AI Platform Privacy Policies
Before using any AI tool with client or financial data, understand what each platform does with your inputs. These links go directly to each company's official privacy documentation.
OpenAI / ChatGPT — Privacy Policy
Covers how OpenAI collects, uses, and retains data from ChatGPT, DALL-E, and Sora. Note: free-tier conversations may be used for model training unless you opt out in settings.
Privacy PolicyOpenAI — Enterprise Privacy
Specific commitments for ChatGPT Business, Enterprise, and API users — including that business data is not used for model training by default.
EnterpriseOpenAI — Privacy Center
Central hub for managing your OpenAI privacy settings, data requests, and opt-out preferences.
SettingsAnthropic / Claude — Privacy Policy
Covers how Anthropic handles data from Claude conversations. Professional and API tiers have separate data handling commitments.
Privacy PolicyGoogle — Privacy Policy (covers Gemini)
Google's overarching privacy policy applies to Gemini (formerly Bard). Review how Google uses AI conversation data across its ecosystem.
Privacy PolicyGoogle Gemini — How Your Data Is Used
Specific guidance on how Gemini conversations are reviewed, stored, and potentially used for training. Includes Workspace-specific information.
Data UsageMicrosoft — Privacy Statement (covers Copilot)
Microsoft's privacy statement covers Copilot, Bing Chat, and Microsoft 365 Copilot. Copilot for Business has separate commercial data protection commitments.
Privacy PolicyPerplexity AI — Privacy Policy
Covers data handling for the AI-powered search and research tool increasingly used by finance professionals for quick research.
Privacy PolicyIRS AI Governance & Guidance
The IRS is rapidly expanding its own use of AI — from audit selection to taxpayer services. These resources help you understand how AI is being used in tax enforcement and what governance frameworks are in place.
IRS IRM 10.24.1 — AI Governance Policy
The IRS's comprehensive AI governance policy (February 2026), covering requirements for development, implementation, and use of AI across the agency. Includes privacy, security, and taxpayer rights protections.
IRS PolicyGAO Report: IRS AI Skills Gaps & Strategic Management (March 2026)
Government Accountability Office assessment of IRS's 126 active AI use cases, workforce impacts from staffing reductions, and eight recommendations for improvement.
GAO ReportGAO Blog: Inside the IRS's Use of AI
Accessible overview of how the IRS uses AI for taxpayer services, audit selection, fraud detection, and IT modernization — and how funding and staffing changes affect these efforts.
OverviewFINRA AI Guidance
FINRA's technology-neutral rules apply fully when firms use AI. These resources cover regulatory obligations, governance expectations, and emerging risks around generative AI and autonomous AI agents in the securities industry.
FINRA — Artificial Intelligence Hub
FINRA's central resource page for AI in the securities industry — guidance, reports, podcasts, FAQs, and investor alerts covering GenAI compliance, fraud risks, and regulatory expectations.
Resource HubFINRA 2026 Regulatory Oversight Report — GenAI Section
Standalone GenAI guidance from FINRA's 2026 annual report. Covers regulatory obligations, emerging trends including AI agents, governance expectations, testing and monitoring requirements, and observed firm practices.
2026 GuidanceFINRA Regulatory Notice 24-09 — GenAI & LLMs
Formal notice reminding member firms of regulatory obligations when using generative AI and large language models. Covers supervision, communications, books-and-records, and vendor management requirements.
Regulatory NoticeFINRA — AI Applications in the Securities Industry
Detailed overview of how broker-dealers are using AI across customer communications, investment processes, compliance, risk management, and administrative functions.
ReportFINRA 2026 Annual Regulatory Oversight Report (Full PDF)
The complete 2026 oversight report covering GenAI, cybersecurity, third-party risk, manipulative trading, and more. Essential reading for compliance professionals.
Full ReportAICPA & Professional Guidance
Professional standards and ethics guidance for accountants using AI. These resources from the AICPA and related bodies help CPAs navigate responsible AI adoption.
AICPA & CIMA — Artificial Intelligence Hub
The AICPA's central resource page for AI in accounting — news, CPE webcasts, reports, and guidance on everything from AI adoption to governance readiness.
Resource HubAICPA Report: AI in Accounting & Finance — Navigating Rapid Change
Research report on AI adoption in the profession — 80% of respondents believe AI will significantly transform jobs within five years. Covers barriers including ethics, skills gaps, and regulatory uncertainty.
ResearchAICPA Webcast: Ethics in the World of AI — A CPA's Guide to Managing Risks
Two-hour CPE training covering nine risk areas of AI in accounting and practical suggestions for maintaining ethical standards while adopting AI tools.
CPECPA.com — 2025 AI in Accounting Report (PDF)
Comprehensive report on AI adoption trends in accounting practices — 58% of firms piloting AI, with 30% faster month-end close and 25% more advisory revenue reported by early adopters.
ReportAICPA: How AI Is Transforming Accounting — The Future of the Profession
Overview of how AI is reshaping the CPA profession — from routine automation to strategic advisory, with insights on ethics, governance, and the evolving skills accountants need.
ArticleRelated: How CPAs Can Use AI Without Violating Confidentiality
I wrote a practical guide on safeguards for responsible AI use in accounting and finance — covering what to watch for, what to avoid, and how to protect client data.
Read on Substack →