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California CPA Magazine

Deadline Approaching to Implement New QM Standards

If you strip away the buzzwords, “decision intelligence” is simply the discipline of turning information into better action—consistently, transparently and at scale. That’s why accountants should be leading it. 

As a profession, we sit at the intersection of information (business intelligence, performance metrics, forecasts) and risk assessment (likelihood, mitigation strategies, consequences). We’re trained to ask, “What could go wrong?” and “What evidence supports this choice?” That blend of insight and prudence is exactly what decision intelligence (DI) requires, especially now that leaders are leaning on AI to generate options faster than they can evaluate them. 

A recent WorkLab podcast featuring Cassie Kozyrkov—who created the discipline of decision intelligence—offers timely reminders for any firm or finance team building AI-enabled decision workflows. Below I connect her core ideas to accounting practice and outline a practical DI playbook you can deploy right away. 

What Decision Intelligence Is (and Isn’t)

Kozyrkov defines DI as “the discipline of turning information to better action—any scale, any setting.” It breaks down silos between data, psychology, managerial science and risk. Put differently: DI is not “more dashboards.” It’s a repeatable decision system that starts with a clearly defined question, pre-commits to how evidence will be used, and specifies how uncertainty and risk will be handled before anyone looks at the numbers. 

That sequence matters. As Kozyrkov cautions, many “data-driven” decisions are actually data-decorated—we pick numbers to justify a choice we’ve already made. Her antidote is to set the goalposts before you kick the ball: pre-define the metrics, thresholds, and tiebreakers that will determine the choice. That’s objective logic applied to decisions, not just transactions—squarely in accountants’ wheelhouse. 

Pair that with AI’s ability to generate options and first drafts, and you get what I call the ultimate leadership partner: human judgment amplified by machine creativity, bounded by well-designed controls.

Avoid the Two Big DI Pitfalls in the AI Era 

. Generative AI can produce thousands of plausible answers. More options do not automatically yield better decisions. Without option limits and tie-breaker rules, teams waste time comparing immaterial differences that don’t change outcomes (in the podcast, this is illustrated by the Paris vs. Madrid syndrome). 

Biased evidence gathering and selection analysis

: Confirmation bias creeps in when teams look at data and evidence after forming a preference. As Kozyrkov notes, you can always move the goalposts post-hoc. 

AI changes the pace and shape of choices, but it doesn’t change who should be in the driver’s seat. As Kozyrkov puts it, you—the human—are the “author of meaning.” In firms and finance teams, that author is often the accountant who can translate strategy into criteria, evidence into action, and risk into resilient outcomes—all in a way that is unbiased and objective. 

Decision intelligence needs exactly that kind of leadership. Our profession is built for it. 

Accountants Are the Natural Leaders of Decision Intelligence

Accountants sit at the intersection of information and risk assessment—and can translate strategy into criteria, evidence into action and risk into outcomes.

CalCPA Staff

Firms performing audits or other engagements under AICPA standards must have its new system of quality management fully designed, implemented and ready for action by 

—represent a substantial shft in audit quality oversight. The standards retire long-standing quality control framework and replace it with a proactive, risk-based model that asks firms to understand their risks, tailor their responses and continuously evaluate whether their system of quality management is actually working.

The standards require deeper assessments, clearer accountability and ongoing monitoring, and implementation involves:

CalCPA has assembled tools and learning resources to help you build and refine your new system of quality management efficiently and confidently, including:

Take time now to review and finalize your system of quality management to ensure your firm is in compliance by Dec. 15.

Firms performing audits or other engagements under AICPA standards must have its new system of quality management fully designed, implemented and ready for action by Dec. 15, 2025. Here's how to get started.