Last updated October 20, 2026

Accounting firms: licensing records to AI buyers

• Can a 15-person CPA firm sell its data to AI?
  Whether a 15-person accounting firm meets AI data program minimums, and the tax-law limits on what it can license.
• IRC § 7216 and licensing CPA firm data to AI
  How the federal tax-return confidentiality rule limits AI data licensing by accounting firms.
• GLBA, the Safeguards Rule and accounting firm data licensing
  How the Gramm-Leach-Bliley Act and the FTC Safeguards Rule bear on accounting firms considering an AI data license.
• What is an accounting firm's data worth to AI buyers?
  Published ranges relevant to accounting firms licensing records to AI buyers.
• What accounting firm records do AI buyers want?
  Record types AI buyers ask for and which ones an accounting firm can realistically consider.