Role
Accountant
Using the output of a tool in work that carries your professional name.
§ 1 — What you carry
Where the duty attaches
The ethics code draws its central line between the accountant in business and the accountant in public practice, and imposes materially different versions of the same duty on each — one framed around the employing organisation’s oversight, the other around the firm’s. The corpus keeps them apart because collapsing them loses the distinction the code is built on.
Separately, and more sharply, the securities regime puts the duty on named individuals rather than on the entity. A certification is signed by a person, and a model contributing to the numbers underneath it changes what that person needs to have done before signing — not what the entity needs to have documented.
Also written as financial controller, FP&A lead, audit senior, tax adviser. Everything below is drawn from the obligation dataset by the capacity that binds this role, not by job title — 8 provisions across 1 collection.
§ 2 — The obligations
What binds you
AI in finance and accounting
8 provisions
- IESBA Code 110.1 A1(b)(iii) — Objectivity
- IESBA Code 120.12 A2 — Bias
- IESBA Code R113.1, 113.1 A3, R113.2 and R113.3 — Professional Competence and Due Care
- IESBA Code R114.1, R114.2, 114.3 A3 and R114.4 — Confidentiality
- IESBA Code R220.4, R220.5 and R220.6 — Preparation and Presentation of Information
- IESBA Code R220.8 — Using the Output of Technology
- IESBA Code R220.9 and R220.10 — Addressing Information that Is or Might be Misleading
- IESBA Code R230.3 and R230.4 — Acting with Sufficient Expertise
§ 3 — Evidence
The artefacts this role owns
Drawn from the evidence column of the provisions above, most widely demanded first. These are what an assessor asks this role to produce.
- 1xA data classification stating what may enter each tool
- 1xA declination record with the reasons as communicated
- 1xA leavers record covering prompt libraries and custom assistants
- 1xA named route to someone who can explain the output
- 1xA reasonableness challenge note against an independent expectation
- 1xA reasoned conclusion that nothing needed escalating
- 1xA record of what the tool’s own confidence figures were tested against
- 1xA reliance rationale for each material use
- 1xA technology-use judgement record, one per material use
- 1xA threat register naming the bias, not the technology
- 1xA version record tying the figure to the configuration that produced it
- 1xAn assumption schedule for every model-produced forward-looking figure
§ 5 — Examined in
Where this is examined
Read from the syllabus entries the provisions above actually carry, not matched by job title. The count is how many of this role's obligations each credential examines, so you can see how much of the role it covers.
- Certified AI in Finance & Accounting — Fundamentals
Examines 8 of the 8 provisions above, under AI in analysis, forecasting and FP&A, Anomaly and fraud flagging, and reporting, Responsible use and accountability, Verifying AI output before reliance.
- Certified AI in Finance & Accounting — Professional
Examines 1 of the 8 provisions above, under Reliance thresholds, verification and escalation.
Certification
Examined on this standard of evidence
What this page sets out is examined, on work the candidate has not seen, in the credentials beside it. Every paper is machine marked against its key and every result is reviewed and released by a named person, and every credential is on the public register.
AIAC-FNAF
Certified AI in Finance & Accounting — Fundamentals2 hours · remote, proctored · valid 2 years
AIAC-FNAP
Certified AI in Finance & Accounting — Professional2 hours · remote, proctored · valid 2 years