In an article for the Pennsylvania CPA Journal, partners Marc S. Voses and Jonathan S. Ziss explore how the growing integration of artificial intelligence into accounting software is creating new professional liability and insurance coverage challenges for certified public accountants. Titled “AI, Coverage Gaps, and the Risk of Uninsured Claims,” the article examines how AI has become embedded in many of the tools accounting professionals use every day, often operating behind the scenes through tax preparation software, audit analytics platforms, bookkeeping systems, and document management applications.

The authors explain that as AI increasingly influences professional judgment and client deliverables, liability risks can arise even when practitioners do not intentionally adopt AI tools. They point to scenarios in which AI-generated tax recommendations, automated classifications, or machine learning-driven audit analyses contribute to errors that later result in negligence claims. In those situations, the involvement of AI can become part of the factual narrative of a dispute, regardless of whether the CPA was aware of the technology’s role in the decision-making process.

Voses and Ziss also discuss the insurance implications of these evolving risks. They note that traditional professional liability policies were designed to address professional errors and omissions, not necessarily claims involving algorithmic decision-making. As a result, insurers may closely examine whether AI-related losses fall within the scope of existing coverage. The authors further highlight how differing interpretations of what constitutes “artificial intelligence” can create uncertainty during coverage determinations, potentially leading to disputes, delays, and exposure to uninsured losses.

READ THE FULL ARTICLE HERE: “AI, Coverage Gaps, and the Risk of Uninsured Claims,” Pennsylvania CPA Journal, September 1, 2026 (Subscription required)

MORE ABOUT GOLDBERG SEGALLA’S Marc S. Voses:

Marc is a seasoned authority on complex coverage disputes involving a broad spectrum of policies, including cybersecurity and data privacy, technology and media, trade credit and political risk, professional and management liability, directors and officers (D&O), property, and commercial general liability. Co-chair of the firm’s Cybersecurity and Data Privacy practice, Marc is also a pioneer in the emerging cyber subrogation area, having developed winning strategies to maximize recoveries.

MORE ABOUT GOLDBERG SEGALLA’S JONATHAN S. ZISS:

Jonathan is co-chair of the firm’s Management and Professional Liability practice, chair of its Aviation Litigation practice, and a member of its Commercial Litigation and Cybersecurity practices. He devotes much of his practice to the representation of professionals, including accountants, attorneys, bankers, design professionals, insurance agents/brokers, directors and officers, and fiduciaries, in administrative and civil proceedings. He counsels and defends not-for-profit entities such as homeowners’ associations, faith-based organizations, and others, in management liability litigation as well as non-litigated disputes. Jonathan counsels clients and litigates, arbitrates, and mediates commercial disputes in a wide range of industries, from healthcare to hospitality. In addition, as a member of the firm’s cyber incident response team, he manages compliance and loss mitigation campaigns in the aftermath of data breaches.