1、Thomson Reuters Institute ChatGPT and Generative AI within Accounting Firms and Corporate Tax DepartmentsTax professionals recognize ChatGPTs potential,but are mindful of the risks Thomson Reuters 2023ChatGPT and Generative AI within Accounting Firms and Corporate Tax Departments 2In the short six m

2、onths since OpenAI began allowing the public to experiment with its artificial intelligence(AI)chat-bot,ChatGPT,thoughtful people in seemingly every profession doctors,lawyers,teachers,college professors,journalists,artists,and yes,accountants have suddenly become interested in,and concerned about,h

3、ow ChatGPT might impact their profession and especially,their jobs.ChatGPT marks the emergence of generative AI,an advanced form of deep machine-learning that can provide specific,detailed answers to almost any question and generate seemingly original content in the form of text,code,images,and even

4、 video.The potential business uses for generative AI are just beginning to become apparent,as are the possible risks and repercussions.Accountants,auditors,and other tax professionals are among the vocations that many pundits and experts predict will be affected,disrupted,and possibly transformed by

5、 this disconcertingly competent new technology.After all,ChatGPT has been trained in a way,on the United States tax code,and it can answer complex tax questions in a matter of seconds.Its answers arent always necessarily correct or worse,they may be just accurate enough to mislead people but expecta

6、tions are that ChatGPTs performance will improve as it learns more about whatever subject it is prompted to discuss.Then what?Tax and audit professionals have been here before,of course with electronic calculators,keypunch machines,Excel spreadsheets,TurboTax,tax automation,and other ingenuities tha