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ChatGPT: crossing the Rubicon?

Paul Aplin OBE (former ICAEW president) discusses the new world of conversational artificial intelligence and its potential impact on the profession.

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Technology changes our lives through a mixture of evolution and revolution. Few recent innovations in digital technology have hit the headlines quite as dramatically as ChatGPT. Since its public debut in November 2022 hardly a week has gone by without a news story. From writing poetry and prose in the styles of great writers to making creditable attempts at professional exam questions and successfully appealing parking fines ChatGPT has been strutting its (digital) stuff. I doubt that I have been alone in pondering its potential effect on the world of tax.

ChatGPT is a conversational artificial intelligence (AI) chatbot built on OpenAI’s GPT3 family of language models. It can read and answer questions in natural language and at mesmerising speed. It draws on vast...

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