Ungoverned AI is already inside most firms — on staff phones, in browser tabs, pasted into chatbots. This is a quick diligence check, not a scolding: find out how exposed your firm is, and how you compare to firms across the country.
Does your firm have a written AI-use policy?
Do you know exactly which AI tools your staff use on client work?
When AI touches a number in a file, is there a trail back to source?
Who signs off on AI-assisted work before it leaves the firm?
Have you trained staff on what not to paste into a chatbot?
If an auditor or client asked “how was this figure produced?”, could you answer?
Exposure isn’t a character flaw — it’s the default when AI arrives faster than governance. The answer isn’t banning the tools; it’s putting one governed stack around them, where every AI-assisted figure traces to source and a licensed CPA signs. Start with a free file review, or put a written policy in place.
Industry reference: an estimated 91% of firms operate with no written AI policy. This self-check is an educational tool — it does not constitute professional advice and does not replace the judgment of a licensed CPA.