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
—PCAOB AS 1215 audit documentation
Regulatory exposure — commonly overlooked:
CPA firm uses AI for substantive testing — firm owns malpractice, AI vendor owns beta disclaimer. · Ireland DPC leads EU enforcement against US tech — AI decisions in Ireland = DPC jurisdiction.
TAM / Exposure
CPA firms · AI in audit exploding
Insurance lines
Accountant malpractice · E&O
Exhibit authority
Ireland DPC AI Pack — Audit Workpaper AI Integrity Pack
Global leaders
PCAOB · Deloitte · KPMG · AICPA · IRS · DPC · Central Bank of Ireland · Stripe EU
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.
[Ireland] Tech HQ density
Meta, Google, Apple EU HQ — AI governance tested in Irish courts first.
[Ireland] CBI insurance
Irish insurance undertakings — Solvency II + AI governance overlap.
[Text / Chat] Modality hook
Baseline — all frameworks apply to text decisions.
7 mandate layers (live)
Regulatory ClockCountdown to operative regulatory deadline — NAIC adoption, GSE mandate, EU transposition.Open →
Domain ClassifierIndustry-specific SAFE/CRISIS/VIOLATION with regulatory framework mapping.Open →
Exhibit / Filing PackRegulator-ready external validation — NAIC Exhibit D, Fannie QC, EU FRIA, FDA Part 11.Open →
Mandate RegistryEnroll deployers/insureds under vertical-specific governance mandate.Open →