AI tools are already shaping how tax professionals research, draft communications, summarize client documents and streamline workflow. The benefits are real, but so are the ethical risks. In this session, we’ll focus on the ethical implications of using AI in a tax practice, including confidentiality and data security, competence and due diligence, transparency with clients and the risk of errors, bias or fabricated citations. We‘ll also discuss practical guardrails for responsible use, including when AI output must be independently verified, how to document reliance and how to integrate AI into firm processes without compromising professional standards.
Objectives
Upon completion of this session, you will be able to:
Identify ethical risks that may arise when using AI tools in a tax practice, including data security and unauthorized disclosure
Apply professional responsibility for competence and due diligence when AI is used
Evaluate when and how to disclose AI use to clients, including engagement expectations and communication practices
Identify common AI failure modes, including hallucinations, bias and incomplete analysis
