A governance standard should itself be well governed.
AIGAS™ exists to help accounting firms demonstrate that artificial intelligence is being used with appropriate oversight, accountability and control.
We believe those same principles should apply to AIGAS itself.
The AIGAS Standard is developed and maintained through a structured process involving AIGAS leadership, our independent Advisory Board, subject-matter specialists and feedback from the accounting firms, technology providers and professionals who use the Standard.
Our aim is to ensure that AIGAS remains practical, proportionate, transparent and relevant as both artificial intelligence and the accounting profession continue to evolve.
Responsibility is distributed across distinct functions.
No single group controls the direction of the Standard.
AIGAS Leadership
The AIGAS leadership team is responsible for the ongoing stewardship, administration and development of the Standard.
This includes maintaining the AIGAS framework, coordinating reviews and updates, developing the assurance ecosystem and ensuring that the Standard continues to meet the practical needs of the accounting profession.
Advisory Board
The AIGAS Advisory Board provides independent challenge and external perspective on the direction and development of the Standard.
Board members bring experience from accounting, technology, governance, risk, compliance and related disciplines. The Board’s role is not simply to endorse AIGAS — it exists to question, challenge and contribute to its development.
Subject-Matter Expertise
Where appropriate, AIGAS draws on specialists so changes to the Standard are considered from more than one perspective:
AIGAS is designed as a living standard.
Artificial intelligence is developing quickly, and the way accounting firms use AI will continue to change. A governance framework therefore cannot remain static indefinitely.
Changes are considered in the context of the purpose of AIGAS: providing practical and proportionate AI governance assurance for the accounting profession.
- Changes in AI technology
- Emerging risks and working practices
- Developments in legislation and regulatory guidance
- Guidance from professional and industry bodies
- Feedback from accounting firms using AIGAS
- Experience gained through assessments and implementation
- Feedback from technology vendors and Certified Service Providers
- Recommendations from the AIGAS Advisory Board
- Developments in recognised standards and frameworks, including ISO/IEC 42001
Changes are introduced in a controlled, proportionate way.
The AIGAS Standard is version controlled. Where substantive changes are introduced, a new version may be published so that firms, assessors and service providers can clearly understand which requirements apply.
Where a significant change affects organisations that are already working towards or holding AIGAS assurance, appropriate transition arrangements may be introduced — rather than unexpectedly changing requirements during an existing assurance period.
A standard becomes stronger when its assumptions can be challenged.
The AIGAS Advisory Board provides an important part of that challenge.
AIGAS will also publish appropriate updates from Advisory Board meetings so that firms and stakeholders can see how the Standard is developing.
Reviewing direction
Considering the overall direction of AIGAS as it develops.
Proposed developments
Considering proposed changes to the Standard before they are adopted.
Emerging risks
Highlighting emerging risks affecting AI governance in accounting.
External perspective
Bringing independent, external perspectives into the governance process.
AIGAS separates two important activities.
Helping an organisation implement good AI governance
Implementation support might include policies, risk assessments, staff training, governance processes, development of an AI Tool Register and preparation of supporting evidence.
Determining whether the requirements of the Standard are met
Assurance must be based on whether sufficient evidence has been provided to demonstrate the applicable requirements of the AIGAS Standard.
Accounting firms may implement AIGAS themselves or choose to receive assistance from an AIGAS Certified Service Provider. However, receiving implementation support does not automatically result in certification.
Confidence depends on how conflicts are managed.
This is particularly important where organisations within the wider AIGAS ecosystem may provide implementation support as well as assessment-related services. Our approach is based on a simple principle:
Assessment decisions must be based on evidence against the published requirements of the Standard. As AIGAS grows, our arrangements for assessor independence, conflict management and assurance oversight will continue to be strengthened and formally documented.
AIGAS assurance is evidence-based.
Certification is not intended to be a marketing badge awarded simply because an organisation has purchased a service or completed a questionnaire. The level of evidence and independent review increases as organisations progress through the AIGAS pathway.
AIGAS Bronze
Establishes the foundational elements of responsible AI governance — demonstrating that the organisation understands where AI is being used and has implemented appropriate baseline controls.
AIGAS Silver
Provides a higher level of assurance, requiring more structured governance, supporting evidence and independent review against the requirements of the Standard.
AI governance is not a one-off exercise.
For this reason, AIGAS assurance is time limited and requires periodic revalidation. The objective is to encourage ongoing governance rather than preparation for a single assessment.
Technology changes
New tools are introduced
Existing products gain new AI capabilities
Staff change the way systems are used
Organisations are expected to continue maintaining their AI Tool Register, governance controls and supporting evidence throughout their assurance period.
Organisations must be able to raise concerns.
AIGAS is committed to maintaining appropriate processes through which firms, assessors, service providers and other stakeholders can raise concerns relating to:
- Assessment decisions
- Conflicts of interest
- Use of the AIGAS mark
- Conduct within the AIGAS ecosystem
- Interpretation of the Standard
- The operation of AIGAS assurance
Where an assessment decision is challenged, it should wherever practicable be reviewed separately from the original decision-making process. As the AIGAS assurance programme develops, these procedures will continue to be formalised and published.
Firms should understand how AIGAS itself operates.
Where appropriate, we will publish information relating to:
- The current version of the AIGAS Standard
- Significant changes to the Standard
- Advisory Board membership
- Public Advisory Board updates
- The AIGAS assurance pathway
- Certification requirements
- Complaints and appeals procedures
- Governance developments within AIGAS itself
Our intention is that firms should be able to understand not only what AIGAS asks them to do, but also how AIGAS itself operates.
AIGAS asks organisations to monitor, review and improve. We apply the same principle to the Standard.
Feedback from firms, assessors, technology providers, professional bodies, specialists and the wider accounting community helps inform its development. Not every suggestion will result in a change to the Standard, but relevant feedback is considered as part of the ongoing review process.
If you believe something within the AIGAS Standard could be improved, clarified or strengthened, we want to hear from you.
Contact AIGAS →AIGAS asks firms to demonstrate visibility, accountability, proportionate controls and continual improvement.
We believe the organisation responsible for the Standard should be prepared to demonstrate those principles too. Our governance arrangements will continue to develop as AIGAS grows, and material changes will be communicated openly wherever appropriate.
Practical governance. Independent challenge.
Evidence-based assurance. Continuous improvement.
Explore the AIGAS Standard, or meet the people who provide independent challenge to it.