This is exciting! But for a lot of accountants, it also sets off alarm bells. Honestly, both these reactions make sense.
The excitement comes from what is possible. The caution comes from caring deeply about doing the work right. These are not opposite feelings: they both arise from the same professional instinct, but look at a new tool from two different angles. So, how do we do this right? How do we use AI responsibly and maintain the ethics and trust we hold dear?
You already know what is at stake. When a client sits down with you, they share more than numbers. They are sharing decisions that affect their business, their livelihood, sometimes their family. You’ve felt the weight of that.
All of a sudden, AI enters the relationship. Your instinct is to ask hard questions, to see risk before opportunity:
Those questions come from the values that drive the profession. Confidentiality is the reason a client tells you things they would not tell anyone else. Objectivity is what makes your judgment worth trusting in the first place. Due diligence is the discipline of getting it right even when no one is watching.
Those same values tell you exactly how to approach a new tool.
Responsible AI use in accounting tends to come down to three questions. Let’s unpack them.
Is client information protected?
This is about security. Firms need to understand where data goes, how it is stored, and who can access it. If you cannot answer those questions, the tool probably doesn’t belong in client work.
Can we trust the output?
AI does not need to be perfect to be useful. But it does need to be treated as a draft, not a conclusion. That means bringing the same professional skepticism to AI-generated content that you would bring to any other source. Checking it, questioning it, and filling in what it may have missed.
Who is responsible for the final result?
This is the most important question. AI can assist with the work, but it cannot carry the professional responsibility that comes with it. Someone still decides what the tool is used for, what requires human review, and what gets shared with a client.
This might look like a manager reviewing AI-generated meeting notes before a client follow-up goes out, catching a missed nuance, adjusting the tone, adding context the tool could not have known. AI got you 80% of the way there, but it is human judgment that makes it ready to send.
The division of labor between humans and AI deserves a closer look. AI is not an oracle: it does not know your client the way you do. It has not sat across the table from them, heard what they did not say, or carried the responsibility of getting it right. What it can do is act as a second set of eyes, a tool that helps you see something you might have missed.
That is genuinely helpful, but it doesn’t get the final word – even when its output sounds convincing. AI can sharpen your thinking. It cannot replace your judgment.
Think of it the way you already think about tax software. It does the math, but you decide whether the position is supportable. AI belongs on that same side of the line. It can inform the work; you still decide what matters and what happens next.
If you want to use AI responsibly, start small.
Pick one meeting. Upload the transcript to a tool like XcelLabs’ Navi, built specifically for accounting advisory work. It analyzes the conversation, finds what got left on the table, and flags where a follow-up might add value. Use what you find to shape the next conversation.
That’s it. One meeting. One insight. That’s how responsible AI use develops across a firm, by learning what acceptable use looks like in your own work. CPAs have always figured out new tool usage that way. This one is no different.
Jody Padar, CPA, also known as “The Radical CPA,” is the co-founder of XcelLabs, a training and technology platform that offers solutions to help accountants use AI to build fluency and strategic thinking. Visit XcelLabs for more information.
Backed by the PICPA, XcelLabs is helping CPAs leverage AI to expand advisory capabilities, strengthen firms, and keep the profession future-ready.
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Statements of fact and opinion are the author's responsibility alone and do not imply an opinion on the part of the PICPA's officers or members. The information contained herein does not constitute accounting, legal, or professional advice. For actionable advice, you must engage or consult with a qualified professional.