When AI extracts the information, who catches the exception?
Before considering AI-assisted document extraction, ask a quieter question: what happens when the information is missing, unclear or inconsistent?
A workflow needs more than a way to move information from a document into a system. It needs a clear path for the items that do not fit. Who notices an exception? Who decides what to do next? How does the issue get back to the person who can resolve it?
For a CPA firm, this can begin with a simple map of document intake. Follow an item from arrival through the point where someone decides it is ready for preparation. Identify the review step, the person responsible and the way an unresolved question is recorded.
Then ask what an AI-assisted step would change. Which output would require review? What would cause someone to stop the process? Who would own that decision? These questions help define the conditions a proposed tool would need to meet.
The aim is to make responsibility visible before introducing another way to process information. A useful next step is to choose one exception your team encounters and trace how it gets resolved today.