Using generative AI responsibly

This skill booster helps accountants use generative AI responsibly in their everyday work. It explores how to apply the IESBA Code of Ethics when working with AI tools, maintain professional scepticism, and manage risks related to confidentiality, data governance and accountability.

Through practical examples and realistic scenarios, learners are guided to think of generative AI as a digital colleague – one that can support productivity, but still requires human judgement, oversight and ethical decision‑making. The session supports informed, confident and ethical adoption of AI across roles and career stages.

On completing this session, you will be able to:

• Apply the IESBA Code of Ethics to the everyday use of generative AI
• Identify ethical risks associated with AI and take practical steps to manage them
• Maintain professional scepticism and accountability when using AI-generated outputs
• Make informed decisions about safe and ethical adoption of AI in your role.

Benefits of attending this skill booster:

• Gain confidence in applying the IESBA Code of Ethics to real-world use of generative AI
• Strengthen professional scepticism and accountability when working with AI-generated outputs
• Identify common ethical and date-related risks and take practical steps to manage them
• Make informed decisions about when, how and whether to use AI in professional contexts
• Build capability that supports responsible AI use across teams and organisations.