Practical AI governance for the accounting profession
AIGAS™ — the AI Governance Assurance Standard — was created to help accounting firms adopt and use artificial intelligence responsibly, proportionately and with confidence.
AI is already becoming part of everyday accounting. It is embedded within established software, being introduced through tools such as Microsoft Copilot and ChatGPT, and increasingly being used to automate tasks, analyse information and support professional work.
The challenge is no longer simply whether firms will use AI.
AIGAS provides a practical framework for doing that.
Built for firms that don’t need an enterprise standard.
Most AI governance frameworks were not designed with smaller and mid-sized accounting firms in mind. AIGAS was developed to provide a more proportionate route.
Rather than asking firms to begin with a complex enterprise AI management system, AIGAS helps them build good governance progressively — starting with visibility and developing towards structured assurance.
The AIGAS pathway begins with the free AI Tool Register, followed by AIGAS Bronze and AIGAS Silver, with firms able to progress towards standards such as ISO/IEC 42001 as their AI use and governance maturity develop.
A working governance system, not a standard on a shelf.
The AIGAS platform helps firms maintain an AI Register, understand their governance position, work through the requirements of the Standard, record evidence and build a more structured approach over time.
This creates a practical foundation for firms at different stages of AI adoption.
Experience across accounting, AI and governance.
AIGAS brings together experience across accounting technology, artificial intelligence, governance, product development, legal research and regulatory requirements.
Salmaan Nasser
Founder & AIGAS Standard ChairSalmaan has more than 25 years of experience across accounting software and technology, spanning practice software, cloud platforms, enterprise systems and technology transformation. He created AIGAS in response to the growing governance gap created as AI began moving rapidly into accounting firms and the software they use. His focus is on making AI governance practical for the profession — a framework firms can realistically understand, implement and maintain while continuing to benefit from emerging technology.
Nicolai Thomson
Chief Technology OfficerNicolai leads the technology and product development behind the AIGAS platform. His background spans artificial intelligence, fintech, software, product development and building and scaling technology businesses. At AIGAS, he helps turn the principles of the Standard into a practical digital platform — connecting governance requirements with the tools, evidence and workflows firms need to manage AI in the real world, so AIGAS is a system that can make governance operational and scalable.
Tam Rahman
Governance & Research FellowTam supports the ongoing research and governance work behind AIGAS. An experienced legal professional, her background includes drafting and analysing complex documentation, legal and regulatory research, and compliance-focused work across multiple sectors. She holds a BA in Law and Marketing, a Postgraduate Diploma in Law and the Legal Practice Course qualification. At AIGAS, Tam helps monitor developments affecting AI governance and supports the continuing evolution of the Standard as regulatory, professional and industry expectations change.
The AIGAS Advisory Board
AIGAS is not intended to develop from a single perspective.
The AIGAS Advisory Board brings together independent expertise from accounting, technology, artificial intelligence, risk, cyber security, governance and implementation.
Its role is to challenge assumptions, review the direction of the Standard and help ensure AIGAS remains practical, proportionate and relevant as both AI technology and the accounting profession evolve.
AIGAS publishes information about its Advisory Board separately, along with public updates on the continuing development of the Standard.
Accounting
Grounded in the realities of regulated, client-facing professional work.
Technology & AI
Practical understanding of how AI systems actually behave and fail.
Risk & cyber security
Challenge on data protection, security and operational risk.
Governance & implementation
Ensuring the Standard is deliverable, not just defensible on paper.
Governance can’t stay static while AI moves this fast.
AI is changing too quickly for governance to remain static. AIGAS is therefore designed as a living standard.
As technology develops, firms gain experience, new risks emerge and regulatory expectations evolve, the Standard will continue to be reviewed and refined.
Where significant changes are made, our aim is to maintain a visible development history so that firms, service providers, software vendors and other stakeholders can understand how AIGAS is evolving and why.
Because good AI governance is not about producing another policy.
It is about creating the visibility, responsibility and controls that allow organisations to use AI with greater confidence.
Ready to see where your firm stands?
Explore the AIGAS Standard, or start today with the free AI Tool Register — no cost, no commitment.