Sell accounting and tax firm data to AI companies

What accounting firm data do AI companies buy?

AI companies buy accounting firm data that shows a qualified person applying judgment to real figures. Public companies file audited financial statements with the SEC, so finished statements are often already public. The work behind them is not.

• Working papers that keep the preparer's schedules and the reviewer's notes
• Tax computations where each adjustment is explained
• Client query logs, with the question, the research and the answer given
• Internal technical helpdesk threads between staff and the tax or audit technical team
• Audit and tax manuals, checklists and staff training material

The review layer is what buyers value most. A schedule prepared by a junior staff accountant and corrected by a manager is a labeled example of a mistake and its fix, which is exactly what expert domain data buyers look for.

How much do AI companies pay for accounting firm data?

AI companies publish a range of $25,000 to $865,000 for accounting and tax firm data. That is Mercor's referral listing for firms of 5 to 200 employees, as reported by ddiy.co in October 2026.

Mercor does not publish what places a firm at either end of that range. The factors buyers price are the same as in other sectors: years of records, how much reviewed work survives the rights checks, and whether the license is exclusive. Our valuation guide explains each one.

Does the AICPA Code allow a CPA firm to license client data?

The AICPA Code generally does not allow a CPA firm to license client data without the client's specific consent. The Confidential Client Information Rule, ET section 1.700.001, and its definition of confidential client information generally prohibit members in public practice from disclosing such information without the client's specific consent, subject to listed exceptions.

The AICPA addressed AI data sales in the Journal of Accountancy on November 2, 2026. The article says selling or transferring data to train an AI model does not remove the specific consent requirement, and that redaction does not by itself turn confidential client information into nonconfidential information.

The same article points to the interpretation on disclosure of client information to third parties, ET section 1.700.060, which applies even when clients are not specifically identified and calls for specific consent, preferably in writing. It recommends declining unless you can clearly establish that the transaction is permissible, so take legal and ethics advice before any client material goes into a package.

What does Section 7216 mean for tax preparers?

Section 7216 means a tax return preparer cannot disclose or use tax return information without taxpayer consent, except where the regulations allow it. The IRS Section 7216 information center lists consent requirements set out in Rev. Proc. 2013-14 and refers to criminal and civil penalties under sections 7216 and 6713.

The IRS also notes that the 2010 rules allow statistical compilations, but only if they are anonymous as to taxpayer identity and contain data from at least 10 tax returns, and other prohibitions still apply. The AICPA's November 2026 article advises having counsel evaluate any proposed transaction, the exceptions and the consent requirements.

The FTC Safeguards Rule applies to tax preparation firms, which the FTC lists among the financial institutions the rule covers. The rule requires a written information security program for customer information under the Gramm-Leach-Bliley Act.

A data sale does not change that duty. Any sample, data room or export prepared for a buyer is customer information until it has been de-identified, so it should sit inside your existing security program, see the due diligence checklist buyers work from.

What should an accounting firm leave out?

An accounting firm should leave out records where the law restricts disclosure regardless of how well they are redacted, and records with personal data but little training value.

Which accounting records are easiest to clear?

The accounting records easiest to clear are the ones the firm wrote for itself. Audit and tax manuals, review checklists, template engagement letters and internal training courses contain no client information, and under 17 U.S.C. section 201(b) the employer is treated as the author of a work made for hire, which covers work employees prepare within the scope of their employment.

Internal technical helpdesk threads come next, but the AICPA's position on redaction means they still need care. Check anything bought in, such as third-party manuals or subscription research content, because it is licensed to you under the supplier's terms.

If you hold UK or EU data

Firms with UK practices or clients face the ICAEW Code of Ethics. R114.3 allows disclosure of client information only where there is a legal or professional duty or right, or the client authorizes it, and R114.2 bars using confidential information for the firm's advantage, including for former clients.

UK firms must also exclude all money laundering reporting records. Section 333A of the Proceeds of Crime Act 2002 makes it an offense in the regulated sector to disclose a report in a way likely to prejudice an investigation.

How does selling accounting firm data work with Sell My Data To AI?

Selling accounting firm data with Sell My Data To AI starts with a consultation about your practice management system, document store and the years covered. We tell you if we think buyers will not be interested.

If there is interest, we help you separate firm-owned material from client material, record the split in a data manifest and run our eight vetting checks. Buyers you approve see a redacted sample under a mutual NDA, and you sign the license directly with them. Book a free consultation to start.