This episode explores the ethical implications of artificial intelligence in the accounting profession. Jeanne Viljoen is joined by Alistair Brisbourne and Sarah Lane from the ACCA Policy and Insights team to discuss real-world dilemmas finance professionals are beginning to face.

Drawing on insights from ACCA’s recent AI Monitor report, the conversation examines how AI is already embedded in everyday accounting tools, the ethical risks this creates, and why professional judgment remains essential. The discussion also highlights practical guidance for navigating issues such as data confidentiality, automation bias, and the governance challenges organizations face when adopting AI.

A central message emerges from the conversation: while AI is transforming how accountants work, ethical responsibility and accountability remain firmly human.

If this episode made you think differently about the future of technology and ethics, follow Decoding Ethics for more conversations on how trust is built in a tech‑driven world.

Takeaways

- How AI is already embedded in the daily work of professional accountants

- Ethical threats from AI, including bias, accountability, and data privacy

- Applying IESBA's fundamental principles (integrity, objectivity, professional competence, confidentiality, professional behavior) when using AI

- The importance of AI literacy and ethical judgment for accountants

- The role of ethical leadership and organizational culture in supporting responsible AI use

Chapters

00:00 Introduction to AI in Accountancy

05:44 Key Findings from the ACCA AI Monitor Report

11:59 Ethical Dilemmas Emerging from AI Use

18:04 Professional Competence and AI Literacy

23:50 Ethical Leadership in AI Adoption

28:22 Conclusion and Key Takeaways

#AIethics #ResponsibleAI #AccountingProfession #Ethics