Level 1 gave you the vocabulary and the boundaries. Level 2 puts AI to work on the tasks that fill an accountant's day: drafting a technical accounting memo, explaining a month-end variance, preparing review notes on a tax return, extracting the rule from a revenue procedure, answering a client's question about an IRS notice, and deciding whether a document may be pasted into a tool at all.
The course is organised around five workflows. Each starts with a plain-language look at what a language model can and cannot do for that task, then a worked accounting example built on fictional companies and taxpayers, then a practical exercise you complete in your own tools. Every lesson names the point at which a qualified person — a CPA, an enrolled agent, a reviewing partner, or a controller — must review the output, because in accounting the signature on the return, the report, or the close package carries the accountability, not the software.
You will build a personal prompt library for workpapers, memos, research, and client communication; a tie-out routine that traces every AI statement about a balance, a standard, or a tax rule back to the ledger, the Codification, the Code, or the regulation it came from; and a documentation habit that shows a reviewer exactly how AI was used on an engagement. You will also work through the confidentiality rules that are specific to this profession: the AICPA Confidential Client Information Rule, Internal Revenue Code section 7216 and its regulations on disclosures to contractors, and the FTC Safeguards Rule as the IRS explains it to tax professionals.
The final examination draws randomly from the full question bank and is scenario-based. This is an independent educational course offered by AI Coalition Network. It does not replace CPA licensure, enrolled agent status, the standards of any state board of accountancy, or the professional standards that govern tax, attest, and accounting work.