Artificial Intelligence for Accountants, Lawyers and Business Consultants: Why Vertical Specialization Is the Only Professional Option -

Artificial Intelligence for Accountants, Lawyers and Business Consultants: Why Specialization is the Only Professional Option

Artificial intelligence for accountants, lawyers and business consultants: why vertical specialization is the only career option

With the simultaneous implementation of the GDPR, the AI ​​Law (Law 132/2025) and NIS2, the Italian AI market is at a very important crossroads for professional companies: continue with generic systems that pose increased regulatory risks due to the violation of these regulations, or adapt vertical programs designed specifically for the Italian professional environment.

"The debate is not whether to adopt AI, but which one to choose," explains Simon Brancozzi, scientific director of AI Accounting and author of publications in IEEE Xplore.“General systems have broad but shallow knowledge for decision making

Professionals involved in financial and legal responsibilities require complete vertical specialization."

Regulatory context: Convergence 2026

2026 represents the year of European regulatory convergence, with three satellite pillars simultaneously redefining the professional AI landscape.

In 2025, GDPR shows even more stringent enforcement, with 335 European fines totaling €1.1 billion, with an average fine of €298,000 per breach.In Italy, the Privacy Commissioner imposed fines of more than 17.5 million euros in the first eight months of 2025, with a particular focus on cross-border data processing and the right to be forgotten.Therefore, professional firms using AI systems must maintain full control over client data and ensure compliance in the event of an audit.This guarantee is not available with general purpose AI because you "lose control of your data".

The artificial intelligence law implemented in Italy by Law "132/2025" of October 10, 2025 introduces strict requirements for high-risk systems from August 2, 2026: full audit trail, guarantee of explanation, risk documentation, free of discriminatory bias.Fines of up to 7% of global annual turnover.Italy to implement full national law on artificial intelligence The first European country to go into effect is expected to fully implement European artificial intelligence legislation.

Although NIS2 does not directly enforce professional firms, it introduces an indirect contractual mechanism.Large professional clients under NIS2 include accountants, business consultants and supplier lawyers.

Hidden dangers of shared systems

The e-book published by AI Commercialista analyzes in detail four main risks associated with the use of common artificial intelligence systems in the professional sector.

- The first risk is loss of control over data.Many AI systems work by processing data transmission to external servers located in third countries.This raises immediate questions of GDPR compliance: How can a practice guarantee the right to be forgotten if data has been transferred to third parties?How does the lack of cross-border processing manifest itself if the system architecture includes international servers?These are not theoretical questions: they are the central issues of Privacy Guarantor tests.

- The second risk is related to the quality and verification of the answers.General AI systems are trained on different and non-specific data, which brings with it the risk of uncertainty about tax and specific laws.The phenomenon known as "delusion" - when AI generates reliable but incorrect answers - represents an unacceptable professional risk for accountants or lawyers.How can you rely on tax/legal opinions or strategic advice on answers that cannot be verified?Professional responsibility remains with all professionals, regardless of the tools used.

- The third problem is related to lack of clarity.The AI ​​Act requires higher authorities to provide valid information for their decisions.The special tax response system must be able to correctly identify the legal provisions, the relevant court and the procedures of the revenue department.Without this research, the tool is not suitable for professional use and may not comply with the AI ​​Act from August 2, 2026.

- The fourth risk that is often underestimated is conversational bias.Some AI systems are designed to “satisfy,” trying to get the user right to improve the conversational situation even when the user is wrong.In a professional environment, this is dangerous: the accountant needs tools that correct him when he makes a mistake, not tools that confirm mistakes to please him.

Answer: special vertical equipment

With 800 client accountants and 600 firms operating throughout Italy, AI Accountant has developed a complete suite of AI applications based on absolute vertical specialization.

NASSAU is fiscal, the first LLM (Large Language Model) high-level collaborative engine designed specifically for accountants and lawyers, focusing on the civil and accounting fields. The ability to analyze private documents ensuring accurate legal-financial incorporation and data security.Apparently 99.8% accurate with "zero illusions".Nassau double-checks the result. One refers to the actual existence of the document (discipline, judgment, practice, etc.) and one refers to the relevance of the question to the context of the question.This completely eliminates the risk of confusion and guarantees the highest accuracy of the results.

AI Tax Optimizer is the only application in Italy with an expert in tax law.Improve any tax position by analyzing the taxpayer's situation, identifying ways to spend money efficiently, fully complying with Italian law and creating complete reports of 70 pages with all the mentioned controls.It does not offer standard solutions: each strategy is accompanied by a reference to the administration, effective governance and practice of the Treasury Agency, each result is fully defended in the courts as well.

However, Control Dashboard is the first cloud software to measure and create the right structures and business continuity according to Article 2086, paragraph 2 of the Civil Code and the crisis reform (Article 3 of Decree-Law No. 14/2019).According to the Kaplan and Norton Balanced Scorecard, it ensures the health and continuity of the business in accordance with ISA 570 and iSA 325 and the ODCEC Milan guidelines on the business plan.

AI Company Valuation, on the other hand, is the world's first application with a joint hierarchical LLM system and a specialized economic-business-legal and tax plugin that calculates the value of a company, reputation and intangible assets in minutes without human intervention using the 14 most common valuation methods in business science, just starting from a very small XBRL file.

Super Business Plan AI is the only service in the world that generates business plans without human intervention following the guidelines of ODCEC of Milan, ABI and EBA, can be identified with one click from the XBRL page.The documents created include budget analysis, valuation, scenario analysis, SWOT analysis, technical map, ESG map, economic and financial simulation, conceptual analysis and sustainability analysis according to the technical standards required by banks and investors.

White Balance Sheet and Strategy Map, meanwhile, represents the world's first LLM collaboration tool with a specialized embed that, with a single click, balance sheet analysis, Rating, scenario analysis, SWOT analysis, strategy map, ESG map, easily by uploading an XBRL file.The software complies with the regulations of the Milan decree, EBA and article 2086 c.2.

Nassau - the vital heart of technology

As seen earlier, this is the first joint LLM for legal and tax professionals.

The difference compared to the generalist system is in four important aspects:

- Nassau also considers the consequences.The actual existence of a document (law, decision, practice, etc.) referred to and the importance of the subject related to the subject of a document question.This completely eliminates the risk of imagination and ensures high accuracy of results.

- 99.8 percent accuracy of the report is related to "zero hallucination" from a legal and financial point of view.While public systems are trained on various information from the Internet, NASSAU is trained on Italian tax laws, jurisprudence, revenue agency practice, economic-business doctrine.This means that every answer is checked, labeled and professionally protected.

- The ability to analyze private documents ensuring data security is the second differentiator.The system can process financial statements, tax returns, confidential documents while maintaining rigorous protection protocols.These are not general promises, but architectures designed specifically to comply with the GDPR and the AI ​​Act.

- Absence of conversational insults is the third feature.NASSAU does not try to correct the user: it corrects errors, reports inconsistencies, and highlights tax risks.It is a professional tool, not a conversational assistant designed for entertainment.

To support Italian accountants in understanding these issues, Simone Brancozzi has published the e-book "Artificial intelligence for accountants - Why specialized applications are the only professional choice", free of charge.

The e-book explains the technical differences between generic and vertical systems, presents concrete use cases and provides a working checklist for assessing the compatibility of AI tools used in research.

"The goal is not promotion, but education," explains Francosi."We want every accountant to understand exactly what it means to use a general AI system compared to a specialist. The implications are not just technical, but many anyway, they are: regulation, professionalism, reputation."

The technical approach of AI Accountista is validated by IEEE publications

The evolution of the role of the accountant

“Intelligent knowledge does not replace accountants: it transforms them from taxpayers to strategic business partners”, concludes Brancozzi."But this evolution must be done with professional tools, not with general information. It's like the difference between using Excel and official models and using a sports calculator to write a balance sheet."

Italy's professional consulting sector is facing a technological crossroads.On the one hand, generalist systems are economical but risky at the regulatory and professional level.On the other hand, custom vertical applications, designed specifically for the Italian context, are naturally regulatory compliant and scientifically validated.