← Mandate Registry · 7 mandate layers · accounting
financial · PCAOB AS 1215 · AICPA ET Section 1.300 · IRS Circular 230
Accounting / PCAOB / CPA
AS 1215 requires sufficient audit evidence — AI-generated workpaper without receipt insufficient
—CAC algorithm filing + PIPL
Regulatory exposure — commonly overlooked:
CPA firm uses AI for substantive testing — firm owns malpractice, AI vendor owns beta disclaimer. · Algorithm filing requires decision logic documentation — independent verify acceptable to CAC review.
Circular 230
Tax AI advice — IRS preparer penalty on firm, not vendor.
Workpaper integrity
Hash-chained receipt satisfies AS 1215 documentation requirements.
Malpractice insurers
CPAs adding AI exclusions — proof infrastructure unlocks coverage.
[China] Dual compliance
Multinationals operating CN + US/EU — one architecture, jurisdiction-tagged receipts.
[China] DeepSeek moment
Chinese model deployment globally — provenance receipt links model to decision.
[Text / Chat] Modality hook
Baseline — all frameworks apply to text decisions.
7 mandate layers (live)
Regulatory Clock
Countdown to operative regulatory deadline — NAIC adoption, GSE mandate, EU transposition.
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Domain Classifier
Industry-specific SAFE/CRISIS/VIOLATION with regulatory framework mapping.
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Exhibit / Filing Pack
Regulator-ready external validation — NAIC Exhibit D, Fannie QC, EU FRIA, FDA Part 11.
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Mandate Registry
Enroll deployers/insureds under vertical-specific governance mandate.
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Bind / Action Gate
ALLOW/BLOCK before consequential action — bind policy, sell loan, deactivate worker.
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Compliance Certificate
Deployer-facing downloadable cert — forward to counsel, auditor, regulator.
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Actuarial / Risk Feed
Anonymized asymmetry signals for pricing, reserving, reinsurance correlation.
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