Know what AI your firm is using. Put the right controls around it.
AI is already becoming part of everyday accounting practice. The challenge is no longer whether your firm uses AI — it is whether you know where it is being used, what information is being shared with it, who is responsible for it, and what controls you have in place.
Start with visibility. Build proportionate controls. Demonstrate good AI governance.
You do not need to begin with a large governance programme. AIGAS is designed so firms can start with the basics and increase the level of assurance as their use of AI develops.
Build your AI Tool Register
You cannot govern what you cannot see. Record your tools, understand where AI is present — including AI functionality built into software you already use — and begin identifying areas that may require further review. Free to use · no certification required
Create your AI Tool Register →See where your firm stands
The AIGAS Self-Assessment gives a quick indication of your current governance position — controls you already have, areas where responsibility is unclear, gaps that may need attention, and whether you are ready for Bronze or Silver. Free · takes about 10 minutes
Take the Self-Assessment →AIGAS Bronze
The starting level of AIGAS certification. Bronze demonstrates that the fundamental building blocks are in place — visibility, responsibility, appropriate policies, staff awareness and basic controls — without unnecessary bureaucracy.
Explore AIGAS Bronze →AIGAS Silver
For firms that want to go further. Silver requires controls to be embedded, not just documented — with evidence reviewed independently before certification is awarded. Implement directly or following Bronze.
Explore AIGAS Silver →Bronze establishes the foundations. Silver demonstrates stronger governance.
Both levels are built on the same sector-specific Standard. Bronze is the practical baseline; Silver adds embedded controls and independent review.
Bronze
Establish the foundations of AI governance
Bronze is designed for firms that want to demonstrate that the fundamental building blocks of AI governance are in place — visibility, responsibility, appropriate policies, staff awareness and basic controls around the use of AI. For many smaller firms, Bronze may be the appropriate level of governance for their current use of AI.
Bronze is suitable if you want to
- Establish a recognised AI governance baseline
- Understand what AI tools are being used
- Introduce clear responsibilities
- Put appropriate policies and controls in place
- Demonstrate to clients and staff that AI use is being actively managed
- Create a foundation that can later progress to Silver
Silver
Demonstrate stronger, embedded governance
Silver provides a more comprehensive governance framework and requires firms to demonstrate that appropriate controls are not only documented, but embedded within the organisation. Evidence is reviewed independently before certification is awarded. Silver can be implemented directly or following Bronze.
Silver helps firms demonstrate
- Structured oversight of AI
- Defined responsibility and accountability
- Appropriate risk management
- Staff training and awareness
- Governance over the AI tools being used
- Documented evidence supporting key controls
- Ongoing review rather than a one-off policy exercise
Sector-specific today. Internationally recognised tomorrow.
AIGAS is sector-specific. ISO/IEC 42001 is an international AI management system standard. They serve different purposes — but firms that expect to pursue ISO/IEC 42001 in the future can use AIGAS to begin putting the disciplines, records and governance practices they will need into place.
- Start with the level appropriate to your current risk, complexity and use of AI
- Build the disciplines, records and governance practices ISO/IEC 42001 will expect
- Move along the pathway only as far as your firm needs to go
- You do not need to decide today how far along that pathway your firm will go
It means being able to answer straightforward questions.
For most accounting firms, good AI governance does not mean banning AI. AIGAS turns these five principles into a structured framework designed specifically for accounting firms.
Visibility
What AI are we actually using?
That includes both standalone AI systems and AI embedded within existing software.
Responsibility
Who is accountable for how AI is used?
Someone within the firm should have clear responsibility for oversight.
Control
What rules do staff follow?
Your people should understand what they can use, what information they can enter and when human review is required.
Professional responsibility
Are we still applying appropriate judgement?
AI does not remove professional responsibility from the accountant using it.
Evidence
Could we demonstrate what we have put in place?
Good governance should be visible through policies, records, training, decisions and practical controls.
AI is increasingly embedded within ordinary business software.
Your firm could be using AI through any of these everyday systems — often without a formal decision ever being made.
This is why AIGAS begins with visibility first. Before deciding what controls are needed, you need to understand what is actually happening.
Start your AI Tool Register →AIGAS is not a generic AI governance checklist.
The Standard is designed around the realities of professional accounting firms, where AI can interact with:
The objective is proportionate governance. A three-person practice should not need the same governance infrastructure as a multinational organisation. But both should be able to demonstrate that AI is being used deliberately, responsibly and with appropriate oversight.
Do I need a Service Provider? Not necessarily.
Some parts of the AIGAS pathway are designed to be completed directly by firms. However, firms that need support can work with an AIGAS Certified Service Provider.
AIGAS maintains a directory of Certified Service Providers so firms can choose appropriate support when required.
Find a Certified Service Provider →Service Providers can help with
- Assessing your current position
- Implementing policies and controls
- Building your AI Tool Register
- Preparing evidence
- Staff training
- Progressing towards Bronze or Silver
- Developing longer-term AI governance arrangements
AI governance is not a document you write once and forget.
AIGAS is designed around ongoing governance rather than a one-off compliance exercise — because the environment your firm operates in keeps changing.
New tools appear
Standalone AI services and new platforms enter the market — and your firm — all the time.
Software gains AI features
Existing systems increasingly incorporate AI functionality, sometimes switched on by default.
Staff behaviour changes
How your people actually use AI develops faster than any policy written once a year.
Expectations develop
Regulation and professional expectations continue to evolve, and governance must keep pace.
Your AI Tool Register remains a living record. Training can be refreshed. Controls can mature. And firms can move from Bronze to Silver when the time is right.
Never formally considered AI governance before? Start here.
Create your free AI Tool Register
Understand what AI is already being used across the firm.
Free Start the Register →Complete the AIGAS Self-Assessment
See what you already have in place and where gaps may exist.
Free · about 10 minutes Take the Self-Assessment →Decide what level is appropriate
Explore Bronze and Silver and choose a pathway proportionate to your firm.
Compare Bronze and Silver →You do not need to know the answer before you begin.
Explore the guides below or speak to an AIGAS Certified Service Provider.
How AIGAS works
Understand the complete journey from AI discovery through certification.
How it works →Self-Assessment
Get an indication of your firm’s current governance position.
Take the assessment →Silver Guide
Understand the additional assurance required for Silver.
Explore Silver →Case Studies
See how other accounting firms are approaching AI governance.
View case studies →Frequently Asked Questions
Answers to common questions about the Standard and certification.
Read the FAQs →You do not need to solve AI governance in one day.
Start by understanding what your firm is already using. Then put proportionate controls around it.