← AI controls for tax & accounting firms

Human verification checklist for AI-assisted tax work

Current professional commentary emphasizes treating AI output as a draft and independently verifying authorities, facts, calculations and conclusions before use. A human-review control turns that principle into repeatable evidence.

Before anything reaches a client, return or workpaper

  1. Identify which portions were AI-assisted.
  2. Confirm no prohibited client information was entered into an unapproved system.
  3. Verify every cited authority against the original primary source.
  4. Recalculate material numerical outputs independently.
  5. Check dates, thresholds, jurisdictions and filing-period assumptions.
  6. Confirm factual assertions against source records.
  7. Review the output for fabricated cases, notices, forms or citations.
  8. Check whether professional judgment or a licensed conclusion was improperly delegated to the model.
  9. Confirm the final wording matches the firm’s approved position and engagement scope.
  10. Record reviewer, date and any material correction made before release.

Simple evidence standard

If the use case matters enough that an error could harm the client or firm, retain enough evidence to answer three questions later: what AI did, what source was checked, and who approved the final result?

Add this control to the $49 system →

Educational operational guidance only; not tax, legal, professional-practice or compliance advice.