As artificial intelligence continues to transform industries and automate routine tasks, Elizabeth Shwiff, founding and managing partner of Shwiff, Levy & Polo, LLP, believes there remains a critical aspect of tax and accounting work that technology cannot replace. That aspect is meaningful client interaction and professional judgment.
While AI-powered tools can process data, identify patterns, and assist with calculations, Shwiff argues that tax preparation and compliance involve far more than generating forms or compiling financial information. Effective tax planning requires in-depth conversations, personalized guidance, and the ability to explain complex financial matters in ways clients can understand and act upon. “Technology can be a valuable tool, but it cannot sit across the table from a client, review a tax return line by line, answer questions, and explain potential vulnerabilities,” said Shwiff. “Our clients value the opportunity to meet with experienced professionals who can provide context, guidance, and practical solutions tailored to their specific circumstances.”
As the leader of Shwiff, Levy & Polo, LLP, a full-service certified public accounting and advisory firm headquartered in San Francisco, Shwiff has spent more than three decades helping businesses, individuals, estates, and trusts navigate increasingly complex tax and compliance requirements. Throughout that time, she has maintained a client-centered philosophy that emphasizes direct communication and personal relationships.
Unlike firms that rely heavily on remote interactions, Shwiff, Levy & Polo meets clients in person at its offices whenever possible. This approach allows professionals to walk clients through completed tax returns, explain supporting documentation, and discuss areas that may require additional attention or planning.
The firm’s process also reflects a long-standing commitment to audit preparedness and documentation integrity. For every tax engagement, professionals prepare comprehensive tax work paper files organized in a format designed to substantiate all figures reported on the return. While digital records are maintained as part of normal operations, the organized, audit-ready work paper file is prepared on paper.
According to Shwiff, this approach provides a focused, efficient way to support tax return positions during examinations. The paperwork file contains the documentation necessary to substantiate reported figures and allows tax authorities to review relevant information without requiring access to broader accounting databases or internal digital systems. “Tax compliance is about accuracy, organization, and substantiation,” Shwiff explained. “We prepare work paper files that clearly support every number reported on a tax return. When documentation is organized properly from the beginning, the audit process becomes significantly more manageable.”
The firm’s emphasis on documentation and preparation has contributed to a strong track record during tax examinations. Since 1989, clients represented by the firm in audits have consistently benefited from a disciplined approach centered on organized records, detailed support, and thorough preparation.
Shwiff notes that successful tax representation depends not only on technical expertise but also on clear communication. Clients frequently have questions regarding tax law changes, filing requirements, business transactions, estate planning strategies, and regulatory developments. Addressing those concerns requires professionals who can interpret complex rules and explain them in practical, understandable terms.
Every member of the firm’s staff is trained to prioritize communication and responsiveness. Regular conversations with clients help ensure that questions are addressed promptly and that potential issues are identified before they become larger problems. “People are not looking solely for someone to complete a tax return,” said Shwiff. “They want a trusted advisor who understands their goals, recognizes potential risks, and can explain the implications of important financial decisions. That level of service requires human experience, professional judgment, and genuine interaction.”
Shwiff’s perspective is shaped by an extensive career that spans accounting, tax planning, forensic accounting, litigation support, estate and trust planning, and strategic financial consulting. She holds multiple professional credentials, including Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), Certified Financial Planner (CFP), and Accredited Estate Planner (AEP).
As technology continues to evolve, Shwiff believes the most successful accounting firms will be those that combine modern tools with personalized service rather than attempting to replace professional relationships altogether. “Technology should support professionals, not replace them,” she said. “The future of accounting will belong to firms that use innovation responsibly while maintaining the personal attention, accountability, and trust that clients deserve.”
For Shwiff, Levy & Polo, LLP, that commitment remains unchanged: delivering technical excellence while ensuring every client receives the individualized guidance and face-to-face support that only experienced professionals can provide.
