company reviewed, and why he expects customer adoption to lag the vendor race. For software leaders, there are practical lessons on M&A discipline, building a culture that fails forward, and treating the people function as strategic from day one.