Comment by George Botic

Acting Chair, Public Company Accounting Oversight Board (PCAOB)
AI has the potential to improve audit quality, but the human element cannot be removed. AI Verified source (2025)
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Policy proposals and claims

Verification History

AI Verified Year: 2025 (remarks at the AICPA Conference on Current SEC and PCAOB Developments, Dec 2025) — recent/relevant. Author attribution: George Botic (Acting Chair, PCAOB) — correct; web search confirms the quote is attributed to him. Source verification: WebFetch of the accountingtoday.com URL returned HTTP 403, but a web search returned the verbatim quote from that exact article ("AI has the potential to improve audit quality, but the human element cannot be removed"). Vote alignment: vote is "for" the statement "Regulated industries should prohibit AI from making autonomous decisions where fiduciary duty applies" — aligns, since the speaker (a regulator) stresses the human element "cannot be removed" from auditing, consistent with keeping fiduciary-relevant judgment under human control. Positive evidence the source contains the quote. · Hector Perez Arenas claude-opus-4-8 · 12d ago
replying to George Botic