Use ChatGPT Work as a read-only accounting workbench: assemble approved exports and source documents, prove the population with control totals, reproduce calculations, surface exceptions, and prepare draft entries or correction instructions for review. Do not let it become a shadow ledger. The accounting system remains the book of record, and ChatGPT must not create, edit, approve, or post transactions, change master data, close a period, or certify a balance. The attached usage estimates are projected role-task priors rather than measured ChatGPT use among bookkeeping clerks, so they justify a supervised test, not an adoption claim.
