Ethical use of AI for Accountants

by | Oct 7, 2026 | Blog, News

The CCAB is the representative body for the five accounting bodies in the British Isles which include 285,000 accounts in the UK and Ireland.

Recently the CCAB has created an AI Hub which pools together helpful resources for professional accountants in relation to AI and Ethics, created by Member bodies including the ACCA and the Chartered Accountants Ireland.

The hub contains:

  • a range of guidance and checklists about AI;
  • a podcast series of ethical leadership issues discussing the use of AI by the profession;
  • a Statement to the Profession on the Ethical Use of Artificial Intelligence; and
  • six case studies covering a range of fictional scenarios which professional accountants are likely to encounter and use in their work, including specifically for those in practice:
    • AI in collecting audit evidence; and
    • Using synthetic client data for LLM training in a large firm.

All the templates on our website have had a refresh as of June 2026 and the letters of engagement have had a new paragraph added for the potential use of artificial intelligence and machine learning on client assignments along with auto enrolment for payroll assignments. There is a bulk discount (five templates for the price of four) for purchases of five or more templates when purchased in a single transaction.

If you need an up-to-date engagement letter, there is a search bar near the bottom of our home page (www.jmcc.ie) to quickly look up the item you need. More details see here.

For those of you still in the process of ISQM 1 implementation, please see our ISQM TOOLKIT or if you prefer to chat through the different audit risks and potential appropriate responses presented by this new standard, please call or e-mail John McCarthy FCA or e-mail him at john@jmcc.ie.

We typically tailor our training and brainstorming sessions to suit each firm’s unique requirements.

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