The governance desk

The governance desk.

The field guide to AI you can put your name on — written by a practising CPA.

Featured
Governance
Who signs
when the machine
is wrong?
FIELD GUIDE · 001

Who’s liable when AI gets the numbers wrong?

A chatbot can draft a journal entry. It cannot sign for one. When an AI-assisted number turns out wrong, liability lands where it always has — on the CPA whose name is on the file. Here is what AICPA ET 1.700, IRS Circular 230, and the CPA Ontario Rules of Professional Conduct actually say about delegating to a tool that cannot be held responsible.

Bader · CPA, CA, LPA · 6 min read

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The field guide

Everything in the desk.

The questions a CPA actually gets asked about AI — answered carefully, cited to primary sources, and grounded in a firm that runs on this stack every day.

New pieces land as they’re written — we’d rather publish three we’d defend than thirty we wouldn’t.

See it on a real file

Reading about it is one thing. Run it.

Put your own file through a governed QC pass and see exactly what a CPA is asked to sign — traceable, flagged, nothing hidden.

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