New resource gives firm leaders a strategic framework to help make informed technology decisions around artificial intelligence.
NEW YORK (June 9, 2026) — CPA.com, the trusted partner in accounting and finance transformation, today released Build vs. Buy: The Decision Framework for AI in Accounting Firms, a practical guide to help firm leaders make strategic AI investment decisions. The resource is part of CPA.com’s ongoing AI initiative, which aims to accelerate the profession’s understanding and application of this transformative technology.
“The firms that will differentiate in the AI era are not necessarily the ones moving the fastest — they're the ones moving most intentionally,” said Michael Cerami, EVP, CPA.com. “Each technology decision is also a business model decision. Leaders who understand this will build practices that are more adaptable, more resilient and better positioned to deliver long-term value to clients."
Developed by the CPA.com AI Working Group — a task force made up of firm, finance and technology leaders from across the profession — and in collaboration with radical, an innovation and business transformation consulting firm, the framework guides firms through a three-condition decision model and a six-question litmus test for evaluating AI capabilities and tools.
Key focus areas include:
- When to build vs. buy vs. build around — A three-condition model covering one-off utilities, core competencies, and commodity systems, with a capability grid for plotting any AI tool by how unique and how strategic it is to the firm.
- The six-question litmus test — A structured set of questions to help leadership assess uniqueness, differentiation potential, ownership, vendor risk and security maturity before committing to any approach.
- The vibe-coding iceberg — A breakdown of the hidden operational, risk, governance and people costs that firms consistently underestimate when a promising prototype is mistaken for production-ready software.
- Common failure patterns — Practical guidance on avoiding shadow IT, cross-client data leakage, pricing-model whiplash, key-person risk and maintenance blind spots.
The framework complements CPA.com’s AI Solution Due Diligence Guide for Accounting Firms, which provides deeper guidance for firms that have made a buy decision and are evaluating AI solution partners.
The CPA.com AI working group continues to explore emerging opportunities and challenges in AI, and will help deliver practical insights, guidance, tools and resources to support practitioners on their AI journeys.
To access the framework and additional AI-focused tools and resources, visit CPA.com/AI.
About CPA.com
CPA.com is the trusted partner in accounting and finance transformation, enabling firms and finance teams to evolve and innovate across audit, tax and advisory services. It delivers leading-edge strategies, resources and technologies to help firms and finance teams of all sizes stay ahead of a rapidly changing marketplace, deliver more value to clients, and position for long-term success. CPA.com is an affiliate of the American Institute of CPAs (AICPA). For more information, visit www.CPA.com.
