This practical session introduces accountants and auditors to the responsible use of
artificial intelligence within professional environments.

Participants will explore how AI can improve efficiency, data analysis, reporting, and
decision-making while remaining aligned with ethical and regulatory
obligations.

The session explores how AI tools are increasingly being used within accounting and
auditing environments for research, drafting, analytics, reconciliations, fraud
detection, and audit support.

Participants will gain insight into the risks associated with AI-generated outputs, including
confidentiality breaches, inaccurate information, overreliance on automation,
and ethical concerns.

The discussion will include practical guidance on applying professional scepticism when using AI, protecting confidential client information, and complying with the 2024
revisions to the IRBA Code of Professional Conduct and the IESBA Code.

Real-life examples and practical AI use cases relevant to accounting firms will be
demonstrated.

 Key Topics Covered

• Practical AI tools for accounting firms
• AI risks in audits and financial reportinG
• Confidentiality and POPIA concerns
• AI and professional scepticism
• Ethical considerations under the IRBA and IESBA Code
• Real examples of AI use in audit testing and reporting