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May/June 2023 » Chat GPT Resources for CPAs
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Susan B. Anders, PhD, CPA/CGMA
Chat GPT is an artificial intelligence (AI) chatbot developed by the OpenAI organization. Many readers may already be familiar with chatbots, which are software applications that simulate human conversation via text or voice interactions. The “GPT” in Chat GPT stands for Generative Pre-training Transformer; it is a large language model (LLM) that is trained to create text that is intelligible to humans. It depends on a form of machine learning (ML) that trains neural networks to recognize patterns and make connections in data. (See Vident Dwivedi, “How Chat GPT Will Impact Accounting,” Data Driven Investor, April 5, 2023, https://bit.ly/3CLZzSB.)
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