Top 5 AI risk areas in accounting practice
Understand where everyday AI use can expose client information, weaken review or introduce errors, and what your firm can do about it.
AI can save time across tax, accounts, bookkeeping and advisory work. To use it confidently, your firm needs to know which tools are being used, what information they receive and how their work is checked.
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It turns five AI risk areas into checks you can use with your team.
This practical AIGAS guide helps partners, practice managers and team leaders examine five risk areas through familiar analogies and realistic accounting scenarios. It turns the issues into checks you can use with your team.
Five risk areas, one review sheet.
Each area comes with scenarios from tax, accounts, bookkeeping and advisory work, and the questions to ask.
Shadow AI
Find unapproved tools, personal accounts and overlooked AI features.
Checks includedClient data exposure
Assess what information enters AI tools and who can access it.
Checks includedUnreliable outputs
Check facts, sources, calculations and missing context.
Checks includedIneffective human review
Make review responsibilities and competence meaningful.
Checks includedUncontrolled automation
Set limits on permissions, actions and changes.
Checks includedTemplates you can put to work this month.
Alongside the five risk areas, the guide includes a ten-question partner review, a use case approval record, an engagement review note, a response to client-supplied AI advice and a 30-day action plan.
Ten-question partner review
Use case approval record
Engagement review note
Response to client-supplied AI advice
30-day action plan
A sequenced plan to move from the guide to controlled practice.
Practical AI governance designed for accounting firms.
AIGAS is the AI Governance Assurance Standard, a practical governance framework designed for accounting firms. We help firms establish visibility, structure and evidence around their use of AI.
See where AI could expose your firm, before a client does.
Five risk areas, realistic scenarios and practical tools, in one PDF for your partners and team leaders.
Prepared by AIGAS with reference to ICAEW guidance, AccountingWEB reporting and NCSC guidance. References do not imply endorsement. Published September 2026.
Questions about the guide? Email [email protected]