CPA Dictation for Engagements That
Carry a Confidentiality Obligation
Circular 230 and the AICPA Code of Professional Conduct impose confidentiality duties on CPAs. Cloud dictation tools create a vendor relationship with access to client tax data. VoicePrivate runs entirely on your device - no audio ever leaves your machine.
Circular 230, AICPA standards, and cloud dictation risk
Treasury Circular 230 governs practice before the IRS and imposes confidentiality duties on tax practitioners. The AICPA Code of Professional Conduct Rule 1.700.001 extends similar obligations across all CPA engagements. These are not aspirational standards - they are enforceable professional duties with real consequences for violations.
The analysis is straightforward: when a CPA dictates client tax positions, QBI calculations, NOL utilization strategies, or passive activity planning into a cloud dictation tool, the cloud vendor processes information subject to these duties. The vendor is not a party to the engagement. They have not executed a confidentiality agreement with the client. They are simply a cloud infrastructure provider receiving audio that happens to contain confidential client financial data.
CPA E&O carriers are also asking about this. A cloud vendor breach that exposes client tax data creates liability exposure for the CPA firm regardless of where the breach occurred. The firm controls what tools it uses. Choosing a tool that never creates a third-party data processor relationship eliminates that category of risk entirely.
Standard cloud tools
- CPA dictates tax planning memo with client financials
- Audio uploaded to vendor cloud
- Vendor becomes de facto data processor
- Client tax data exists outside CPA's control
- Circular 230 / AICPA violation risk; E&O exposure
On-device CPA dictation
- CPA dictates tax memo via hotkey
- On-device AI transcribes with tax vocabulary
- Text types directly into tax software or document
- No third-party vendor receives client data
- Circular 230 and AICPA confidentiality maintained
Built for CPAs and tax professionals
Who uses it
- Tax CPAs drafting planning memos and research summaries
- Audit CPAs writing engagement documentation
- Enrolled agents preparing IRS correspondence
- Sole practitioners handling all client communication
- CPA firm partners reviewing and drafting client letters
- Advisory CPAs documenting financial planning discussions
The workflow
- Press hotkey, dictate directly into UltraTax, Lacerte, or Word
- Tax terms: QBI, NOL, passive activity, 199A, MACRS recognized
- IRC section references and revenue ruling citations captured
- Custom dictionary for client entity names and firm terms
- Works offline in secure client environments
- No third-party vendor receives client tax information
Six CPA dictation workflows
Tax planning memos
Dictate QBI calculations, NOL utilization analysis, passive activity loss planning, Section 199A deduction strategies, and 1031 exchange structures. Dense tax vocabulary recognized accurately without custom vocabulary configuration.
Engagement and client letters
Draft engagement letters, representation letters, and client advisory correspondence by voice. Speed through the structural elements and focus your attention on the specific guidance that requires professional judgment.
Workpaper documentation
Dictate review comments, audit conclusions, scope notes, and management observation memos directly into CaseWare or CCH Engagement. Client financial information stays on the engagement device throughout.
Research memos and summaries
Narrate tax research findings, analysis of code sections, and conclusions on technical positions. Cite IRC sections, revenue rulings, and PLRs by speaking them. Build out the research file faster than any typing workflow allows.
Financial analysis narratives
Document financial ratio analysis, projected cash flow commentary, buy-sell valuation notes, and succession planning memos by voice. EBITDA, depreciation adjustments, and valuation multiples are recognized on first pass.
Correspondence and response memos
Dictate IRS examination responses, appeals memoranda, and penalty abatement requests. IRS form references, examination procedure terminology, and Circular 230 practice standards language are included in the vocabulary set.
VoicePrivate vs. cloud dictation tools
| What matters for CPAs | VoicePrivate | Otter.ai | Rev | Dragon | Microsoft Dictate |
|---|---|---|---|---|---|
| Audio stays on device | ✓ Always | ✗ Cloud | ✗ Cloud | Hybrid | ✗ Cloud |
| No third-party data processor | ✓ By architecture | ✗ | ✗ | Partial | ✗ |
| Tax vocabulary built in | 10,000+ terms | General | General | Limited | General |
| Types into tax software | ✓ Any field | Separate window | Separate window | ✓ | ✓ |
| Works offline | ✓ | ✗ | ✗ | ✓ | ✗ |
| Monthly price (per user) | $24.99/mo | $16.99/mo | $29.99/mo | $15/mo | M365 included |
Competitor pricing based on publicly available information. Subject to change.
Mac and Windows, fully offline
VoicePrivate runs natively on macOS 13 (Ventura) and later, and on Windows 10/11 (64-bit). Apple Silicon Macs (M1 and later) deliver fast on-device transcription using Neural Engine acceleration. Secure client environments, restricted networks, and offline work scenarios present no obstacle - transcription never requires an internet connection.
Finance Edition pricing
Simple per-seat pricing. No usage fees, no data processing charges.
- Full on-device processing
- Tax and accounting vocabulary
- Mac and Windows
- No cloud upload ever
- Unlimited dictation
- 10,000+ financial terms
- Custom dictionary
- Privacy audit log
- 99 languages
- Everything in monthly
- Priority support
- Early feature access
- 2-5 independent seats
- Each seat fully on-device
- No shared cloud infra
- Centralized billing