{"id":8117,"date":"2026-10-01T11:43:32","date_gmt":"2026-10-01T15:43:32","guid":{"rendered":"https:\/\/verito.com\/blog\/?p=8117"},"modified":"2026-10-13T14:56:09","modified_gmt":"2026-10-13T18:56:09","slug":"shadow-ai-client-data-chatgpt","status":"publish","type":"post","link":"https:\/\/verito.com\/blog\/shadow-ai-client-data-chatgpt\/","title":{"rendered":"AI Policies for Accounting Firms: What to Do When Staff Share Client Data"},"content":{"rendered":"\n<p><strong>An AI policy for accounting firms should say which tools staff may use, what information they may enter, who approves new uses, and how to report a mistake. Start with the tools people already use. Then match permissions to the sensitivity of the work and the actual terms of each service.<\/strong><\/p>\n\n\n\n<p>A preparer trying to summarize a client email may see an AI assistant as a time saver. The firm needs to see the full workflow: the source document, the account used, the recipient service, the output, and the person responsible for checking it.<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<h2 class=\"wp-block-heading\" id=\"key-takeaways\">Key takeaways<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Approve each AI tool and account before staff use it for firm work.<\/li>\n\n\n\n<li>Use public or synthetic examples until the specific client-data workflow has been approved.<\/li>\n\n\n\n<li>Check retention, model-training use, access and subprocessors for the exact product and plan.<\/li>\n\n\n\n<li>Review AI output and report accidental disclosures through the firm&#8217;s incident process.<\/li>\n<\/ul>\n<\/blockquote>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2 id=\"table-of-contents\">Table of Contents<\/h2><nav><ul><li><a href=\"#key-takeaways\">Key takeaways<\/a><\/li><li><a href=\"#what-should-the-firm-check-first\">What should the firm check first?<\/a><\/li><li><a href=\"#define-permitted-restricted-and-prohibited-uses\">Define permitted, restricted, and prohibited uses<\/a><\/li><li><a href=\"#create-an-approval-record-for-each-ai-tool\">Create an approval record for each AI tool<\/a><\/li><li><a href=\"#how-should-staff-review-ai-generated-accounting-content\">How should staff review AI-generated accounting content?<\/a><\/li><li><a href=\"#what-if-client-information-was-already-entered\">What if client information was already entered?<\/a><\/li><li><a href=\"#make-the-policy-part-of-daily-work\">Make the policy part of daily work<\/a><\/li><li><a href=\"#what-should-the-firms-ai-policy-say-in-plain-language\">What should the firm&#8217;s AI policy say in plain language?<\/a><\/li><li><a href=\"#how-verito-helps-put-an-ai-policy-into-practice\">How Verito helps put an AI policy into practice<\/a><\/li><li><a href=\"#sources\">Sources<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-should-the-firm-check-first\">What should the firm check first?<\/h2>\n\n\n\n<p>Run a short, nonpunitive survey before choosing restrictions. Ask staff:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Which AI tools, browser extensions, or software assistants do you use for work?<\/li>\n\n\n\n<li>Are you signed in through a personal account or a firm-managed account?<\/li>\n\n\n\n<li>Have you entered names, tax documents, bank details, employee records, or other client information?<\/li>\n\n\n\n<li>Where are prompts, uploads, and generated answers saved?<\/li>\n\n\n\n<li>Which recurring task would you like an approved tool to handle?<\/li>\n<\/ul>\n\n\n\n<p>Use the answers to build an inventory. Include AI features embedded in accounting software, document tools, and meeting applications. A policy covering only the ChatGPT website can miss the same disclosure through another product.<\/p>\n\n\n\n<p>If someone reports a past upload, route it for review rather than asking them to quietly delete the conversation. The firm needs enough information to evaluate what happened.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"define-permitted-restricted-and-prohibited-uses\">Define permitted, restricted, and prohibited uses<\/h2>\n\n\n\n<p>A useful starting policy permits low-risk work using public or synthetic information. For example, staff might draft a general checklist or rewrite a public explanation, subject to human review.<\/p>\n\n\n\n<p>Client-specific work should require approval of both the tool and the use case. A paid account, a familiar brand, or a disabled training setting does not settle all questions about retention, access, contracts, and legal permission.<\/p>\n\n\n\n<p>Prohibit entering client credentials, authentication codes, and unnecessary personal identifiers into AI prompts. Do not treat removal of a name as proof that a financial narrative is anonymous; its details may still identify the client.<\/p>\n\n\n\n<p>For tax return information, review the proposed disclosure or use against the applicable rules before enabling the workflow. The <a href=\"https:\/\/verito.com\/blog\/section-7216-consent-requirements\/\" target=\"_blank\" rel=\"dofollow\" >Section 7216 consent guide<\/a> explains why vendor security and permission to disclose are separate questions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"create-an-approval-record-for-each-ai-tool\">Create an approval record for each AI tool<\/h2>\n\n\n\n<p>Give each approved tool a named owner and record:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The business task and categories of information permitted.<\/li>\n\n\n\n<li>The account type, administrator, and users who may access it.<\/li>\n\n\n\n<li>Relevant vendor terms, retention settings, and whether content may be used for model training.<\/li>\n\n\n\n<li>Subprocessors, data locations, and deletion procedures relevant to the workflow.<\/li>\n\n\n\n<li>The required human review before an answer reaches a client or enters a workpaper.<\/li>\n\n\n\n<li>A review trigger when the vendor, feature, data type, or contract changes.<\/li>\n<\/ul>\n\n\n\n<p>Ask the vendor for evidence that answers the firm&#8217;s questions. A security report may support due diligence, but it does not authorize every use of client information. Check the scope of the report and the controls the firm must configure.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-survey-1024x576.jpg\" alt=\"Staff AI usage survey cinematic visual | Verito\" class=\"wp-image-8138\" srcset=\"https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-survey-1024x576.jpg 1024w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-survey-300x169.jpg 300w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-survey-768x432.jpg 768w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-survey-1536x864.jpg 1536w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-survey-380x214.jpg 380w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-survey-800x450.jpg 800w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-survey-1160x653.jpg 1160w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-survey-150x84.jpg 150w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-survey.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nist.gov\/publications\/artificial-intelligence-risk-management-framework-generative-artificial-intelligence\" target=\"_blank\" rel=\"nofollow noopener\">NIST&#8217;s Generative AI Profile<\/a> offers a voluntary risk-management reference. Use it to inform the review, rather than calling it a certification of an accounting workflow.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-should-staff-review-ai-generated-accounting-content\">How should staff review AI-generated accounting content?<\/h2>\n\n\n\n<p>Assign responsibility for the result to a qualified person. An AI answer can sound certain while omitting an exception, inventing a citation, or relying on an outdated rule.<\/p>\n\n\n\n<p>For research, verify the cited authority directly. For calculations, recalculate material figures. For client communications, check that the answer fits the client&#8217;s facts and contains no information from another engagement.<\/p>\n\n\n\n<p>Keep the final reviewed workpaper in the firm&#8217;s approved system. Decide whether prompts and intermediate outputs need retention, and avoid creating an uncontrolled second archive of client data.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-if-client-information-was-already-entered\">What if client information was already entered?<\/h2>\n\n\n\n<p>Record the tool, account, time, information involved, and any people or systems that could access it. Preserve relevant evidence and alert the firm&#8217;s security lead through a defined channel.<\/p>\n\n\n\n<p>Ask the provider about available deletion and access information. Deleting a visible chat does not by itself prove that every retained copy has disappeared. IT and the appropriate legal or tax reviewer should evaluate the facts, containment steps, and any notification obligations.<\/p>\n\n\n\n<p>Use the findings to improve the policy. A confusing rule or a missing approved alternative may explain why staff created their own workflow.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"make-the-policy-part-of-daily-work\">Make the policy part of daily work<\/h2>\n\n\n\n<p>Walk through two examples during training: an acceptable public-information prompt and a client-specific request that needs approval. Give staff a simple way to ask questions without sending the sensitive material to the AI tool first.<\/p>\n\n\n\n<p>Connect the approved workflow to the firm&#8217;s <a href=\"https:\/\/verito.com\/blog\/what-is-a-wisp\/\" target=\"_blank\" rel=\"dofollow\">written information security plan<\/a>. Document account controls, vendor oversight, reporting responsibilities, and the review process.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-should-the-firms-ai-policy-say-in-plain-language\">What should the firm&#8217;s AI policy say in plain language?<\/h2>\n\n\n\n<p>Give employees a rule they can apply at the moment of use: use only approved tools, keep client information out of unapproved prompts and uploads, and obtain approval before changing the permitted use. An approved tool for drafting a public newsletter is not automatically approved for summarizing a client&#8217;s tax documents.<\/p>\n\n\n\n<p>For example, a staff member can test an approved tool with a fictional client scenario. They should pause before uploading a real organizer, email thread or spreadsheet. The workflow owner should confirm the product settings, permitted information and any required legal authorization before that second task begins.<\/p>\n\n\n\n<p>Name the person who approves exceptions and the contact for mistakes. Keep the rule in the onboarding checklist and revisit it when an AI feature is added to an existing application.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-filtering-1024x576.jpg\" alt=\"Network control blocking unapproved AI traffic cinematic visual | Verito\" class=\"wp-image-8139\" srcset=\"https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-filtering-1024x576.jpg 1024w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-filtering-300x169.jpg 300w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-filtering-768x432.jpg 768w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-filtering-1536x864.jpg 1536w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-filtering-380x214.jpg 380w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-filtering-800x450.jpg 800w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-filtering-1160x653.jpg 1160w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-filtering-150x84.jpg 150w, https:\/\/verito.com\/blog\/wp-content\/uploads\/2026\/09\/shadow-ai-client-data-chatgpt-filtering.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-verito-helps-put-an-ai-policy-into-practice\">How Verito helps put an AI policy into practice<\/h2>\n\n\n\n<p><a href=\"https:\/\/verito.com\/managed-it\/\" target=\"_blank\" rel=\"dofollow\">VeritGuard managed IT services<\/a> can support the surrounding device protection, patching, staff security training, and IT support. Discuss which account controls and <a class=\"wpil_keyword_link\" href=\"http:\/\/verito.com\/written-information-security-plan\" target=\"_blank\" rel=\"dofollow noopener\" title=\"WISP\" data-wpil-keyword-link=\"linked\" data-wpil-monitor-id=\"1389\">WISP<\/a> assistance are included in the selected plan.<\/p>\n\n\n\n<p>Bring the AI inventory and proposed uses to that discussion. Technical safeguards can help enforce the firm&#8217;s decisions; approval of a particular tax-data disclosure still requires the appropriate professional review.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sources\">Sources<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.nist.gov\/publications\/artificial-intelligence-risk-management-framework-generative-artificial-intelligence\" target=\"_blank\" rel=\"nofollow noopener\">NIST: Generative Artificial Intelligence Profile<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/tax-professionals\/section-7216-information-center\" target=\"_blank\" rel=\"nofollow noopener\">IRS: Section 7216 information center<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ftc.gov\/business-guidance\/resources\/ftc-safeguards-rule-what-your-business-needs-know\" target=\"_blank\" rel=\"nofollow noopener\">FTC: Service-provider oversight and information security programs<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"An AI policy for accounting firms should say which tools staff may use, what information they may enter,&hellip;\n","protected":false},"author":12,"featured_media":8136,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-8117","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-knowledge-base"},"acf":[],"_links":{"self":[{"href":"https:\/\/verito.com\/blog\/wp-json\/wp\/v2\/posts\/8117","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/verito.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/verito.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/verito.com\/blog\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/verito.com\/blog\/wp-json\/wp\/v2\/comments?post=8117"}],"version-history":[{"count":7,"href":"https:\/\/verito.com\/blog\/wp-json\/wp\/v2\/posts\/8117\/revisions"}],"predecessor-version":[{"id":8477,"href":"https:\/\/verito.com\/blog\/wp-json\/wp\/v2\/posts\/8117\/revisions\/8477"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/verito.com\/blog\/wp-json\/wp\/v2\/media\/8136"}],"wp:attachment":[{"href":"https:\/\/verito.com\/blog\/wp-json\/wp\/v2\/media?parent=8117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/verito.com\/blog\/wp-json\/wp\/v2\/categories?post=8117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/verito.com\/blog\/wp-json\/wp\/v2\/tags?post=8117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}