RubinBrown was featured on COCPA.org, where Consulting Services Partner Ryan Orton provided insights on how CPAs must ethically and responsibly manage data and AI by ensuring strong governance, human oversight, and the potential liabilities such as consent gaps, algorithm biases, and strong dependence on automated systems. Read the full article on COCPA.org by clicking here.

Key Highlights: 

• Data and AI generate opportunity and risk with CPAs dealing with vasts amounts of sensitive information, making ethical data stewardship necessary.
• Concerns of privacy and consent are rising as data is typically reused without proper consent, creating ethical and legal concerns. 
• AI presents risks like bias and lack of opacity and accountability.
• Human oversight is vital as AI should support, not replace, professional judgement; a "human in the loop" is required.
• Strong governance frameworks are needed with structures like COSO, along with evolving AICPA guidance, help organizations manage AI responsibly.
• CPAs are uniquely positioned to lead with expertise in controls, compliance and risk; they are able to set standards for ethical data.

Responsibly Navigating Data and Artificial Intelligence in Accounting | COCPA

_{Note: By clicking the links above, you will be directed to an external publication’s website.}

To learn more about our services, visit RubinBrown’s Consulting Services Group webpage, or contact Ryan Orton.

Published: 02/02/2026

_{^{Readers should not act upon information presented without individual professional consultation.}}

_{^{Any federal tax advice contained in this communication (including any attachments): (i) is intended for your use only; (ii) is based on the accuracy and completeness of the facts you have provided us; and (iii) may not be relied upon to avoid penalties.}}