Get to know chatGPT

If you have relatives in the field of programming / computer science, or with a geek side, you have surely heard of chatGPT? If not, a little remedial lesson.

What is chatGPT?

ChatGPT is an artificial intelligence (AI) based real-time chat tool developed by OpenAI[1]. It can be used to answer questions and provide information on a wide variety of topics, from art to quantum computing to medicine…

ChatGPT is able to continuously learn and improve its performance over time based on feedback from its users. This means that it will be able to adapt to your work style and your specific needs by taking questions that have been previously asked to it via its interface.

Why chatGPT is different from classic chatbots?

To answer this simple question, why not ask the question to the main interested party?


The answer of our interlocutor is rather surprising for a question for which a preformatted answer was probably not prepared.

What are the differences between chatGPT and other virtual assistants, like Siri or Alexa?

Once again, let’s ask our interlocutor:


We notice the nuance of the answer which requires understanding how a language model works. which is closer to the statistical analysis of the words present in a very large volume of data than to the simple query carried out in a database, as we are used to doing with a now simple search engine.

The contributions of chatGPT to chartered accountants and auditors

We again asked the question to our interlocutor. However, the answers given are politically correct (in particular the conclusion) but lack in our opinion of concrete, judge rather:


Based on this response, we have revised our article plan, and here are the contributions we foresee for our two professions: chartered accountant and auditor.

Documentary research

Thanks to its advanced intelligence, chatGPT can understand users’ questions relatively naturally and answer them accurately and quickly. Ultimately, an accountant could, for example, ask a question about a complex tax rule, and chatGPT will immediately provide him with a precise and detailed answer. This would allow information to be processed more efficiently and decisions to be made more quickly.

An improved virtual assistant 2.0

ChatGPT can also help us manage their time more efficiently. For example, it can be used to organize office tasks and appointments, allowing you to focus on the most important tasks and get them done faster.

We admit that we used chatGPT during the past week to prepare a response email to an unscrupulous customer…

A welcomer for the firm’s new clients

Available 100% of the time and accessible on mobile, after a learning phase supervised by the firm, we can imagine a GPT chat even to answer the first recurring questions of our customers: when do I have to pay my VAT? What should I indicate on my invoice? What documents should I send to the firm, and how often? What information should I mention on my expense report to recover the VAT?

The training of beginners in the cabinet

Time, as well as collaborators, are the scarcest resources in a practice. Thus, the firm recruits in order to find room for manoeuvre. However, is it useful to remember that beginners must also be trained…? With a connection to educational databases (hello Sup’Expertise?), we can imagine that chatGPT accompanies student employees, in the same way as students. The real problem will be to have an intelligent supervision of chatGPT so that the answers provided are adequate and adapted to French accounting and tax standards. Will we pool the supervision of an AI useful to our profession?

Interconnection with our software/FEC

ChatGPT could also be used to provide practical advice and recommendations to clients after prior validation by the accountant, utilizing his large body of knowledge on various accounting related topics. This can be especially helpful for clients who have specific questions or concerns and are unsure how to raise them with the accountant. ChatGPT could conduct the interview to develop the client’s issues and not stop at too general questions from the client: how to pay less taxes and social charges….

The limitations of chatGPT?

Although chatGPT was a real surprise at this stage, there are a few limitations to note.

Limited interactivity with the internet

ChatGPT does not have internet access and cannot browse the web to find information. It relies solely on its previously learned database to answer the questions posed. Thus, the supervision of the model remains limited to the knowledge and information available and cannot be confronted with the updated knowledge available on the Internet.

Adaptation of the model not possible

To our knowledge, chatGPT cannot connect with our accounting databases, For example, it cannot connect to Sidonie (the CNCC’s documentary database) or to specialized publishers: LexisNexis, RevueFifiduciaire, Éditions Francis Lefebvre.

quality vs quantity

ChatGPT was trained on a very large database of articles and web pages. Knowing that writing quality content is more complicated and resource-consuming than writing lesser quality content, one can easily think that in the absence of weighting of response sources, the responses provided by chatGPT are also poor quality or even false.

Text-only interactions

For now, the tool can only be used through a website on which you have to write a question and/or interact. Considering the voice recognition capabilities of voice assistants, a connection between the two paves the way for more human interactions through the use of voice.

The absence of rephrasing by chatGPT

Between two humans talking to each other, there is naturally a reformulation phase to ensure that the interlocutor has understood the question correctly. In the case of chatGPT, we can regret that it is not proposed to reformulate when the question is imprecise. This ability would make it possible to improve the relevance of the responses provided.

What remuneration for the authors of the data?

ChatGPT was trained from a lot of available data. However, it is unlikely that the authors of these data have granted the right to exploit them to train an AI learning engine. Consequently, one can wonder about a possible extension of the right author.

Between inspiration and copy: what border?

ChatGPT having been trained from a large volume of data, can we speak of inspiration on the part of the AI ​​or of copying?

From a computational perspective, AI learning remains a black box. In summary, we see that it works, but we don’t really know the reasons…

Cynically, the human is inspired and the AI ​​copies?

Notice to future memoirists

In view of the first tests, one might think that chatGPT is the holy grail for candidates for a diploma in accountancy (DEC). Indeed, we can ask him to suggest a plan or find a problem:


Even if chatGPT finds the idea, it is sure that it is not he who will have to convince the jury during the defense of the DEC. On the other hand, nothing suggests writing a dissertation dealing with chatGPT!

Undeniably, chatGPT has brought something new to the world of AI specialized in natural language processing. It remains imperfect, but an important step has been taken. From now on, it remains to be seen how it will actually be integrated into our offices and/or our business tools. There is no doubt that this integration will be rapid if our business software publishers get hold of it…

[1] OpenAI is a US-based, profit-capped company.

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Get to know chatGPT

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