My experience with Smart Clerk is:
It is not ready for commercial sale, IMHO. It's buggy, and you cannot rely upon the AI to know that a 'credit' is more likely to be 'income' than an 'expense'.

The handy AI training item only works for customers who are always customers, or suppliers who are always suppliers (and within only one catagory of purchases). Anything more sophisticated and you need to do it manually.

EG, we have a Director who gets paid a salary, but also gets paid expenses, and gets a loan repayment for the investment he made in the company. The AI has no way of differentiating those income & expense catagories - only able to check the 'name' field, so EVERYTHING becomes 'salary' (even the debits). We also have sub-contractors who sometimes get expenses repaid to them - which has to be MANUALLY identified and placed into the correct catagory.

Some of the above could be resolved if we could upload CSV files (instead of pdf statements), because although the statements do not have a Description column, the CSV does. As long as SMART Clerk (eventually, maybe, one day) gives the AI the capacity to look at Descriptions, then differentiate invoice and expense CODES.

It's annoying to find customer purchases in odd expense catagories - which means you need to go through everything to manually put things in the right place.

In other words, the AI isn't smart.
Most accounting software (even free versions) will be able to bring up a list of items with the same terms (eg, "NTCT" will show all suppliers with NTCT in the title), for you to tick them all and add them to a catagory. This is what I spent the day doing... adding customers to the 'income' catagory, and making sure suppliers have been added to the correct catagory... and getting annoyed when (after "training the AI) that when I add a new pdf, I have to go through the same suppliers and change them again (oops, the AI has no memory).

I have only used this with one bank account.
At the time of this review, Smart Clerk has sold out. Unless something significant changes, my advice woud be to ony purchase this if you wish to INVEST in Smart Clerk, in the hope that it will improve.

The team at SMART Clerk said they want feedback from the AppSummolings. This is mine, and I hope they go from strength to strength, and get this up to a decent standard ASAP.