What it is
Firms use cloud portals, document readers and AI-enabled software on client files. The AICPA Code lets a firm use third-party service providers when it informs the client and has safeguards, and many firms also collect a signed choice from the client.
The form lists each tool, the data it may handle, where it runs and the protections, explains how people at the firm stay responsible for the work, and records the client’s choice and signature.
When to use it
- At onboarding of a new client.
- When the firm adopts an AI-enabled tool that will touch client data.
- When a client asks how its data is handled.
What’s inside
- Tool and provider table with data, location and protections
- Statements on human review, confidentiality terms and no training on client data
- Three client choices and a withdrawal paragraph
- Acknowledgment block
Standard cited
This template follows ET 1.700.040. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Is written consent required to use a service provider?
ET 1.700.040 deals with disclosing confidential client information to third-party service providers and sets conditions that include informing the client and safeguards. Many firms collect written consent as well. Check your state board rules.
Does this cover tax return information?
No. Tax return information has its own consent rules under IRC 7216. Use the 7216 consent forms for tax work.
What if the client declines AI tools?
The form lets the client decline and notes that fees or timing can change. Record the choice in the client file and flag the file in your systems.
Related templates
- Outsourcing and Offshore Confidentiality Checklist for CPA Firms
- AI Acceptable Use Policy for CPA Firms
- Section 7216 Consent to Disclose Tax Return Information
- Offshore and Outsourcing Consent and Supervision Log (Excel)
Last updated 11/05/2026. All free templates.