Using AI in an Ethical Way

(236 customer reviews)
by

FREE 1-hr CPD module. As accountants, how can we ensure AI operates fairly, transparently, and in alignment with our professional standards? This course explains the crucial role of ethical oversight in maintaining trust and integrity in AI usage, covering key principles and practical applications.

FREE

1 CPD hours

365 days’ access

Start free course
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Using AI in an Ethical Way

(236 customer reviews)

FREE

1 CPD Course

365 days' access

Start free course

Using AI in an Ethical Way

(236 customer reviews)

This course is not currently available. To find out more, please get in touch.

This course will enable you to

  • Evaluate uses and implementations of AI, highlighting the software solutions currently available
  • Explain the potential practical and ethical challenges associated with the use of AI
  • Recognise the key ethical considerations related to automation and financial reporting
  • Identify the opportunities and constraints in the application of AI within audits

About the course

Implementing AI systems in accounting requires more than just technical know-how; it demands a strong ethical mindset.

AI offers numerous benefits to accountants, from generating financial reports and using AI driven audit software, to automating routine accounting tasks. This short course explores prominent examples of AI applications and the ethical considerations each entails.

Learn how to leverage AI responsibly, ensuring you uphold the integrity and trust that are central to the accounting profession.

This free 1-hour course has been taken from AI and Ethics. Discover more about the full 4-hour course here.

Contents

Using AI in an Ethical Way

When to use AI
AI and financial reporting
Creating financial reports
Jax AI
Wolters Kluwer Tax and Accounting
Key considerations for audit
Undertaking audit work
The danger of bias

Author

Julia Penny

Julia Penny

Julia Penny was President of ICAEW in 2022-2023, having been a non-executive ICAEW Board member since 2017 and Chair of the Board during her year as President. Julia is a well-known speaker and writer on audit, financial reporting, anti-money laundering and wider issues impacting the profession.

236 reviews for Using AI in an Ethical Way

  1. Yewande Kashimawo –

    The course reinforced what I already knew about AI but then went further to teach me about the ethical considerations of using AI.

  2. Shun Kiong Leong –

    Informative and meaningful.

  3. James Coleman –

    Good on the Ethical concerns of AI

  4. Nishil Patel –

    Very helpful and down to earth explanations

  5. Elizabeth Wright –

    Excellent. An informative and thought provoking course.

  6. Vipinlal Vasu –

    Its very good

  7. Segaetsho Thapelo Modikwa –

    The training is insightful and helpful

  8. Yuk Lai Petrina Tam Dong –

    I felt i learnt a lot in accounting AI tools and the different aspects of apply AI in my profession

  9. Michael Hargan –

    .

  10. Justin Jennings –

    It’s was a great quick and straight forward course

  11. Patrice Weir –

    Good overview. I would like it to delve more into examples of ethcal grey areas

  12. Selvalingam Subramaniam –

    Good overall, Concise and very informative.

  13. Anna Leach –

    Good insight into AI usage in accountancy practice.

  14. Norazilana Ab Jalil –

    This course provided a good understanding of how AI can be used to improve efficiency and productivity in the workplace while highlighting the importance of using AI responsibly and ethically.

  15. Hilda Nozwane –

    The article is very informative.

  16. Cara Moey –

    Quick and powerful insights into AI

  17. Pat Canty –

    I found the course very useful and informative.

  18. Adam –

    It was a bit short

  19. Maria White –

    Very interesting and current.

  20. Andrew Albert Imbrah –

    Very useful tips

  21. Taryn Collimore –

    great informative quick course

  22. Tasha Hall –

  23. Angela Hill –

    clear and concise

  24. Helen Davison –

    Very succinct and effective module

  25. Philip Austin –

    Good summary of key issues

  26. Warren Newth –

  27. Md Nurul Islam –

    Excellent

  28. Indrica Ranasinghe –

    it is very good

  29. Peter Chamberlain –

    The course was a quick summary and refresher of things I knew. Good to pull it all together but nothing really new.

  30. Ferdinand Carating –

    I thought the content was practical, well‑balanced, and realistic. It clearly showed where AI adds real value while consistently reinforcing the importance of professional judgment, ethics, and human accountability rather than over‑hyping the technology

  31. Craig Steedman –

    For a free course, this was a useful insight into the types of products that may be available throughout. It wasn’t overly in-depth, but came out with food for thought.

  32. Christine Fox –

    Enjoyed the course.

  33. Mohmadanash Shaikh –

    That was not up to the mark but still its good for someone who don’t know anything about AI.

  34. Mohy Addin Shalo –

    .

  35. Thandekile Monica Nichols –

    The course provides practical AI tools for accountants and the ethical implication that accountants should be aware of. It is informative and well presented.

  36. Farrukh Mehmood –

    AI overview

  37. Lesley-Ann Frederick –

    Very insightful

  38. Laure Voisey –

    Great course.

  39. Taylor Kuhn –

    tvk

  40. Frank Myers –

    Excellent introduction to ethical considerations of AI. Points in the direction of further learning.

  41. Deirdre Pierce-McDonnell –

    Nice module, that clearly explained what AI is and related it to its uses in the Finance world and also highlighted the importance of maintaining professional judgement when reviewing the outputs of an AI produced financial report. There many AI tools available to enhance data analysis and also to automate repetitive tasks. Important to remember the danger of bias when using an AI tool especially in the area of recruitment as if the AI learned using historical data it could be biased

  42. Michael Fitch –

    A good intro to AI in the accounting environment

  43. Beatrix Weigel –

    brilliant topic and content

  44. Dean Golding –

    Easy to work through the session and I liked the explanations of uses for AI and the limitations.

  45. Tracey O’Leary –

    An excellent insight provided here – really great ideas included. Thank you.

  46. Desmond Powell –

    The course was very well laid out and easy to follow along.

  47. Rowena Solomon –

    Clear and concise.

  48. Bonolo Paul Nare –

    Good from an introductory perspective.

  49. Emily Guilbault –

    Love the format – different and innovative

  50. Colleen Blumton –

    Very useful and current

  51. Petra Machackova –

    I especially appreciated the videos where Mrs. Penny explained the AI topics.

  52. Lucy Owens –

    Interesting but didn’t tackle the issue of AI decision making and risk management of the alogrithms.

  53. Jennifer Mallender –

    I’m unsure of how to proceed with regards to ai

  54. Christine Holland –

    Good overview of what AI can be used for particularly as part of the audit process

  55. Nilson Kedom Anak Ales –

    This course was clear, relevant, and practical. It helped me understand how to use AI responsibly in accounting, especially around confidentiality, bias, and professional judgment. I appreciated the real-world examples and the emphasis on human oversight. It’s a great introduction for anyone looking to integrate AI ethically into their work.

  56. Brigid Taylor –

    good course

  57. Javed Burokur –

    Excellent format. Appropriate bite-sized modules. Retains attention as reading materials are interlaced with videos.

  58. Peter Shaefer –

    Useful, but like all projects understand your requirements before embarking

  59. Paul Nicholas –

    Clear and relevant to Dec 2025

  60. Mary Keane –

    Excellent course, great interactive, easy learning style of course presentation.

  61. Hilary Patricia Hayes –

    Really good course about our use of AI and considerations alongside our professional and ethical requirements.

  62. Janet Pascoe –

    Very good and the video content added interest to the course.

  63. Farrukh Moeed –

    Very knowledgeable and helpful course material.

  64. Angela Masingin –

    i put this rating because the overall course is good in explanation and make me realise that AI is very important in supporting my workload as an accountant, when used with integrity, i can minimise my time in certain work and i also can compare which data presentation is better.

  65. Stewart Douglas –

    Good overview.

  66. Ronald Wilkinson –

    I found the course very helpful as I was starting at a low base of knowledge on the subject.

  67. Richard Woulfe –

    Good course and very helpful. Give a good insight

  68. Nadeesha Manel –

    Very Clear and Simple Language with industry examples

  69. Onkemetse Mathabathe –

    Very good and ethical insights provided on the use of IA.

  70. Svetlana Kokorina –

    To help other learners.

  71. Muhammad Adnan Rafiq –

    informative

  72. Wendy Sungano –

    The course is quite informative

  73. Monique Danglad –

    I loved that this course was provided! Excellent information and truly relevant to our industry!!

  74. Edwin Parr –

    A good course to remind accountants not to rely on answers generated by AI.

  75. Rosemarie Gabriella –

    comprehensive yet succinct explanation of the topics, example used are relevant and the topics are easy to understand

  76. Brittanie McCann –

    Great!

  77. Lindiwe Mutasa –

    Need to include more videos.

  78. Smita Salvi –

    Valuable content

  79. Anne Saltzman –

    It was informative, interesting and produced in a user-friendly manner.

  80. Zainab Abbas –

    very good

  81. Qura Jama –

    100

  82. Simon Lester –

    Easy and informative

  83. Nyolokani Phiri –

    Very informative and educative material

  84. Xiaoen Fang –

    good

  85. Stephanie Law –

    Good, content is easy to understand and useful. recommended!

  86. Intan Nazura –

    Love it, it helps me to enhance my knowledge and sharpen my skills

  87. Priyathama R.K Seebaruth –

    Very comprehensive

  88. Beatrice Olojede –

    I really have a refreshed moment throughout this course, and i will say it wasn’t boring, i have learnt how to be careful while working with AI tools later on when i start working because I’m currently an undergraduate student. But i will say that some might not want to complete this course till the end if they don’t like reading or studying, because they might get tired while reading it on the way. And I’ll say the questions that was asked is really to show if truly one follow everything which i love. I’ll say and recommend that it should also be in video or audio for some learners that are not interested in reading or do get tired along the way, this will greatly increase the number of people that will love to take the course. But I’ll say that this is a good thing to start with and refer to my friends and colleagues too. Thank you so much for this great opportunity.

  89. Bethan Scowcroft –

    As an auditor this provides useful information when considering the role of AI in the audit process.

  90. Kate Corbett –

    Interesting and informative.

  91. Niruksha Amanda –

    ok

  92. Vivienne Amoah –

    Clear and right level for a 1 hour course.

  93. Kenneth E J Chedzey –

    Very informative. Helped me in understanding how my business is using AI in transforming the processes for the future.

  94. David Quartey –

    The ethical aspects were not delved into deeply. It appears assumed to be well known

  95. Katlego Angela Molalapata –

    awesome! AI is relatively new and more information should be shared. Appreciated!

  96. Kathrina Ruddock –

    found it very good -helpful good insight into using AI in business and even personal life

  97. Jeffrey Norman –

    Interesting overview of the current status for accountants of AI. Highlights where human intervention and challenging the output is still required.

  98. Marilyn Lunag II –

    A clear and concise introduction and understanding on the use of AI in the workplace.

  99. Sikandar Iqbal –

    great

  100. Uchenna Opabola –

    A very understandable yet condensed course in the ethical use of AI. Highly recommend.

  101. Farhan Muse Ismail –

    Good. The course provided a clear and practical overview of AI’s applications and ethical considerations.

  102. Siew Mei Soo –

    Reminder of ethical approach in using AI Tools.

  103. Alan Semple –

    This course gave a good basic introduction to the ethical considerations of using AI but perhaps lacked meaningful interaction. A good free CPD resource however!

  104. Nurhazwani binti Abdul Rahman –

    A good platform to assist accountants to gain knowledge and obtain required CPD points. Kindly continue to provide free courses with CPD points like this 🙂

  105. Kapila Jayasundara Kapila Jayasundara –

    very good course and it gave me basic idea how can apply AI in my professional work

  106. Pete Kerr –

    Wunderbar!

  107. David Murray –

    Great course

  108. Lo Chun YU –

    Good as my expectation

  109. Paul O Meara –

    Gave me a new insight in to what AI is and what products are there and what stage the industry is at currently

  110. David Wojtowicz –

    Excellent points to contemplate.

  111. Wai Yip Chan –

    Good information.

  112. Justin Slute –

    The content was great! However, I would have hoped for more hypothetical situations related to ethical issues associated with AI in the workplace.

  113. Renee Trenberth –

    easy read, thought provoking reminders

  114. Feven –

    Good

  115. Iftikhar Azim Abbasi –

    Such free courses should be more in number Very informative course

  116. Eva Nunez –

    This was an excellent overview especially for those of us who are not too familiar with the AI offerings specific to accountants/auditors. Great job in showcasing the benefits and potential pitfalls in AI use.

  117. Amanda Price –

    .

  118. Yunyu Wu –

    it is good in providing an overall understanding with some cases provided. concept is clear and easy to take away.

  119. Ian Pickering –

    Excellent content.

  120. Luke Davies –

    The the usual high standard I have come to expect from accountingcpd.net

  121. Lala Ajike –

    Great, I can’t think of a way to improve it, well done!

  122. Carley Germani –

    Very informative

  123. Puvaneswaran Perumal –

  124. Tracy Yeoh –

    The examples given are helpful to get more understanding how AI work in reality.

  125. Alyson Gerner –

    I feel like a learned a lot

  126. Sahid Deen Sesay –

    superb

  127. Winnie Onneile Mathwai –

    This is a very valuable lesson about AI. i would encourage everyone to read about it before starting using it to avoid making huge mistake that can cost someone a lot. One might loose a job if not careful. The motive is to understand what you want to use AI for and also have the knowledge. Always check your work that you tasks AI. there is a lot

  128. Jacqueline Adams –

    Very useful and makes you think about the creep of AI and how we just get used to it and may not stop to question as often as we should.

  129. Mei Yan Yap –

    Learn something from this short e-learning. Thank You

  130. Eleonor Saban –

    I’ve learned a lot on this AI in an Ethical way.

  131. Garnet Jessop –

    Because the course provided food for thought and allowed me to consider other factors which were not previously in my consideration.

  132. Haydn Jenkins –

    Excellent overall view of the dilemma facing accountants in using AI.Is it safe and secure, does it have any biases,what risk is there of hallucination,can I rely on the conclusions and how confident am I to present this data to stakeholders etc.All these issues present a problem and this course helps to highlight these issues and possible ways to mitigate them.Also useful insight on some of the AI programmes avaiable today.Unless there is one already available it would be useful to have a library of AI programmes ( sorted by function ) available for use.This library could explain what the programme does in general terms and could include user reviews/experiences,contact addresses etc.In view of the rapid development of AI tools this up to date library could be used a a useful reference tool for organisations stepping into the AI space? Excellent course given in a straightforward way.

  133. Peter Armstrong –

    Topic is current and relevant to my work at this time

  134. Rhian Davies –

    An interesting read

  135. Mark Casson –

    Very high level summary.

  136. Lineo Masheane –

    This is helpful in the fast growing environment or profession we are in

  137. Lucy Tyrrell –

    Thought provoking and engaging

  138. Mohd Faizal Abd Wahab –

    It’s a good course to complete in 2025

  139. Marko Grudic –

    Because it is what I expected. I would recommend that practical example of the use of AI is included in the Course.

  140. Rishi Sharma –

    A relevant course! Thanks.

  141. Leung Wing Yu Leung –

    Good to know more application on AI on accounting work

  142. Mandy Tai –

    good

  143. Ntsholeng Thabana –

    It’s such an opener especially for those who want to adopt AI tools.

  144. Regina Akusika Atsu –

    It’s simple and self explanatory

  145. Aziz Maltiti Ibrahim –

    Content and ease of navigation

  146. Mandy Tomkins –

    timely

  147. Eva Fehervari –

    This course was good to consider the ethics when using AI.

  148. Wah Ying Haan –

    NICE

  149. Archana Bernard –

    Very useful topics

  150. Mukhtar Yalahow –

    10-Oct

  151. Janine –

    It was short and informative. Addressed a key topic.

  152. Zoynal –

    Good, would recommend

  153. David Matthews –

    Clear & concise explanation of the need to use AI ethically. Also, AI won’t solve all our problems and must be used in conjunction with human knowledge and instinct.

  154. Yiu Ki Yu –

    useful and advanced

  155. Fook Swee Ching –

    There are more in depth for us to learn and share

  156. Kimberley Estwick –

    INFORMATIVE

  157. Kristen Lawler –

    It was interesting, highly relevant to the accounting profession, and very well structured. I definitely learnt something new and appreciated the thought-provoking content. Julia Penny was especially engaging in the video clips she featured in – clear, insightful, and easy to connect with. Overall, a great course that struck a good balance between practical guidance and ethical considerations.

  158. Ma Joana Felice Ambrad –

    Very good and informative without being overly lengthy.

  159. Diana Ross-Douglas –

    great course

  160. Nur Hidayah Othman –

    Love it.

  161. Daniel –

    Pretty good, helped ponder the ethical considerations of AI implementation. Pretty high level.

  162. Leonie Woudstra –

    It was good coverage in a efficient time and coverage.

  163. Rob Jolliffe –

    good presentation

  164. Ria Narinesingh –

    informative

  165. Hans –

    Great course

  166. Winton –

    great

  167. Jenny –

    The course was delivered in an easy to understand format with good, clear language that made the subject matter very interesting to digest. This made the subject matter easier to learn and retain. Thank you.

  168. Oyebode Stephen Oyetoro –

    The course is short and concise. It is indeed a great self-paced resource in keeping up with the ethics of AI use in accounting and accounting processes including audit, book-keeping and human resources acciunting.

  169. Raywin Knewstubb –

    clear and useful

  170. Azwatul Hawa Abdul Mutalib –

    Helpful – understanding AI and its function.Danger of bias and ethics

  171. Rodney Purves –

    A simple but effective view of AI ethics will practical / logical discussions. A few pertinent aspects raised to consider into the future.

  172. Maureen Sue –

    great, easy to understand!

  173. Raymond Ng –

    Enjoyable

  174. Carmen Wong –

    Very useful

  175. Scott Brown –

    Didn’t really cover a lot of depth. Examples were very light on and didn’t go into the details of the case study. Would have been better to dig into one case study in detail

  176. Srinivasa Mallela –

    its really useful

  177. Alexio Berejena –

    The course was very good although it could have included more AI tools which are available.

  178. Helen Schifter –

    Very useful introductory session for those new to AI and its implications for the profession.

  179. Penny –

    It was a very informative course of the uses of AI

  180. Mohd Mutawalli Syah Bin Huzi –

    Outstanding notes and knowledge about AI

  181. Neville KEnyon –

    Left with feeling of ‘not learnt much from course.

  182. Mompati Matshediso Fologang –

    It is very informative and eye opening for learners in Developing Countries to push for change.

  183. Pamela Seesahai –

    Interesting and self -searching.

  184. Alison Edkins –

    thought provoking. expanded thinking re potential for use of AI and associated risks.

  185. Carol Bloor –

    Well written with enough videos and useful case studies.

  186. James –

    Broad based introduction to AI, would have like to have seen one or two practical examples of its application and ethical issues arising. Very straight forward to use the training module, CPD hour and clarity all made it a valuable learning experience.

  187. Pek Ying Khoo –

    Applicable to current issue in Auditing

  188. Alan McCartin –

    It was pretty good but not particularly detailed (understandably because of its duration).

  189. Lynda Hayman –

    practical approach

  190. Mazhar Iqbal Hussain –

    This short course provides an excellent information in AI ethical consideration.

  191. Adriana Shamsudin –

    I like the course very much. Thank you.

  192. Usman Ali –

    It is very very professional and upto the mark cpd , I love the style and level of course contents. Thanks

  193. Yvonne –

    Informative and easy to understand and follow.

  194. Malcolm Comerford –

    A very good introduction to AI

  195. Caroline Cook –

    Very basic level

  196. Rebecca Oluwatosin Akinremi –

    This platform is a great one to learn

  197. Pe Bee Choo –

    Good to learn and get new information from here

  198. Busani Bakani –

    I have learnt that AI is here to stay looking at the way it simplifies everything. And ths shows me that we really are supposed to all be literate on the AI because its AI or nothing. The demand for AI skills has exploded in recent years, and it’s likely to continue as more and more businesses embrace artificial intelligence solutions. The number of employers looking for AI-literate employees quadrupled between 2010 and 2019, and AI skills are becoming essential across a wide range of industries, making them a valuable asset for advancing your career and staying competitive in a rapidly evolving job market. AI-related jobs typically pay 11% more than non-AI roles within the same company. Skills with AI are particularly useful if you plan to work in the information, professional services, administrative, or finance sectors. AI adoption offers several potential benefits. It helps automate repetitive processes like data entry to improve operational efficiency. Thats all i have in all

  199. Jordan –

    Great insight

  200. Pearly Low –

    easy to understand

  201. Shi Xiong –

    Great

  202. Melissa Evans –

    Easy to follow content. Very informative.

  203. Sarah Murray –

    Very helpful course

  204. Rishi Goyal –

    1. There’s a lot of reading material. Makes it hard to focus and complete. Should be easy to understand videos. 2. All of the material is skipp-able with a next-button click. This brings a huge gap in actually going through the material vs skipping it. Should be non-skippable videos. 3. Names of various biases are mentioned in the articles & the two videos, but there’s no glossary/definition provided for those biases to help learn in a comprehensive manner.

  205. Janice Appleton –

    Useful guidance at a practical level

  206. Deon Gurrell Gurrell –

    This course provides a summary of the advantages and disadvantages of using AI in businesses. Regarding the fundamental ethical principles – integrity, objectivity, and professional competence & due care, legal problems were somewhat highlighted in the course; however I believe it could have provided more information on how the use of AI impacts the other ethical principles viz confidentiality, professional behaviour, etc. However, it was a well presented summary of “Using AI in an Ethical Way”.

  207. Amanda Nilsson –

    Good introduction to the ethical considerations to using AI

  208. Nurul Aznirawati Aliasak –

    GOOD

  209. Maria Doval –

    To the point, useful, easy to understand, great combination of teaching tools. Thanks.

  210. Ariea Pope –

    Good course

  211. Violeta Stojkovski –

    Very informative

  212. Saleh Al Bokhitan –

    good good good good

  213. Wai Hung Yeung –

    It provides good and important insight to AI user.

  214. Allan Young –

    Lots to think about here – this is a good taster of a large and increasingly important subject.

  215. Maura Wheeler –

    Could have contained more examples, to make us more aware

  216. Walter Rochester –

    Excellent information obtained. Course content is well documented and informative. Material is easy to understand and very relevant. Reseach material is up to date and provides information on top 10 accounting firms and accounting practice as recent as 2024. Ethical issues have been raised and developed. The course content provides information to address challenges to ethical issues. There is an abundance of technical information for general information and for the accountant. The products referred to are useful for data analysis, gathering, sorting and transferring data. The critical importance of testing output and avoiding over reliance on AI has been highlighted. AI products, non-AI products, and the use of AI products with or without non-AI software have been discussed. Benefits of AI are reported and drawbacks including the potential of bias have been recognized. Critical issues such as whether output is appropriate, sensible and relevant have been raised. Recent Development

  217. Jagath Wewelwala –

    It is well structured and focused on the subject

  218. Linnette Daniels –

    A good introduction to a complex issue

  219. Elaine Conway –

    Great value of information

  220. Dilshan Madhusanka –

    Good

  221. Francesco Bruno –

    Well done

  222. Shun wah Cheuk –

    The information is quite useful in general.

  223. Siew Theng Leong –

    Everything is excellent.

  224. Esther Jordan –

    Good all rounder summary of the ethical questions that AI invokes. This has really got me thinking about bias and the measures that can be taken to mitigate the risk of producing bad reports

  225. Warwick Pettigrew –

    Because the course was interesting, relevant and succinct.

  226. Odette Mackie –

    Good outline of where AI is already being applied, what to look for in future. Well presented.

  227. Craig.E. Barure –

    I learnt about the various use cases of AI in accounting and audit, and of the ethical considerations needed when using AI

  228. Tlamelo Shila Ntekola –

    This is an eye opener in understanding how AI benefits the organizations

  229. Heung Chung Law –

    Good

  230. Helia Harnee Brum –

    Good

  231. Marc Oldham –

    pitched at the right level, and length was perfect.

  232. Christine Landers –

    This was a great course to make you think about AI and Ethics together. It reminded me to be objective and think about AI reliability and potential bias.

  233. Maria Xagorari –

    very good way of presentation

  234. DonnaMae Clarke –

    This was a great course

  235. Precious Ngwenya –

    Very eye opening course

  236. Carolyn Harmon –

    I am not involved in Audit. This module was very audit focused.

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