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Finance and Accounting AI Primer

Finance / accounting · Module 4

What SOC 2, SOX, and state CPA board rules mean for AI evaluation

For finance evaluators translating control, assurance, and professional obligations into tool questions.

SOC 2, SOX, and professional accounting obligations shape the AI evaluation surface before a pilot begins.

The practical question is whether teams can describe data access, change management, evidence retention, review ownership, and control impact in language finance, IT, audit, and legal can all use.

This scaffold is educational only and avoids firm-specific, regulator-specific, or legal-advice claims.

What SOC 2, SOX, and state CPA board rules mean for AI evaluation domain diagram
Draft for review: Why finance AI evaluation has to include controls, attestability, professional boundaries, and operational governance.

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Scaffold source: docs/runbooks/phase-2-finance-compliance.md#e020