Modus, a company that buys majority stakes in advisory entities affiliated with accounting firms, has raised $85 million in seed and Series A funding. The company plans to make at least five investments this year. The funding was led by Lightspeed, Comma Capital and Garry Tan. Most of the funding will be used for acquisitions and follow-on deals, with some focusing on building out the engineering team. Modus uses AI agents for audit work, pulling data from client systems, standardizing financials, running testing procedures and generating work papers for accountant review.