November 6th, 2026

BlueVal is proud to share that Andreas Dal Santo, CFA, ABV, Partner of BlueVal Group, served on the AICPA FVS AI Implementation Task Force. The Task Force developed the Artificial Intelligence (AI) Implementation Framework for Forensic and Valuation Services (FVS) Practices, now available as an online resource for FVS Section members.

The Framework builds on the Guidelines for Responsible Use of Artificial Intelligence (AI) in Forensic and Valuation Services Engagements, which the AICPA FVS Executive Committee issued in 2025 and to which Andreas also contributed. Where the Guidelines address individual engagements, the Framework addresses the practice as a whole. It sets out seven steps, starting with governance and guardrails and running through workflow assessment, AI literacy, use-case selection, tool evaluation, piloting, and ongoing quality control. Together, the steps help valuation and forensic practices adopt AI while protecting confidentiality, preserving professional judgment, and supporting compliance with SSVS No. 1 and SSFS No. 1. The Framework’s guiding principle is simple: governance comes before deployment, with rules first and tools second.

The resource suite, available to AICPA FVS Section members, includes:

  • an interactive webpage
  • the full Framework
  • a customizable AI Internal Use Policy template
  • a fillable implementation checklist
  • a standalone guide to evaluating and selecting AI tools

Alongside Andreas, the Task Force included Kevin Couillard, Greg Endicott, Katie Gilden, Karen Kaseno, Nancy Duong, Tapasvi Likhi and Ron Seigneur. The work received invaluable support from AICPA staff: Christine N. Cutti-Fox, Director, Forensic & Technology Services; Mark Smith, Director, Valuation Services; Alicia Ross, Senior Manager, Valuation Services; and Caroline Sullivan, Senior Manager, Forensic Services. Members of the FVS Executive Committee, the Business Valuation Committee and the Forensic and Litigation Services Committee also provided review and feedback.

Explore the AI Implementation Framework for FVS Practices (the overview is public; downloadable resources are available to AICPA FVS Section members)

Categories: Firm News, Guides
Tags: Andreas Dal Santo, FVS, AICPA, Artificial Intelligence, AI Governance, Business Valuation, Forensic Services