AI
An accounting firm AI policy you can put in the WISP this week
A one-page AI policy for CPA and bookkeeping firms: approved tools, banned pastes, confirm-before-post, and the questions vendors must answer in writing.
7 min read · 2026-08-24
An accounting firm AI policy is a WISP page, not a values poster. Someone in the office is already using a model. The partner still signs the return. Write the rules this week.
The longer sorting guide is AI for accounting firms. This page is the policy text you can paste into your program and edit with counsel. It is not legal advice.
Approved vs banned
- Approved: contracted tools with a DPA, listed by name, used only for the tasks below.
- Banned: personal ChatGPT, Claude, or Copilot accounts for client work.
- Banned: browser extensions that send page content to an unknown model.
- Banned: inventing journal entries to force a balance.
Tasks the policy allows
- Draft and summarize. A person reads before send.
- Extract a receipt. A person confirms the vendor and amount if the tool is unsure.
- Suggest a category. The ledger moves on a rule or a confirm, not on a silent job.
That confirm step is the same pattern as exception-inbox bookkeeping. If your stack cannot show a leftover, do not let a model post.
Vendor questions (attach the answers)
- Is client content used to train any model, including a subprocessor’s?
- Where does inference run, and who can read prompts in logs?
- Name the AI subprocessors in the DPA.
- What does deletion remove: records, embeddings, backups?
Weekly review
Once a week, a named person reviews a sample of model suggestions the way they review a junior. The FTC Safeguards Rule is the frame. IRC 7216 is the tax-specific tripwire.
If you are buying software next, take this page into the demo and use how to choose practice management software. Contact if you want a security walkthrough of ficary’s current controls.
Questions firms actually ask
Does a CPA firm need a written AI policy?
Yes if staff can paste client data into any model. The FTC Safeguards Rule expects a written information security program. An unwritten “be careful” is not a program.
What should the policy ban immediately?
Consumer chatbot accounts for client files, returns, SSNs, payroll files, and any “just send it” posting to the ledger without a named reviewer.
Is a vendor DPA enough?
It is required, not enough. You still need approved tools, a confirm step before books change, and a deletion story you can explain.
Where does IRC 7216 fit?
Return information sent to a third party generally needs the consent form the regulations describe. “The model is a processor” is a legal conclusion. Get counsel before you pipe returns.
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