# Case 2: Nisha's First Client (/claude-and-chatgpt-2/case-2-nishas-first-client/overview) --- type: Document title: "Case 2: Nisha's First Client" description: "The second case study in the series. Nisha takes her first paid job, a short IFRS to US GAAP bridge for a foreign buyer, and runs it with an AI Worker that works while she sleeps. On Thursday night the client asks for more than she has checked." status: stable order: 0.6 ksor: owner: team:panaversity audience: [ public ] approval: by: process:panaversity at: 2026-11-10T15:02:33Z chapter: "F00D" part: Front expert_status: required objectives: [] word_budget: null prerequisites: [] build_step: null artifact: null field_guides: [] delta_entries: [] concepts: [ "The client job", "Build the AI Worker", "While she sleeps", "The second signature" ] last_verified: 2026-11-09 review_by: 2026-12-09 sources: - id: case-1 title: "Claude and ChatGPT 2.0 Case 1: Nisha's AI Team" resource: "../case-1-nishas-ai-team/overview.md" - id: run-sheet title: "Nisha's First Client: practical run sheet (the practical has not yet been run)" resource: "appendix-practical-run-sheet.md" generated: at: 2026-11-10T15:02:33Z by: process:panaversity trust_tier: unverified build_id: sha256:46fd53c5d7ab1c14f6347908d45c9fdaecda4d914439923ee878bdcecd57803e dirty: true ksor_version: 0.0.60 --- *How a company of one ran an IFRS to US GAAP job with an AI Worker, and what she would not let it do* Panaversity case study ยท November 2026 ## Where this case fits This is the sixth section of Claude and ChatGPT 2.0, and its second case study. [Case 1](../case-1-nishas-ai-team/overview.md) showed Nisha managing two AI tools while she sat in front of them. It stayed at the first step of the ladder: a helper used by a person who is present. This case climbs higher. Nisha now owns an AI Worker that runs while she is away, inside limits she sets. - **The brief.** [One job, start to finish](../new-way-of-working/one-job.md) showed the four parts of a brief. Here, the brief becomes the project's standing instructions. - **Work while you sleep.** [Work that runs while you sleep](../behind-the-screen/work-that-runs-while-you-sleep.md) showed that a scheduled run cannot count on remembering your conversation. Watch what Nisha has to write down so that a run at 1 a.m. can do the job alone. - **A project with threads.** [Projects: one team lead, many desks](../behind-the-screen/projects-one-team-lead-many-desks.md) showed one conversation handing jobs to threads. Nisha uses one thread for each part of the job, and one to review. - **Saving work somewhere lasting.** [Why the borrowed desk gets cleared](../behind-the-screen/why-the-borrowed-desk-gets-cleared.md) showed that the desk can be cleared. Every version of Nisha's work is saved outside it. - **The second signature.** [Staying safe](../behind-the-screen/staying-safe-a-locked-office-and-a-second-signature.md) showed that a person makes the final decision. Here, the question is who sends anything to the client. - **Identity and the business layer.** [From personal worker to business worker](../architecture/from-personal-worker-to-business-worker.md) asked whose name a worker acts under. On Thursday, that question stops being theory. > **About this case** > > This is a fictional teaching case, prepared for class discussion. > > **Made up for teaching:** Nisha, the buyer, the exporter, every figure in the accounts, the fee, the deadline, the emails and Nisha's thoughts. No real company or client data is used. > > **Not yet recorded:** Case 1 was based on a practical exercise that was carried out and recorded. Case 2's practical has **not yet been run**. The exhibits that would come from running it (the run log, who caught what, and the time and cost) are **illustrative**, and each one is labeled. The [practical run sheet](appendix-practical-run-sheet.md) says exactly how to run and record the exercise, so these exhibits can be replaced with real results.[^run-sheet] > > **Not accounting advice.** The accounting differences are real and well known, but the bridge in this case is a short teaching example of selected items. It is not a full conversion and not audit-ready. It needs a qualified accountant's check before anyone relies on it. > > **A discussion case, not a tested demonstration.** Until its practical is run and recorded, Case 2 is a fictional case for discussion. It is not a tested demonstration of an AI Worker. Read what the worker "caught" or "missed" as what might happen, not as findings. > > The case follows the style of a Harvard Business School case but is not connected to Harvard. It does not say whether Nisha's choices were right or wrong. > **Doing the lab? Here is the order.** Read [A paid job](a-paid-job.md) and [Building the AI Worker](building-the-ai-worker.md). Then do the [lab](lab-run-nishas-first-client-job.md). Then read [Three nights of work](three-nights-of-work.md), [Thursday night](thursday-night.md) and the exhibits. The later pages show what Nisha found, so reading them first spoils your count of who caught what. ## How this case is organized The story comes first, in four parts. Read them in order. 1. [A paid job](a-paid-job.md): Nisha's Monday choice, the client, the job and the brief. 2. [Building the AI Worker](building-the-ai-worker.md): the project, the threads, the nightly run, and what the worker can and cannot reach. 3. [Three nights of work](three-nights-of-work.md): what the worker did while she slept, and what she checked each morning. 4. [Thursday night](thursday-night.md): the client asks for more, and Nisha must decide before she goes to bed. Then come the [questions for discussion](questions-for-discussion.md) and the [exhibits](exhibits.md). For instructors, the [teaching note](teaching-note-for-instructors.md) gives a discussion plan. To try the job yourself, the [lab](lab-run-nishas-first-client-job.md) walks you through it with a ready-made data pack. The [practical run sheet](appendix-practical-run-sheet.md) says how to run the exercise and record it. Last, the [final assessment](final-assessment-a-new-ai-worker.md) gives you a new job to plan on your own. [Check yourself](check-yourself.md) ends the case with flashcards and a quiz. [^run-sheet]: Nisha's First Client: practical run sheet. The practical has not yet been run.