Artificial intelligence is rapidly becoming embedded in professional practice, with lawyers, tax advisers and accountants increasingly using it to support everything from contract reviews and legislative analysis to reporting and advisory work. The debate is no longer whether these tools will be used, but how they should be used.

Much of the discussion surrounding AI risk has focused on hallucinations: from fabricated authorities to confidently stated but incorrect propositions. These incidents understandably attract attention. They are relatively easy to spot once discovered and provide clear examples of how reliance on AI can go wrong.