Professional services (legal, accounting, consulting)

Law firms, accounting firms and consultancies use generative AI to draft, research and analyze with confidential client information. The core risks are professional secrecy and liability for errors, so professional bodies expect due diligence on tools, informed client consent and human verification of every output.

Relevant sector rules

No AI-specific laws for professional services exist in the ten jurisdictions. Professional secrecy, ethics rules and data protection laws apply. US: ABA Formal Opinion 512 (2024) requires technological competence, assessing disclosure risk before entering client data and specific informed consent rather than boilerplate engagement terms; many state bars and courts also require disclosure or verification of AI use in filings. EU and Spain: the AI Act (literacy and prohibitions) and the GDPR, including a processor agreement with the AI vendor; the AEPD published a model generative AI policy. Peru: justice is a priority sector under the AI regulation (deadline passed on Sep 10, 2026), which reaches firms serving the justice system. Brazil: the OAB issued recommendations on generative AI in legal practice. Colorado SB 26-189 may cover legal services as a consequential decision from 2027 (to be confirmed).

Typical AI uses

Sector regulators

Spain: General Council of Spanish Lawyers
Institute of Accounting and Auditing (ICAC)
Spanish Data Protection Agency (AEPD)
Colombia: Superintendency of Industry and Commerce (SIC)
Peru: National Personal Data Protection Authority (Ministry of Justice)
Argentina: Agency for Access to Public Information (AAIP)
Brazil: Brazilian Bar Association (OAB)
United States (federal): American Bar Association (ABA), ethics opinions
Public Company Accounting Oversight Board (PCAOB)