As tax preparers adopt new technologies, professional judgment remains essential. While technology can assist with research and workflow efficiency, it cannot replace the responsibility tax professionals have to exercise due diligence, uphold ethical standards and protect client interests. This session explores the limitations of technology in tax practice and examines situations where human judgment and ethical decision-making under Circular 230 and professional standards remain critical.
Objectives
Upon completion of this session, you will be able to:
Identify areas of tax practice where professional judgment remains necessary despite advances in AI and automation
Differentiate between tasks that may be appropriately assisted by technology and those requiring practitioner oversight and decision-making
Recognize ethical and professional responsibilities associated with the use of AI-assisted tools in tax practice
