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Accounting and Corporate Regulatory Authority

Audit Practice Guidance No. 1 of 2026: Using Artificial Intelligence Responsibly

2 October 2026

Audience

Accountants

Accounting entities

News Topic

Accounting standards and sector regulation

Category

Announcement

New practice guidance provides practical considerations for auditors and audit firms on the responsible use of AI.

ACRA has issued Audit Practice Guidance No. 1 of 2026: Using Artificial Intelligence Responsibly. 

As artificial intelligence (AI) becomes increasingly integrated into audit work, understanding how to use it responsibly is as important as understanding what it can do. Recognising that the extent and manner of AI adoption will vary across audit firms, the guidance focuses on practical considerations that auditors can apply in their day-to-day work.

The guidance highlights key considerations relating to integrity, professional judgement, accountability, transparency, and data confidentiality and security. Drawing on real-world incidents, it illustrates how these issues may arise in practice and offers reflective questions to help auditors navigate the use of AI in their work.

Auditors and audit firms are encouraged to refer to the guidance as they continue building the knowledge, skills and governance needed to harness AI effectively and responsibly.

Find out more about the guidance (opens in new tab).