financial · PCAOB AS 1215 · AICPA ET Section 1.300 · IRS Circular 230
Tax Preparation AI
Tax Preparation AI — AI decision audit trail required for liability defense
—EU AI Act + sector regulator
Regulatory exposure — commonly overlooked:
Niche Tax Preparation AI deployer owns AI harm — vertical SaaS vendor owns liability cap. · CNIL among most aggressive EU DPAs on AI — French language audit trail required.
TAM / Exposure
Global Tax Preparation AI market
Insurance lines
E&O · Cyber · Sector liability
Exhibit authority
France CNIL AI Pack — Tax Preparation AI External Validation Pack