- Scope ID
- S-1
- Team and contractors
- 24 employees and 4 contractors across bookkeeping, advisory and operations
- Purpose
- Your partners need consistent staff rules before approving AI-assisted client work.
- Review period
- October 2026 fictional exercise
- Excluded areas and reason
- Operational examples for everyday firm work. This edition does not provide tax advice, audit methodology, assurance procedures or a determination of professional or legal compliance.
- Accountable owner
- Firm operations lead
- Next review
- 2026-10-22
Ledger Grove Advisory — fictional records
Completed example with unresolved work. No source documents or customer records are included.
Policy scope
AI uses
- Use ID
- U-1
- Tool or embedded feature
- ProcedureDraft
- Account or plan
- Company-managed example account
- Team / role
- Operations
- Business purpose
- Draft an internal bookkeeping procedure using synthetic examples
- Observed information categories — not permission
- Firm-owned procedures and synthetic transactions
- Permitted information categories
- Firm-owned procedures and synthetic transactions
- Approved use and access conditions
- Engagement partner checks steps and recalculates numerical examples against source records
- Permission decision reference
- Fictional records / Ledger Grove Advisory / E-1
- Files, connectors and permitted actions
- No connectors or external actions in this example
- Approval status
- Restricted
- Owner
- Engagement partner
- Source reference
- Fictional staff disclosure and review note
- Evidence confidence
- Self-reported
- Next review
- 2026-10-22
- Use ID
- U-2
- Tool or embedded feature
- LedgerNote
- Account or plan
- Account details awaiting review
- Team / role
- Bookkeeping
- Business purpose
- Summarize bookkeeping exports for client discussions
- Observed information categories — not permission
- Transaction details, bank references and possible personal information
- Permitted information categories
- None pending permission review
- Approved use and access conditions
- Engagement partner checks client permissions, approved fields and vendor processing terms
- Permission decision reference
- Not recorded
- Files, connectors and permitted actions
- Not verified
- Approval status
- Unapproved
- Owner
- Engagement partner
- Source reference
- Fictional staff disclosure and review note
- Evidence confidence
- Self-reported
- Next review
- 2026-10-22
- Use ID
- U-3
- Tool or embedded feature
- BriefDraft
- Account or plan
- Company-managed example account
- Team / role
- Advisory
- Business purpose
- Draft explanations from verified public guidance and synthetic figures
- Observed information categories — not permission
- Public sources and synthetic financial examples
- Permitted information categories
- Public sources and synthetic financial examples
- Approved use and access conditions
- Qualified reviewer checks current primary sources and reconciles every figure; client advice follows the normal review process
- Permission decision reference
- Fictional records / Ledger Grove Advisory / E-1
- Files, connectors and permitted actions
- No connectors or external actions in this example
- Approval status
- Restricted
- Owner
- Engagement partner
- Source reference
- Fictional staff disclosure and review note
- Evidence confidence
- Self-reported
- Next review
- 2026-10-22
Client restrictions
- Restriction ID
- CR-1
- Client / engagement reference
- Fictional Alder engagement
- AI, data, disclosure or rights restriction
- Engagement Alder excludes identifiable client ledgers, tax records and bank information from AI tools until the engagement partner records an approved purpose and data boundary.
- Contract / instruction reference
- Fictional engagement instruction E-1
- Account owner
- Engagement partner
- Affected use IDs
- U-1; U-2; U-3
- Next review
- 2026-10-22
Policy decisions
- scope rule
- Draft for Ledger Grove Advisory: applies to 24 employees and 4 contractors across bookkeeping, advisory and operations. Operational examples for everyday firm work. This edition does not provide tax advice, audit methodology, assurance procedures or a determination of professional or legal compliance.
- accounts rule
- Use only a reviewed tool, account and purpose combination. Personal accounts and new connectors require review.
- data rule
- Engagement Alder excludes identifiable client ledgers, tax records and bank information from AI tools until the engagement partner records an approved purpose and data boundary.
- creative rule
- Engagement partner checks steps and recalculates numerical examples against source records
- meetings rule
- Check participant permissions, processing terms and retention before any recording or AI summary.
- contractors rule
- Qualified reviewer checks current primary sources and reconciles every figure; client advice follows the normal review process
- agents rule
- No autonomous actions or new system permissions without the existing change-owner approval.
- people rule
- Consequential decisions about people are outside this initial policy exercise.
- requests rule
- Send new uses and exceptions to the Firm operations lead. Keep pending requests paused.
- incident rule
- Stop uncertain use, preserve facts and notify the Firm operations lead through the normal incident process.
- review rule
- The Engagement partner reviews sources and output before external delivery. Review the policy when tools, contracts or data boundaries change.
Document control
- policy version
- 0.3
- policy owner
- Firm operations lead
- approver
- Engagement partner
- approval date
- Not recorded
- effective date
- Not recorded
- review date
- 2026-10-22
- approval reference
- Not recorded
- status
- Draft
- full policy location
- Fictional handbook / draft AI policy
- approved list location
- Fictional approved-use list / review pending
- requests contact
- Firm operations lead
- incident contact
- Firm operations lead
Requests and exceptions
- Request ID
- EX-1
- Related use ID
- U-2
- Business need
- Summarize bookkeeping exports for client discussions
- Requested data and access
- Transaction details, bank references and possible personal information
- Decision
- Pending
- Conditions and alternative
- Permission and field-level handling for real client exports remain unconfirmed
- Approver
- Engagement partner
- Decision date
- Not recorded
- Expiry / review date
- 2026-10-22
Rollout records
- Activity ID
- RO-1
- Audience
- 24 employees and 4 contractors across bookkeeping, advisory and operations
- Activity
- Briefing
- Policy version
- 0.3
- Owner
- Firm operations lead
- Planned date
- 2026-10-22
- Actual completion date
- Not recorded
- Evidence reference
- Not recorded
- Result and open gap
- Planned only. Approval of the staff policy must precede rollout.
- Activity ID
- RO-2
- Audience
- Staff and contractors after policy approval
- Activity
- Understanding check
- Policy version
- 0.3
- Owner
- Firm operations lead
- Planned date
- 2026-10-22
- Actual completion date
- Not recorded
- Evidence reference
- Not recorded
- Result and open gap
- An assistant produces a plausible reconciliation with a total that differs from the ledger. Recalculate from the source, record the correction and obtain the designated review before using the result.
Rollout participants
No records yet. Follow-up remains open.
Actions
- Action ID
- A-1
- Related use ID
- U-1
- Action and completion evidence needed
- One worked reconciliation still needs independent checking. Engagement partner checks steps and recalculates numerical examples against source records
- Owner
- Engagement partner
- Due date
- 2026-10-22
- Status
- In progress
- Completion evidence reference
- Follow-up evidence not yet supplied
- Action ID
- A-2
- Related use ID
- U-2
- Action and completion evidence needed
- Permission and field-level handling for real client exports remain unconfirmed. Engagement partner checks client permissions, approved fields and vendor processing terms
- Owner
- Engagement partner
- Due date
- 2026-10-22
- Status
- Blocked
- Completion evidence reference
- Follow-up evidence not yet supplied
- Action ID
- A-3
- Related use ID
- U-3
- Action and completion evidence needed
- Two contractors have not confirmed personal-tool use. Qualified reviewer checks current primary sources and reconciles every figure; client advice follows the normal review process
- Owner
- Engagement partner
- Due date
- 2026-10-22
- Status
- In progress
- Completion evidence reference
- Follow-up evidence not yet supplied
Evidence
- Evidence ID
- E-1
- Related use ID
- U-1
- What this record supports
- Partner-approved tool and data-use decision
- Approved repository reference
- Fictional records / Ledger Grove Advisory / E-1
- Owner
- Firm operations lead
- Reviewed on
- 2026-10-08
- Scope and limitations
- Illustrative reference only; underlying source document is not included.
- Evidence ID
- E-2
- Related use ID
- U-2
- What this record supports
- Source-to-output reconciliation record
- Approved repository reference
- Fictional records / Ledger Grove Advisory / E-2
- Owner
- Firm operations lead
- Reviewed on
- 2026-10-08
- Scope and limitations
- Requested; not yet supplied. No permission is established.
- Evidence ID
- E-3
- Related use ID
- U-3
- What this record supports
- Staff briefing and acknowledgment record
- Approved repository reference
- Fictional records / Ledger Grove Advisory / E-3
- Owner
- Firm operations lead
- Reviewed on
- 2026-10-08
- Scope and limitations
- Illustrative reference only; underlying source document is not included.
Imported source records
No records yet. Follow-up remains open.