Guidelines for Responsible Use of Artificial Intelligence (AI) in Forensic and Valuation Services Engagements
Oct 01, 2025
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Artificial Intelligence (AI) Implementation Framework for FVS Practices
A practitioner-focused guide and downloadable tools to help forensic and valuation services (FVS) teams adopt AI responsibly without compromising confidentiality, professional judgment, or standards compliance.
Who this toolkit is for
The AI Implementation Framework for FVS Practices (the “Framework”) is designed for practitioners and teams who are seeking a scalable approach to implementing AI responsibly while managing risk and maintaining compliance with existing professional standards.
The Framework does not establish any new professional requirements; instead, it provides a practical approach for evaluating, adopting, and governing AI tools across client engagements, internal operations, and marketing.
Professional judgment
AI is a tool, not a decision-maker. Professional judgment, compliance with standards, and responsibility for reviewing and validating AI output remain with the practitioner.
How to use this toolkit
If you’re starting with AI, follow the 7-step Framework, use the checklist as an internal control, and begin with low-risk pilots. Already underway? Focus on relevant sections and explore downloads.
Privilege and confidentiality
FVS practitioners may need to consider confidentiality, privilege, and work-product protection issues. Legal considerations vary by the facts, law, and engagement circumstances.
Downloadable tools for your AI Implementation journey
These files provide flexibility in how your practice implements the Framework
Additional AICPA AI resources to support your journey
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