Differentiating agentic and generative AI — and more with a Tech Q&A author
Journal of Accountancy Podcast · AICPA & CIMA
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Show Notes
In this episode, Wesley Hartman, co‑author of the Journal of Accountancy's Technology Q&A column, discusses how AI is reshaping work for accounting firms.
He explains the difference between generative and agentic AI and why both matter for firm workflows. Hartman also outlines the most pressing AI risks for CPAs, including hallucinations and emerging deepfake‑driven scams, which he wrote about in the February Tech Q&A. He closes the conversation with practical guidance for adopting AI tools methodically while avoiding common pitfalls.
Also, here are a few Technology Q&A columns related to the discussion:
- "How CPAs Can Combat the Rising Threat of Deepfake Fraud," May 1, 2025
- "AI-Powered Hacking in Accounting: 'No One Is Safe'," Oct. 1, 2025
- "Creating an AI Agent in ChatGPT," Nov. 1, 2025
What you'll learn from this episode:
- The ways Hartman uses AI in his own work.
- The difference between agentic and generative AI.
- Why "confidently wrong" AI responses can present risks for firms.
- How inaction or "wait‑and‑see" thinking can create its own form of AI risk.