Electra Frost | Substack

The public interest intermediary that AI governance is missing

Globally federated accountants have an enforceable public interest obligation. AI governance doesn't know it yet.

Mar 10 • Electra Frost 🟧

Separation of Powers in the Agentic Economy

Why "code is law" cannot hold a network society together

4 hrs ago • Electra Frost 🟧

Why Your Accounting CPD Is Not Teaching You AI

The profession is splitting between practitioners developing enough technical literacy to stay relevant and practitioners who are not.

Mar 29 • Electra Frost 🟧

What an AI Tax Tool Exposed Inside a Start-up Society

The limits of determinism in real-world tax compliance

Mar 25 • Electra Frost 🟧

Freo Neuhaus: the Human Spark Comes to Port

Seeding a Startup Society in Fremantle, Western Australia

Dec 17, 2025 • Electra Frost 🟧

Electra Frost

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