📚 Syllabus & Course Curriculum
Data Science & Analytics
Module-by-module breakdown of Ethical and Regulatory Aspects of AI in Accounting, from foundations to a certified capstone project.
Professional Duty
• IESBA fundamental principles applied to AI-assisted accounting work
• Professional competence when the practitioner cannot fully inspect the tool
• Objectivity and self-review threats introduced by vendor-supplied models
Reporting
• Estimates and judgements produced with model assistance, and their disclosure
• Auditability of AI-derived figures in the financial statements
• Where automation crosses from bookkeeping into professional judgement
Regulation
• EU AI Act obligations reaching financial and accounting functions
• Data protection duties over client financial data, including cross-border transfer
• Records retention and the evidential status of automated workings
Risk
• Bias in credit, pricing and classification models touching accounting outcomes
• Allocating responsibility between preparer, reviewer and vendor
• Client communication about AI use in the engagement
Practice
• Firm-level AI use policy: permitted uses, prohibited uses, review requirements
• Vendor due diligence questions with real diagnostic value
• Training and supervision obligations for junior staff using these tools
Earn government-registered certification in Ethical and Regulatory Aspects of AI in Accounting
e-Certificate and e-Marksheet issued on successful completion.
