Can Your CPA Firm Use ChatGPT on Client Files?

What IRS Circular 230 and AICPA professional ethics actually say — and which tools pass the test.

CPAs, enrolled agents, and accounting professionals at all experience levels who use AI tools in their practice and want a clear, authoritative answer to the professional ethics question.

Most CPAs using AI tools have not had a direct conversation about whether that use is consistent with their professional ethics obligations. The answer varies dramatically between a personal ChatGPT account (high risk) and an enterprise AI platform with a zero-data-retention DPA (defensible). The nuance is not being communicated clearly to practitioners.

A plain-language analysis covering: the AICPA Code ET Section 1.700 confidentiality framework and what it means for AI tool use, Circular 230 Section 10.22 due diligence requirements for AI-assisted tax work, a tool-by-tool analysis of which AI platforms are acceptable under professional ethics standards, what due diligence looks like in practice for tax/audit/advisory work, and what to tell clients.