AI Policy

Artificial Intelligence (AI) Policy

North Carolina Society of Enrolled Agents (NCSEA)

Effective Date: 6/09/2025

1. Introduction

This policy was created with the assistance of Artificial Intelligence (AI) tools to ensure clarity and comprehensiveness.

This policy establishes guidelines for the responsible, ethical, and compliant use of Artificial Intelligence (AI) by the North Carolina Society of Enrolled Agents (NCSEA). The policy supports NCSEA’s mission, upholds public trust, and ensures adherence to professional, legal, and ethical standards.

2. Definitions

• Covered persons: Employees, board members, officers, members, contractors, volunteers, speakers, vendors, and anyone utilizing NCSEA resources.
• AI Systems: Large Language Models (LLMs), AI-enhanced software, plugins, bots, automated tools, and data-enabled decision-making platforms.
• Platforms: Websites, web-based forums, social media accounts, online discussion boards, digital communication channels, and software operated by or representing NCSEA.

3. Policy Provisions

3.0 Event and Meeting Recordings

AI systems must not be used to record any NCSEA-hosted events or meetings without prior written approval from the NCSEA Board. Covered persons violating this provision must promptly delete unauthorized recordings and may face additional disciplinary measures, including suspension or termination of their NCSEA membership.

3.1 Responsible Use

Covered persons must ethically and responsibly use AI systems, avoiding:

• Causing harm to individuals or organizations
• Violations of privacy
• Spreading misinformation without verification
• Unauthorized disclosure or misuse of taxpayer data
• Fully automated decisions without human oversight

3.2 Legal and Regulatory Compliance

Use of AI systems must comply with:

• Federal and North Carolina state laws
• IRC §7216 and Circular 230 standards
• NCSEA’s Code of Ethics
• All applicable contractual or licensing requirements

3.3 Transparency

When AI-generated content, advice, or analysis is shared publicly (e.g., presentations, articles, forums), include clear disclosure, such as:

• "Portions of this content were generated or enhanced using Artificial Intelligence (AI) tools."

3.4 Data Privacy and Security

AI systems processing data must adhere to NCSEA’s Data Privacy Policy (to be developed if not existing). Personally identifiable information (PII), taxpayer data, or sensitive NCSEA information must:

• Obtain explicit consent if shared externally
• Be anonymized or de-identified
• Be stored securely, in compliance with existing standards

Example: Replace taxpayer details with generic identifiers (e.g., "Taxpayer A").

3.5 Bias and Fairness

Covered persons must proactively identify and mitigate bias or discriminatory outputs from AI systems. Regular reviews should occur to:

• Identify unintended bias
• Ensure outputs do not marginalize or misrepresent individuals or groups

3.6 Human Oversight

AI tools are to augment—not replace—professional judgment. Decisions impacting members, taxpayers, or the public must involve human evaluation and accountability.

3.7 Training and Education

Covered persons using AI must complete annual training on responsible use, ethical considerations, and regulatory compliance through NCSEA, NAEA, or approved educational providers.

3.8 Third-Party AI Tools

Third-party vendors utilizing AI must comply with standards consistent with this policy. NCSEA will verify:

• Data protection measures
• Ethical algorithm deployment
• Legal and regulatory compliance

4. Incident Reporting Procedure

Suspected policy violations must be reported promptly via email or written notice to the NCSEA Executive Committee or President, detailing:

• Date and nature of the incident
• Involved parties
• Relevant supporting information

5. Enforcement Actions

Violations may result in:

• Removal of content
• Revocation of platform or system access
• Disciplinary measures per NCSEA’s bylaws, Article [X], Section [Y]
• Reporting to external regulatory bodies, if required

6. Annual Review and Revision

This policy will undergo annual review by the NCSEA Executive Committee or an appointed subcommittee, with updates presented to the Board for approval.

7. Contact Information

Questions regarding this policy or its implementation may be directed to:

North Carolina Society of Enrolled Agents (NCSEA)
PO Box 937 | Conover, NC 28613
Tel: 828.464.8300 | Email: [email protected]

8. Version History