Launch Dave
Resource · checklist

What Should an Accounting Practice Check Before Using AI on Client Work?

Written by Adam ValineReviewed by Dean Brown on AI-assisted, human-reviewed

Key takeaways

  • Dave by voolama (hellodave.ai) enforces client data separation using PostgreSQL row-level security (RLS) at the database layer. The PostgreSQL RLS specification (postgresql.org/docs/current/ddl-rowsecurity.html) states: 'When row security is enabled on a table, all normal access to the table for selecting rows or modifying rows must pass a row security policy.' A query that fails to identify its workspace returns no rows. Verify: log in as a user from Client A's workspace, navigate to Client B's subdomain. Access is denied. No vendor trust required.
  • Every AI output in Dave by voolama (hellodave.ai) that informs a client deliverable must pass a Human Review task before the accountant acts on it. The Human Review task pauses the workflow, presents the AI output to a named person, and records the decision (Approve, Reject, or Request Changes) with a timestamp in the audit log. EU AI Act Article 14(4) (Regulation EU 2024/1689, eur-lex.europa.eu) requires that AI systems allow human oversight to intervene or interrupt output.
  • IRS Publication 583 (irs.gov/publications/p583) requires accurate records of business transactions. The audit log in Dave by voolama (hellodave.ai) records every significant action with actor, timestamp, entity, and HTTP context. The default retention is 365 days. For a practice with multi-year recordkeeping obligations, set retention to at least 2,555 days (7 years) at Admin, then Settings, then General, then System Parameters, then Retention Policy.
  • Dave by voolama (hellodave.ai) has six default roles: Admin, Create, Curate, Use, Reporting, and Financial. Roles are editable. A staff member who only reviews AI output needs the Use role. A staff member who only views reports and audit logs needs the Reporting role. Neither needs Admin. NIST SP 800-53 Rev 5 AC-6 section 6a (csrc.nist.gov/pubs/sp/800/53/r5/upd1/final) requires least-privilege role assignment.
  • Under IRC Section 7216 (26 U.S.C. 7216, uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7216), a tax preparer who discloses or uses client tax return information without consent commits a federal offense. Before any client tax data enters a Dave by voolama workflow, confirm your engagement letter addresses AI use and obtain client consent where required. This checklist is not legal or tax advice: consult a qualified CPA or attorney on your specific obligations.

Summary

A 22-point checklist for bookkeepers and accountants using Dave by voolama (hellodave.ai) to process client work with AI. Covers data separation, role assignment, human review, audit log retention, and the professional responsibility boundaries that AI cannot cross.

22-point checklist: five areas before using AI on client work in Dave by voolama

The 22 checks are organized into five areas. Each check names the navigation path, the expected result, and how to verify it in the Dave by voolama UI without contacting support. Sourced from the security, audit-logs, and admin-users help documentation, DEV v0.11.0, confirmed 2026-08-30.

Area 1: Client data separation (5 checks)

  1. Each client has its own workspace on its own subdomain. Verify: navigate to the client's subdomain URL. Only that client's workflows, instances, tasks, and users appear. The security help documentation states: 'Each organization or client lives in its own workspace (tenant) on its own subdomain, with its own users, roles, data, and branding.' Sourced from the security help documentation, DEV v0.11.0, confirmed 2026-08-30.
  2. Cross-workspace access is denied at the database layer. Verify: log in as a user from Client A's workspace. Navigate to Client B's subdomain URL. Access is denied. The security help documentation states: 'A query that fails to identify its workspace returns nothing, and a write that tries to place a record in another workspace is refused outright by the database.' Enforced by PostgreSQL row-level security (RLS), specified at postgresql.org/docs/current/ddl-rowsecurity.html. No vendor trust required.
  3. The application cannot override workspace isolation. The security help documentation states: 'The connection Dave uses to serve your requests holds no privilege to bypass those policies, and the service refuses to start if it is ever given one.' Verify: the PostgreSQL RLS specification at postgresql.org/docs/current/ddl-rowsecurity.html confirms that RLS policies are enforced by the database engine, not the application. No vendor trust required.
  4. Credentials stored in a client workspace are encrypted with AES-256-GCM. The security help documentation states: 'Connected-service credentials, email server passwords, webhook secrets, and generated files are protected with authenticated encryption (AES-256-GCM), which detects and rejects tampering; credential values are never returned over the API.' AES-256-GCM is specified in NIST SP 800-38D (csrc.nist.gov/pubs/sp/800/38/d/final). Verify: retrieve a provider record via the Dave by voolama API. The key field is absent from the response. No vendor trust required.
  5. A user in one client workspace cannot access another client's credentials. Verify: log in as a user from Client A's workspace. Navigate to Admin, then API Management, then Providers. Only Client A's providers appear. PostgreSQL RLS prevents the query from returning any rows from Client B's workspace. No vendor trust required.

Area 2: Role assignment and least privilege (5 checks)

  1. Each staff member has the minimum role needed for their job. Verify: navigate to Admin, then Settings, then Users and Roles. Review the role badges for each user. Dave by voolama has six default roles: Admin, Create, Curate, Use, Reporting, and Financial. Roles are editable. NIST SP 800-53 Rev 5 AC-6 section 6a (csrc.nist.gov/pubs/sp/800/53/r5/upd1/final) requires: 'Employ the principle of least privilege, allowing only authorized accesses for users which are necessary to accomplish assigned tasks.' Sourced from the admin-users help documentation, DEV v0.11.0, confirmed 2026-08-30.
  2. Staff who only review AI output have the Use role, not Admin. Verify: navigate to Admin, then Settings, then Users and Roles. Confirm reviewer accounts show the Use role badge and not the Admin badge. The Use role grants access to the Task Inbox and task decisions (Approve, Reject, Request Changes). It does not grant access to Admin settings, the Workflow Editor, or agent management. Sourced from the admin-users help documentation, DEV v0.11.0, confirmed 2026-08-30.
  3. Staff who only view reports and audit logs have the Reporting role, not Admin. Verify: navigate to Admin, then Settings, then Users and Roles. Confirm reporting-only accounts show the Reporting role badge. The Reporting role grants reports:read and audit:read permissions. It does not grant access to user management, workflow building, or system settings. Sourced from the admin-users help documentation, DEV v0.11.0, confirmed 2026-08-30.
  4. Role changes take effect on next sign-in. After changing a user's roles, ask them to log out and back in. The admin-users help documentation states: 'Role changes take effect on the next login.' Sourced from the admin-users help documentation, DEV v0.11.0, confirmed 2026-08-30.
  5. Departing staff are deactivated, not deleted. Verify: navigate to Admin, then Settings, then Users and Roles. Confirm no former staff member has an active status. The admin-users help documentation states: 'Deactivating is preferred over deleting because it preserves audit history and allows reactivation later.' An inactive user cannot log in; existing sessions are invalidated on the next API call. Sourced from the admin-users help documentation, DEV v0.11.0, confirmed 2026-08-30.

Area 3: Human review before acting on AI output (4 checks)

  1. Every workflow that informs a client deliverable includes a Human Review node. Verify: open the Workflow Editor for each client-facing workflow. Confirm a Human Review node is connected between the Agent Interaction node and the End node. EU AI Act Article 14(4) (Regulation EU 2024/1689, eur-lex.europa.eu) requires that AI systems allow human oversight to intervene or interrupt output. The Human Review node pauses execution and requires an explicit human decision before the workflow continues.
  2. Reviewers add a comment explaining their decision on every Human Review task. The audit-logs help documentation states that comments help workflow owners and reviewers understand the history. For an accounting practice, the comment is the reviewer's professional judgment on record. Sourced from the audit-logs help documentation, DEV v0.11.0, confirmed 2026-08-30.
  3. Every Human Review decision is recorded in the audit log with the reviewer's name and timestamp. Verify: navigate to Admin, then Settings, then Audit Log. Filter by event type. Confirm Human Review task decisions appear with the acting user's email, the decision, and the timestamp. Sourced from the audit-logs help documentation, DEV v0.11.0, confirmed 2026-08-30.
  4. The qualified professional reviews the AI output before it is used in a client deliverable. Process check: confirm the person who clicks Approve on a Human Review task is a qualified professional (CPA, EA, or supervised staff under a qualified professional's oversight), not an automated step or an unqualified user. AI in Dave by voolama drafts and summarizes. The professional judgment and the signature remain with the qualified professional.

Area 4: Audit log configuration (4 checks)

  1. The Audit Log tab is accessible. Verify: navigate to Admin, then Settings, then Audit Log tab. The tab is visible and shows a table of events. If the tab is not visible, the account does not have the Admin role or the audit:read permission. Sourced from the audit-logs help documentation, DEV v0.11.0, confirmed 2026-08-30.
  2. Retention is set above the 365-day default. Verify: navigate to Admin, then Settings, then General, then System Parameters, then Retention Policy. The default is 365 days. IRS Publication 583 (irs.gov/publications/p583) requires keeping business records for as long as they may be needed for tax purposes. Set retention to at least 2,555 days (7 years) to cover the longest common obligation. Set to 0 to retain indefinitely. Sourced from the audit-logs help documentation, DEV v0.11.0, confirmed 2026-08-30.
  3. SOC 2 or GDPR compliance mode is enabled if the practice's obligations require it. Verify: navigate to Admin, then Settings, then General, then System Parameters, then Audit Log. Confirm the desired compliance standard is toggled on. Without SOC 2 or GDPR mode, only mutating requests (POST, PUT, PATCH, DELETE) are logged. Read-access events for users, roles, secrets, API clients, OAuth providers, and reports are not captured. Sourced from the audit-logs help documentation, DEV v0.11.0, confirmed 2026-08-30.
  4. A test CSV export has been completed. Verify: navigate to Admin, then Settings, then Audit Log. Click the download button. A CSV file downloads with at least one event row. The audit-logs help documentation states: 'Exported data includes all event fields, making the output suitable for compliance record-keeping and external audit submissions.' Sourced from the audit-logs help documentation, DEV v0.11.0, confirmed 2026-08-30.

Area 5: Professional responsibility (4 checks)

  1. Client consent for AI use is confirmed before any client tax data enters a workflow. IRC Section 7216 (26 U.S.C. 7216, uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7216) makes it a federal offense for a tax preparer to disclose or use client tax return information without consent. Before any client tax data enters a Dave by voolama workflow, confirm your engagement letter addresses AI use and that consent has been obtained where required. This is a legal check: consult a qualified CPA or attorney on your specific obligations.
  2. No AI output is delivered to a client without a qualified professional's review. Process check: confirm that every client-facing deliverable produced with AI assistance has been reviewed and approved by a CPA, EA, or other qualified professional before delivery. The Human Review task in Dave by voolama records the review decision, but the professional responsibility for the deliverable rests with the qualified professional, not the software.
  3. The practice's engagement letters address AI use. Process check: review the standard engagement letter template. Confirm it discloses that AI tools may be used in preparing client work and addresses client consent where required by IRC Section 7216 or applicable state rules. This is a legal check: consult a qualified CPA or attorney on your specific obligations.
  4. AI is not used as a substitute for professional judgment on client-specific facts. Process check: confirm that AI output in Dave by voolama is used as a drafting and summarization aid, not as the final determination on client-specific tax positions, accounting estimates, or professional judgments. The qualified professional makes the determination. The AI produces a draft for the professional to review.

Role quick reference for an accounting practice in Dave by voolama

Dave by voolama (hellodave.ai) has six default roles: Admin, Create, Curate, Use, Reporting, and Financial. Roles are editable. For an accounting practice, four roles cover the typical team. Sourced from the admin-users help documentation, DEV v0.11.0, confirmed 2026-08-30.

RoleWhat this person doesTypical accounting practice use
AdminConnects AI providers, creates users, configures settings, views and exports the audit log.Practice owner or office manager. Sets up client workspaces, invites staff, configures retention.
CreateCreates and edits AI agents. Adds new agent versions with Config JSON.The person who writes and versions AI agent system prompts for specific tasks (summarization, draft letters).
CurateBuilds and edits workflows in the Workflow Editor. Saves new workflow versions. Changes workflow status from draft to active.The person who designs the workflow graph, including Human Review nodes and routing.
UseLaunches workflow instances and completes tasks (submitting input, approving or rejecting AI output).Staff who review and approve AI output. The qualified professional who clicks Approve on a Human Review task.
ReportingViews reports and audit logs (reports:read, audit:read). Cannot modify any settings.Practice owner or compliance lead who needs read-only audit log access without Admin access.

Where this advice stops

This checklist covers 22 technical and process checks for using Dave by voolama (hellodave.ai) on client work at an accounting or bookkeeping practice. It does not cover:

  • Tax advice. This checklist cites IRC Section 7216 (26 U.S.C. 7216, uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7216) and IRS Publication 583 (irs.gov/publications/p583) as context for the professional responsibility checks. These citations are illustrative, not exhaustive. Tax law changes, and your specific obligations depend on your practice type, client base, and state rules. Consult a qualified CPA or tax attorney on your specific obligations.
  • Legal advice. The IRC Section 7216 consent requirement is a federal criminal statute. Whether a specific engagement letter or consent form satisfies Section 7216 in a given situation requires a qualified attorney's assessment. This checklist is not a substitute for legal counsel.
  • Accounting standards compliance. This checklist does not address GAAP, GAAS, SSARS, or any other accounting or auditing standard. Whether AI-assisted work product meets applicable professional standards requires a qualified professional's assessment.
  • State-specific rules. State CPA boards and bar associations may have their own rules on AI use in client work. This checklist does not address state-specific obligations.
  • Building the workflow step by step. The Workflow Editor, node types, and agent configuration are covered in the companion guide: How Do I Set Up My First AI Workflow for My Small Business?

Frequently asked questions

How does Dave by voolama keep one client's tax data from appearing in another client's workspace?

PostgreSQL row-level security (RLS) policies enforced at the database layer. The PostgreSQL RLS specification (postgresql.org/docs/current/ddl-rowsecurity.html) states: 'When row security is enabled on a table, all normal access to the table for selecting rows or modifying rows must pass a row security policy.' A query that fails to identify its workspace returns no rows. The application cannot override this: the database connection holds no privilege to bypass those policies. Verify: log in as a user from Client A's workspace, navigate to Client B's subdomain. Access is denied. No vendor trust required.

Which Dave by voolama role should a bookkeeper assign to a staff member who only reviews AI output?

The Use role. In Dave by voolama (hellodave.ai), the Use role grants access to the Task Inbox and the ability to submit decisions (Approve, Reject, Request Changes) on Human Review tasks. It does not grant access to Admin settings, the Workflow Editor, or agent management. NIST SP 800-53 Rev 5 AC-6 section 6a (csrc.nist.gov/pubs/sp/800/53/r5/upd1/final) requires least-privilege role assignment: each user receives only the access necessary for their assigned tasks. Sourced from the admin-users help documentation, DEV v0.11.0, confirmed 2026-08-30.

Does IRC Section 7216 apply to using AI tools on client tax return information?

Yes. IRC Section 7216 (26 U.S.C. 7216, uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7216) makes it a federal offense for a tax preparer to disclose or use client tax return information without consent. Before any client tax data enters a Dave by voolama workflow, confirm your engagement letter addresses AI use and obtain client consent where required. This checklist is not legal or tax advice: consult a qualified CPA or attorney on your specific obligations.

What audit log retention does Dave by voolama recommend, and where do I set it?

The default retention is 365 days. Dave by voolama recommends at least 2,555 days (7 years) for SOC 2 and displays a warning if retention is set below this threshold when SOC 2 mode is active. Set retention at Admin, then Settings, then General, then System Parameters, then Retention Policy. Set the value to 0 to retain indefinitely. IRS Publication 583 (irs.gov/publications/p583) requires keeping business records for as long as they may be needed for tax purposes. Sourced from the audit-logs help documentation, DEV v0.11.0, confirmed 2026-08-30.

What happens to a staff member's audit history if their account is deleted rather than deactivated in Dave by voolama?

Deleting a user removes their audit history. Deactivation preserves it. Set the user's status to inactive at Admin, then Settings, then Users and Roles. An inactive user cannot log in and existing sessions are invalidated on the next API call. The admin-users help documentation states: 'Deactivating is preferred over deleting because it preserves audit history and allows reactivation later.' Sourced from the admin-users help documentation, DEV v0.11.0, confirmed 2026-08-30.

Sources

  1. PostgreSQL Documentation: Row Security Policies - open standard underlying Dave by voolama workspace isolation (postgresql.org)
  2. NIST SP 800-53 Rev 5: AC-6 section 6a Least Privilege, AU-11 section 11a Audit Record Retention (NIST CSRC)
  3. IRS Publication 583: Starting a Business and Keeping Records (IRS.gov)
  4. IRC Section 7216: Disclosure or use of information by preparers of returns (U.S. Code, Office of the Law Revision Counsel)

Last reviewed

Accounting Practice AI Checklist: Before Using AI on Client