Study Finds AI Assistants Overlook Public Records When Recommending CPA Firms

AIWorthy said in a press release that major AI assistants rarely checked federal records when recommending CPA firms for Single Audits. The study tested ChatGPT, Claude, Gemini, Perplexity and Google AI Mode with ten buyer questions, repeated five times, on August 11 and September 28, 2026.

Researchers compared the responses with Federal Audit Clearinghouse records for ten CPA firms in North Carolina's Research Triangle. The four firms handling 45 of the 75 recorded federal engagements received 24 recommendations across 250 August answers, while six smaller firms handling 30 engagements received 184 recommendations.

The assistants cited the Federal Audit Clearinghouse four times among 2,725 cited pages and did not cite the state licensing board. They also recommended firms under names no longer in use in 79 August answers and 85 September answers. One firm received 78 recommendations even though its website displayed only a maintenance page.