Purpose
Use this guide before relying on AI-assisted research, document review, financial analysis, reporting, or decision support. The depth of review should rise with the consequence of the decision.
Who This Resource Is For
This practice guide is designed for finance and accounting professionals reviewing AI-assisted research, document review, financial analysis, reporting, or decision support.
When to Use It
Use it before relying on AI-assisted work, especially when the output may influence analysis, reporting, communication, compliance, external communication, or material decision support.
What Is Included
Define purpose and risk
Project / task, business owner, reviewer, date, business purpose, intended use, potential consequence, and evidence needed before reliance.
Apply the CPA Lens
Completeness, Source Reliability, Process Transparency, Professional Defensibility, and Accountability.
Document review results
Overall findings, required corrections, final disposition, decision owner, reviewer approval, date, and follow-up actions.
Connected Learning Experience
The article introduces the central idea. The framework organizes the idea into a reusable professional model. The practice guide helps apply the model in AI-assisted finance and accounting work.
Professional Disclaimer
This guide is an original educational resource in the Valentina DuPont, CPA Practice Series. It is not a substitute for professional standards, organizational policies, legal advice, technical accounting guidance, or formal internal-control procedures. Facts, circumstances, and risk levels should determine the appropriate review.