From www.journalofaccountancy.com: (US context) CPAs are increasingly integrating generative AI into their practices but face challenges regarding client disclosure and data protection.

Currently, no federal law mandates disclosure, though some state laws exist, and firms should consult legal counsel to navigate this complex landscape.

Transparency about the use of generative AI can enhance client trust, and firms are encouraged to create clear disclosures and consent forms to address potential concerns regarding data use and privacy.