Plain-language wording for telling clients how you use AI in their engagement, with a standalone notice, a drop-in engagement letter clause, and an optional consent line.
A client AI disclosure is how you tell clients that AI is part of how their work gets done, what it is used for, what it is not used for, and who remains responsible for the result. It is short by design. The point is that a client learns it from you, in advance, rather than from a headline.
Disclosure and consent are not the same thing, and the difference matters. Disclosure is you being transparent. Consent is a legal requirement in specific situations, most notably when tax return information will be disclosed to a third party in a way that IRC section 7216 covers. This template gives you wording for both, including a separate consent line you can use where it is required.
The full text is below, in three pieces you can use independently: a standalone client notice, a clause to drop into your engagement letter, and the consent line.
Plain-language notice and engagement letter clause
This is a template and a starting point only. It is not legal or compliance advice, and adopting it as-is does not make your firm compliant with anything. Every firm is different: customize every bracketed item, delete what does not apply, add what your situation requires, and have your own legal counsel review the result before you implement it. See the full disclaimer at the end of this document.
This document provides two ready-to-adapt options: (A) a short plain-language notice you can share with clients or post, and (B) an engagement letter clause. Choose the option that fits, and tailor the bracketed items to your firm. If your use of AI involves disclosing tax return information to a service provider, confirm whether Internal Revenue Code section 7216 requires specific client consent.
How we use artificial intelligence (AI). To serve you better, [Firm Name] uses AI tools to assist with parts of our work, such as organizing documents, drafting, research, and analysis. We use AI as a tool to support our professionals, not to replace their judgment. A qualified member of our team reviews the work, and we remain fully responsible for the services we provide to you. We only use AI tools that we have vetted for security and confidentiality, and we protect your information consistent with our professional obligations and our information security program. No final professional decision about your engagement is made solely by an automated system. If you have questions about how we use AI in your engagement, please contact us at [email / phone].
Use of technology and artificial intelligence. In performing the services, we may use software and artificial intelligence (AI) tools to assist with tasks such as document handling, research, drafting, and analysis. We use such tools only as an aid to our professionals, who review the work and exercise independent professional judgment, and we remain responsible for the services provided. We use only tools that we have evaluated for security and confidentiality and we handle your information in accordance with applicable professional standards and our information security program. To the extent any use or disclosure of your tax return information to a service provider requires your consent under applicable law, we will obtain that consent separately. By signing this engagement letter, you acknowledge this use of technology and AI.
A document is a start. If you want AI actually implemented in your firm, safely and with the controls this template describes, let's talk. The first conversation is free.