CA ANZ

AI Fluency Playbook
Generative AI use and implementation
in accounting and finance
1 CA ANZ AI Playbook
 Te Tūtohu i te Tangata Whenua
Acknowledgement of Nō roto mai i te kauanuanu, e tūtohu ana a
Traditional Owners Chartered Accountants ANZ ko ngā iwi Māori te
tangata whenua o Aotearoa.
Chartered Accountants ANZ acknowledges the
land throughout Australia as Traditional Lands of
the Aboriginal and Torres Strait Islander peoples Acknowledging Tangata Whenua
and we respect their spiritual relationship with
Chartered Accountants ANZ acknowledges
their Country and to their Elders past and present.
and respects ngā iwi Māori as tangata
whenua of Aotearoa New Zealand.
We also acknowledge them as the custodians
of the Land and Waters, and that their
He aha te mea nui o te ao?
cultural and heritage beliefs are important
He tāngata! He tāngata! He tāngata!
to Aboriginal and Torres Strait Islander
peoples today.
What is the most important thing in the world?
It is people! It is people! It is people!

Artwork acknowledgement:
Rhys Paddick, a Yamatji/Noongar
digital 2artist from Boorloo (Perth, WA) CA ANZ AI Playbook
Contents 4 A new way of working
Generative AI is transforming how Chartered Accountants work. And, as early
adopters, CAs are well placed to lead their teams and organisations.

8 Do you know AI?

Already, there are many different AI models and tools you can use in your
everyday work. Here are some of the current options and what they do.

15 Ethical AI use: navigating responsibilities and challenges

Generative AI lacks the context and human skills to make ethical decisions, which
makes your role using and overseeing the technology even more important.

20 Best practice for incorporating AI into your organisation

Businesses that don’t yet have an AI strategy and governance framework need to
move quickly to provide guidance to their people.

28 Building your generative AI capability

AI fluency is going to be key to success in your current and future roles. Here’s how
to assess your capabilities and develop your AI fluency and how CA ANZ is working
to develop members and support the profession.

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A new way of working

Remember when Microsoft Excel changed Chartered Accountants to work faster,

the game in 1985? Or when the internet smarter and with greater accuracy, freeing
became part of our professional lives in them up to deliver more strategic insights
1993? The artificial intelligence (AI) and personalised service, while sharing their
revolution we’re living through is a knowledge and expertise with clients.
transformation on par – or perhaps even Success in this evolving landscape requires
greater – than the introduction of those you to commit to building your generative AI
two tools decades ago. skills, while applying your existing professional
Make no mistake: generative AI is capabilities in this new domain to lead the
changing the way we work and it’s changing way to an AI-driven future. “You still need people in the loop at each stage.
it for the better. And, like Excel and the
internet, eventually you’ll wonder how What’s not happening? A lot of this comes down to being good at asking
you ever worked without generative AI. While generative AI is a powerful tool and
There’s only so much data a human (or a will continue reshaping the profession, it questions and being able to analyse the results
spreadsheet) can take in and organise. For won’t replace you. It cannot replace the
generative AI, it’s limitless and now it’s all critical thinking, ethical judgement and because the fact is, AI can’t do it on its own. It still
at your fingertips. technical accounting skills that are central to
what Chartered Accountants offer their needs a subject-matter expert’s understanding
What’s happening with generative organisations and clients. The benefit of
AI in finance and accounting? generative AI lies in the collaboration of the situation to be effective.”
Generative AI is transforming the between human expertise and machine
accounting landscape and expanding the intelligence, and humans are in the
role of Chartered Accountants. It is enabling driver’s seat. Margaret Wright FCA, Chair of Omnitabz

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A new way of working

Chartered Accountants leading the transformation It’s time to get on board

Chartered Accountants are enthusiastic about generative AI and its potential. Getting the most out of generative AI –
from building richer data insights to offering
exceptional strategic advice – means
becoming fluent in this new technology.
Generative AI fluency is much more than
simple technical skills. It’s about learning
how to apply your expertise in a new
domain and adapting your processes –
as an individual and at the organisational
level – to integrate generative AI into your
ways of working, without compromising
the quality of your output, the rigour
of your oversight or your commitment

70%
are already using
85%
are willing to use AI
79%
agree that that as AI is
51%
would use AI more often
56%
agree incorporating AI
to ethical dealings.
AI provides an unprecedented opportunity
to elevate your capacity to deliver, but only if
generative AI tools. technology, given the integrated more into if it were integrated into makes accountancy you’re willing to learn, adapt and keep up to
opportunity. business, the role of their existing tools. more attractive as date with the rapid pace of change.
accountants as ‘data a career choice.
guardians’ will become
Source: AI and the future of the global chartered accountancy profession
increasingly important
(Ipsos UK / Chartered Accountants Worldwide, 2025) to organisations.

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A new way of working

How are CAs using generative AI? In this playbook, we’ll explore the skills and
WHAT’S AI FLUENCY? According to a recent report from knowledge you need to develop so you can
Chartered Accountants Worldwide (CAW), get the best out of the generative AI tools
younger CAs are leading the way in and support your organisation – or your
generative AI adoption. clients’ organisations – to take advantage of
the new opportunities.

The CA Capability Model defines AI fluency as 83% Generative AI is here

Together, we can use it to change our
businesses and our clients’ businesses for
the ability to use AI ethically and effectively. the better.

It’s about harnessing AI to improve processes

and outputs, and support data-driven decision 83% of respondents aged 18–24 are using
AI tools at least once a week, for:
making. Above all, building AI fluency strengthens • General productivity (40%)
• Data entry (24%)
your role as a strategic partner, driving better • Client services (17%)
• Risk management (12%)
outcomes for clients and businesses in an Source: AI and the future of the global chartered

AI-enabled world.
accountancy profession (Ipsos UK / Chartered Accountants
Worldwide, 2025)

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in automating tasks, it’s in using AI accountants should ask: ‘How can AI help
CASE STUDY to deliver proactive, personalised and anticipate my clients’ needs? How can I
strategic advice. deliver timely insights and personalised
“Firms that integrate AI into workflows advice?’,” Anderson says.
can eliminate manual processes and “By adopting a customer-first,
reinvest time in higher-value client future-focused approach, accountants
engagement,” he says. will strengthen their role as trusted
As AI reshapes the profession, ongoing advisers, helping clients navigate an
Cameron Anderson CA learning will be essential. increasingly complex financial landscape
The democratisation of AI is set to “Right now, around 85% of accountants with confidence.”
transform accounting, not just for use AI tools, yet only 25% are actively
firms but for the businesses they serve. upskilling their teams,” Anderson says.
Success will depend on how accountants “To better serve clients, firms must
use AI to create more value for their clients, develop a safe AI use policy, foster open
says Cameron Anderson CA, General knowledge sharing and experiment with
Manager – Customer, XBert. new capabilities. Those that leverage AI
“AI has long existed in recommendation for deeper client relationships – not just
algorithms, but now generative AI is efficiency – will thrive.”
becoming deeply embedded in how Reimagining workflows with the client
businesses operate,” Anderson says. “For experience in mind will also be critical.
accountants, the real opportunity isn’t just “Rather than digitising existing processes,

7 CA ANZ AI Playbook
Do you know AI?

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Do you know AI?

In this section
There are AI solutions that can help with Traditional AI Traditional AI has been around the public realm in late 2022, creative tasks (such as
many of the day-to-day tasks in finance. versus generative AI for many years. It is rule-based, when ChatGPT released its first writing emails or reports)
using algorithms to detect public interface and was soon • Microsoft Copilot and Google
Workplaces can also develop their own patterns in data and make followed by many other tools. Gemini integrate well with
customised generative AI tools. decisions. Traditional AI tools Generative AI is not limited other tools from their parent
cannot evolve beyond the by rules and algorithms – companies, such as Microsoft
To get the best out of AI, you need to limited tasks they are designed instead, it has the capacity to Word, Microsoft Excel,
know how to interact with the tools to perform. Examples include create new content. These tools Google Docs and Google
effectively to support your work. fraud detection tools, and voice are trained on huge datasets Sheets
assistants Alexa and Siri. If known as large language • Generative AI features are
you’re typing an email and the models (LLMs), and can use the integrated into common
tool suggests ways to complete patterns detected in data to accounting tools, like Xero
the sentence for you, that’s AI at create new content: text, • There are emerging tools
work in the traditional sense. images, video and even music. designed to help accountants
The tool is predicting the most While ChatGPT may be the with specific tasks, like Aider,
While it might feel like the AI trend is new, likely next words based on your most well-known generative AI XBert and Karbon.
there are ways in which AI has been language and interactions with tool, there are many to choose
incorporated into work for years – and the tool. from, with their own strengths When we talk about building
there’s also a new way of doing AI. It’s Generative AI represents a and weaknesses. For instance: your AI fluency, there’s an
the difference between traditional AI fundamental shift in AI’s • Claude and ChatGPT are assumed focus on generative
and generative AI, and it’s a vital part capacity. It first moved into particularly strong on AI, rather than traditional AI.
of the story.

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Do you know AI?

Leading the way Generative AI-powered solutions may

The open-ended nature of generative AI help improve efficiency and productivity in AI IN ACTION: JESSICA STEBBINGS LIMITED
tool capacity demands a shift in the way different areas of your work, such as:
you think about engaging with them and • Creating and refining client
using them in your work. It’s a shift that’s communications
equivalent to, say, the introduction of the • Transcribing meeting notes
internet, which has reshaped the way • Explaining financial concepts
people find, create and use publicly • Analysing and interpreting financial data
available information. • Automating data workflows
Chartered Accountants are ideally • Managing client information and
placed to champion generative AI in their tracking projects Jess Stebbings CA launched her own firm
businesses. With the finance team’s work • Generating reports
ranging from client communications to data • Cleansing data for better work-life balance. To keep up with
analytics, financial reporting, audit, • Detecting anomalies
forecasting and more, there’s already a • Supporting clients demand, she embraced AI-powered tools like
large range of generative AI-powered • Enabling practice management.
solutions available to trial and implement. Aider. AI helps her flag issues, speed up
Many of these tools have cross-
departmental relevance and could help the reconciliation and cut hours from admin tasks,
broader business work more efficiently.
freeing up time to focus on personalised advice
and scaling the practice.
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confidential information and to comply with Using ChatGPT also helps Saxena refine
CASE STUDY company policies. reports and emails, making communication
“Now, before sending anything out I run it clearer and more persuasive.
through ChatGPT to check for grammar “AI has only been widely used for a few
mistakes or clarity issues, then refine it years, yet it’s already an integral part of
further to match my own way of speaking,” daily work. I think if people don’t start using
says Saxena. it as a tool now, they will likely fall behind
AI is also a powerful and efficient – especially as more people adopt it in ways
Ritu Saxena CA way to challenge her own assumptions we can’t even fully grasp yet,” she says.
Ritu Saxena CA, Commercial Business and generate business case insights,
Partner and Founder of Project Upgrade says Saxena.
Her in Auckland, wasn’t an early adopter “The more specific your prompts are,
of ChatGPT. However, over the past year the better the results are,” she advises.
she has come to rely on it as an essential “If you ask a broad question like
business tool. ‘Draft a summary’ or ‘Give me some
“I started with the basics, using AI for insights’, it might not deliver exactly
emails and business communication,” she what you’re looking for. But if you first
says. “At first, I would draft emails and then explain the situation and then ask it to
ask ChatGPT to refine them, but over time remember that information for future
I have expanded into commercial analysis, conversations, the output improves
always being mindful not to share any significantly,” she says.

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Do you know AI?

Custom AI tools How to build fundamental skills

Businesses can also build their own To build your generative AI fluency, you first AI IN ACTION: PRIME PARTNERS
AI tools for company use, powered by need to build your own ability to engage
the generative AI models of ChatGPT, with the tools through prompting. This is a
Google Gemini, Microsoft Copilot, Claude, unique way of conversing with the tools, to
Perplexity, Llama and others, even prompt it to provide you with outcomes that
incorporating their own company data. are tailored to your needs and your context.
Custom tools can be created within a A common error for new users is to
generative AI solution – like using Microsoft engage with the tools as if you’re using a
Copilot Enterprise to access company data search engine. Internet searches require a
to answer questions about specific clients few search terms and often giving less James Carey CA at Australian firm Prime
– or with an ‘independent’ solution like detail is the best strategy to help you find
Cassidy that helps you create a workplace the most valuable content. In contrast, Partners has created an internal reporting
GPT (generative pre-trained transformer, a interactions with generative AI need to be
type of large language model) using the specific, rich in detail and provide context. dashboard using ChatGPT and has also used
generative AI model you prefer. Rather than issuing ‘commands’, you must
Bespoke versions of generative AI engage with generative AI in the form of a the LLM to generate Python scripts to encrypt
designed specifically for internal use can ‘conversation’ – an ongoing exchange of
maintain all information behind firewalls, information where you iteratively refine and ATO PDFs, compile Xero invoices into one PDF,
so they do not raise the same security redirect the conversation to arrive at
concerns as public tools, and they are valuable outputs. and more. Carey says the invoice solution alone
continually learning and improving based
on the business context. reduced a two-hour task to 15 minutes.
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Do you know AI?

A prompting framework
The CA ANZ Certificate in AI fluency
provides comprehensive guidance on how
to create useful prompts, using examples
and activities that demonstrate the
flexibility and iterative processes to
generate outputs that add value to
people in accounting and finance
domains. Some people refer to this as
prompt engineering.
One prompting strategy discussed ROLE TASK REQUIREMENTS INSTRUCTIONS
in the Certificate in AI fluency is the
RTRI framework.
You are a university lecturer Write three or four paragraphs The explanation should be Use Australian English spelling
with strong experience in on the concept of materiality in accessible to both finance and a direct, professional tone.
teaching greenhouse gas accounting for GHG emissions. professionals and non-finance
(GHG) emissions accounting. Explain how it differs from leaders. Avoid sustainability
traditional financial materiality jargon because the audience is
and why this distinction is new to this topic.
relevant for your
organisation’s reporting and
decision making.

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Do you know AI?

The RTRI approach provides structure are correct and align with other available
for prompting when you’re learning these information, including your own experience
skills, but it shouldn’t be treated as a rule. and expertise.
Think of it as a guide to encourage you to be Chartered Accountants have well-
detailed and conversational as you engage developed critical thinking skills and a
with generative AI to get valuable outputs. commitment to professional scepticism, “The businesses that are using AI well are the
As you build familiarity with the tools, your and these core capabilities will equip you
skills will become more flexible and you’ll well to engage with generative AI, drawing ones that understand that the way to interact
recognise when more or less detail will help the best out of it, while always staying in
you achieve your goals. command of the outputs you generate. with these models is treating them like a ‘brain
The Certificate provides comprehensive
guidance on how to prompt generative AI for hire’. That is a real, significant mindset shift …
tools and build from basic skills such as the
RTRI framework, to enable you to engage and it leads you to ask yourself, ‘How can I use
with the tools in much more complex,
nuanced ways. generative AI every single day to do all the tasks
Beyond prompting skills, generative AI
users also need to apply their critical that I would normally do, but just do them a little
thinking skills to validate and interpret the
outputs of the generative AI interaction. more efficiently?’”
While it might feel like a conversation, the
human user has a responsibility to check
whether the claims of the generative AI tool Kayur Patel FCA, Director, GenAI & Emerging Tech at PwC New Zealand

14 CA ANZ AI Playbook
Ethical AI use: navigating
responsibilities and challenges

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Ethical AI use: navigating responsibilities and challenges

In this section Chartered Accountants commit to acting Own the outputs Bring the humanity
Generative AI lacks the context and with integrity and in the public interest– Generative AI’s conversational interface Generative AI is trained on massive
human skills to make ethical decisions. principles that must also guide your use means it can be easy to forget these tools datasets drawn from the world’s existing
of generative AI. lack human judgement – ethical decisions knowledge sources – but those sources
Tools have been trained on massive This means understanding how it works still require human insight. When using aren’t unbiased.
datasets that may reflect biases. and staying accountable for its outputs. generative AI, you must stay in the Consider, for example, the history
With ethics at the core of the CA driver’s seat. books written over the last 200 years.
Stakeholders expect organisations to be designation, you need the capability To act with integrity, Chartered The perspectives in those works reflect
honest and protect their privacy when to assess whether generative AI is Accountants need to approach a certain view – sometimes biased to
using generative AI tools. being used appropriately in your work generative AI wisely. the dominant cultural group and
and organisation. 1. You can’t ignore generative AI. It offers possibly excluding the perspectives
Let’s explore some practical ways to an opportunity for you to work with more of others.
navigate the ethical issues generative AI accuracy and efficiency, and to enhance Also, think about the nuances of
can raise. your skills and offerings. Ignoring the new language and how they’re understood. The
tools might disadvantage your clients English language has many idioms where
and organisation. the literal meaning may be different from
2. You cannot engage passively with the intended meaning. For example, the
generative AI, using its outputs phrase, ‘under the weather’ means feeling
uncritically. Instead, you’re responsible somewhat unwell, rather than being
for verifying every output you generate exposed to the elements. Idioms and
– you must validate its accuracy and cultural understanding can confuse
ensure it fits your context. outsiders – and it can confuse generative AI
too. Human learning captures contextual

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Ethical AI use: navigating responsibilities and challenges

richness that cannot be expected within prompt, based on patterns learned

digital tools, no matter how convincing they from vast datasets. DID YOU KNOW?
seem. So, even though these tools have Because they aim to be helpful,
access to the world’s knowledge, they also generative AI tools may confidently
reflect the imperfections in these data generate plausible-sounding information,
sources – especially bias and the capacity even when it’s not true. This behaviour is
for misunderstanding. known as a ‘hallucination’. For instance, if
You need to maintain awareness of these you ask for academic references on a very
deficits when you engage with the tools and specific topic and no such sources exist, the
make sure you counter any possible bias or tool may invent realistic-sounding citations
inaccuracies in the outputs you use. You – even fake journal names and links.
need to ensure that whatever you create This is why it’s important to critically
with the help of generative AI incorporates assess AI-generated content, especially
your human perspective and your rich, when accuracy matters. These tools are Every time you create a prompt with a generative AI tool you’re using electricity
nuanced understanding of the world. powerful assistants, but human judgement and water.
is still essential. CAs need to bring their Data centres that power tools like Microsoft Copilot, Google Gemini and ChatGPT
Know how it works – and the risks professional scepticism to bear on all use vast amounts of electricity to generate responses. They also require water to keep
Although generative AI is amazing at interactions with generative AI, to assess the data centres cool, preventing overheating.
times, it’s not magic and it’s certainly whether reasonable-sounding responses Knowing how these tools work goes beyond understanding how you interact with
not flawless. These tools don’t retrieve are actually true. The Chartered them. There’s a corporate responsibility to understand how your use of these tools
answers from a pre-written database. Accountant’s additional capabilities such as aligns with your organisation’s sustainability efforts and how you can mitigate or
They generate responses by predicting critical thinking and attention to detail are offset the environmental impact of these tools.
what text is most likely to follow a user’s vital when engaging with generative AI.

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Ethical AI use: navigating responsibilities and challenges

Privacy To manage this risk, many paid concerns about privacy. Another
It’s important to consider the issue of generative AI platforms allow users to perspective is that you typically wouldn’t
privacy when working with generative AI disable prompt sharing or data retention. tell an external client or stakeholder about
tools. While these tools don’t save your Some organisations are also developing the specific tools you use in your work –
inputs verbatim into their models, some free internal generative AI tools to enable safer whether that’s Excel, Xero or another tool –
versions may collect your prompts for use of these technologies within a controlled so why make an exception for generative
training purposes. This means that if you environment. Regardless of the platform, AI? Of course, if you’re using generative AI
enter proprietary or personal information it’s vital to treat generative AI tools with the to deliver high-quality service, it might be
– particularly anything related to clients or same level of confidentiality you would something you’re proud to discuss with your
your organisation – you may be disclosing apply when speaking with an external party. stakeholders and clients.
more than you intend. If in doubt, avoid sharing sensitive or Your priority should be to meet your
Although you’re unlikely to see your input identifying information, and observe privacy obligations, while also looking for “A computer can never
repeated word-for-word in another user’s organisational privacy policies. ways to deliver the best possible service.
output, data entered into tools that collect Chartered Accountants need to use their be held accountable,
prompts can, over time, influence future Transparency professional judgement about the right level
versions of the model if it is used in training. Many users debate whether they should tell of transparency for your organisation, therefore a computer
For example, if you repeatedly discuss a clients or external stakeholders that they’re based on your use of generative AI but it’s
draft piece of regulation with a free using generative AI tools. Some advocate an issue that requires a thoughtful and must never make a
generative AI tool that collects data, that for always telling clients or stakeholders intentional response.
information could be stored and potentially that their information might be used in a management decision.”
used in future model development or generative AI tool, but if your organisation
accessed by the company – even before is using a safe, in-house generative AI tool
the regulation becomes public. you could be causing them unnecessary IBM Training Manual (1979)

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Ethical AI use: navigating responsibilities and challenges

Build your skills • Does everyone in your organisation Generative AI and your ethical responsibilities
As you can see, navigating the world of know how to use generative AI safely, Chartered Accountants commit to upholding a set of ethical principles - listed below - in all
generative AI requires you to have some with consideration of privacy they do. These can guide you as you develop your AI fluency, consider how to implement AI
knowledge of the tools and the skills to use obligations? solutions in your organisation and manage related risks.
them effectively. You also need to apply the • What will you tell your clients and
Chartered Accountant’s core capabilities external stakeholders about your use
when deciding how to use the outputs of the of generative AI tools? Will you focus on Integrity Objectivity Confidentiality
tools and communicate with clients. Many of risk management or the positive
the questions raised by generative AI are opportunities it presents?
new – they require you to think differently
and respond differently. Applying these principles to generative AI is
Here are some questions to ask yourself: one way you can be confident that you’re
• How well do you understand how the using the tools in ethical ways. However, you
tools work, and the intrinsic biases in the should also consider whether there are
training sources? How will you overcome gaps in your knowledge of how these tools
these limitations? work or in your organisational processes Professional Professional
• How can you assure that the responses that will require additional training or effort. behaviour competence
you’re generating are accurate? Do CA ANZ’s Certificate of AI fluency explores and due care
you have the skills and knowledge to these questions and can help you build
confirm the accuracy of written text? skills in navigating the ethical challenges
And do you have processes in place associated with generative AI.
to check the validity of generated
numerical information?

19 CA ANZ AI Playbook
Best practice for incorporating
AI into your organisation

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Best practice for incorporating AI into your organisation

In this section Generative AI implementation has a lot in It’s time to take action According to Deloitte’s 2024 global
Developing an AI strategy and common with the advent of the internet, Generative AI is developing quickly and survey of board directors and executives:
governance framework is a valuable several decades ago. As it entered the many organisations are assessing how they • 45% say AI is not on the board agenda
opportunity to guide and empower your workplace, individuals and teams identified can use these tools to work more efficiently • 80% say the board has no or limited
people as they explore generative AI. the need to have access to the internet and, and effectively, while managing the risks. experience of AI
progressively, every team found ways Early movers have an opportunity to create • 44% say their organisation needs to
Involving teams across the business can to derive benefits – and now we couldn’t a competitive advantage; ignoring the new speed up AI implementation.
drive stronger adoption and ensure the live without it. technology could mean some organisations
technology meets real needs. Often, individuals developed interest get left behind. While 80% of CAs surveyed by CAW aged
and skills outside work, which sparked their Implementing generative AI needs to 18–24 are confident using AI in their role,
With the right governance in place, interest in using the internet for work. involve more than just the IT team. It’s only 55% of senior decision makers agree.
generative AI can continue to deliver Similarly, generative AI is likely to follow a tool that has the potential to transform Senior CAs say their main reasons for not
value, stay aligned with your goals and this grassroots-driven approach, where your services and offerings to clients using AI are:
evolve with your organisation. individuals need to build skills and recognise or stakeholders, so all areas of the • Concerns about data security (33%)
opportunities for benefit in their work. organisation need to be part of the project. • A lack of training (28%)
Organisations can support this However, recent research shows that • Company policies preventing access (14%).
movement by providing the processes, boards and senior leadership teams may
guidelines, learning and opportunities for not yet recognise the part they play in the This indicates a readiness gap between
individuals and teams to engage with generative AI revolution. junior and senior CAs, and presents an
generative AI in safe ways. opportunity within the community of
Chartered Accountants to support one
another to build skills and acquire
confidence with generative AI tools.

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and reviewed,” he says. “AI tools can provide be used, who will oversee it and how AI
CASE STUDY valuable insights, but human expertise is decisions are audited,” says Rege. “It’s
still necessary to assess the context, make crucial that the board oversees the
judgements and ensure compliance. implementation of this framework to
“Maintaining oversight guarantees that safeguard the organisation’s integrity.”
AI supports, rather than replaces, critical Assessing potential risks and ethical
decision making,” he says. issues is also important, he says.
As a member of several boards, Rege is “Make sure any AI initiatives comply with
Pauras Rege CA conscious of the role the board plays in the all relevant data privacy regulations
As a Director at Tiaki Capital in Auckland, implementation of any AI tools. because non-compliance can result in
Pauras Rege CA says AI tools offer “They should create tangible value for significant fines, legal challenges and
tremendous potential. However, it is the business,” he says. “Boards should also reputational damage.”
essential to follow best practice, including think strategically about how AI will impact Finally, Rege advises businesses to
ensuring data quality, securing sensitive the business in the next 5–10 years, start with some small tasks and train
data, maintaining ethical standards and ensuring that the company is prepared for staff on how to use the tools.
integrating human oversight. future challenges and opportunities.” “Begin by using AI in small, non-critical
“I use ChatGPT and Microsoft Copilot to The best way to manage these issues is tasks or projects, so you can experience the
automate administrative tasks, improve to develop a comprehensive AI governance technology without taking on too much risk.
data analysis, enhance decision making and framework that addresses accountability, It also gives you the chance to test its
improve efficiency in business operations. transparency, ethical use and compliance. effectiveness, adjust your workflows and
However, everything must be fact-checked “This includes clear guidelines for how AI will build confidence in its capabilities.”

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Understanding the generative AI • Why are you implementing it and

implementation challenge what specific business objectives
Successful implementation of generative AI will it support?
requires more than just a systems • What risks need to be managed and
procurement project. Instead, it demands how will you address them?
thoughtful planning that engages your • Which generative AI tools align best
entire team in the process. with your organisational needs and
Unlike traditional technology rollouts, capabilities?
organisations are most successful in their
generative AI implementation projects Whether you’re considering external tools
when they blend exploration and structure. like ChatGPT and Claude, integrated
You need to find the balance between solutions like Microsoft Copilot or another “Consider AI where human effort is high
allowing teams to experiment, while option, your choice should reflect your
maintaining proper governance specific requirements, team size and the while validation is easy. And remember that
and security. way you intend to use generative AI in
your workflows. generative AI, if you ask it to do something, it
Questions before starting
Before starting your generative AI Generative AI implementation will, and it tends to be 100% confident but not
implementation process, organisations strategy – getting started
should consider these fundamental To identify where generative AI will make always right.”
questions: the greatest impact in your organisation,
• Where in your organisation will Deloitte’s Peter Williams FCA recommends
generative AI deliver the most value? focusing on tasks that require significant Peter Williams FCA, Chief Edge Officer, Centre for the Edge at Deloitte Australia

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Best practice for incorporating AI into your organisation

human effort but are straightforward By focusing your initial generative AI

to validate. implementation activities in these areas,
Think about the time that individuals in you can demonstrate the value you expect
your organisation or team spend drafting to bring your organisation, showing the time
emails and slide decks or reformatting data saved, comparing the quality of outputs
between systems. These kinds of tasks and demonstrating the validation process.
are an ideal place to start with generative CA ANZ’s Certificate in AI fluency
AI implementation because they require recommends pursuing a methodical
considerable time and the results can be approach to identify opportunities to use
readily verified for accuracy. generative AI in your organisation. By
mapping key processes, you can identify
Where generative AI excels bottlenecks and repetitive tasks, while “What we’re seeing working well now is just
Generative AI is especially good at engaging your team in the process. After all,
tasks like: they will have deep insight into the pain the benefits you can get from having everyone
• Creating first drafts of written content points in daily processes and can highlight
• Reducing errors in data verification where generative AI could deliver use AI to save between one and three hours
processes meaningful improvements.
• Analysing large datasets to identify PwC’s Kayur Patel FCA sees success a day every day at scale. That’s a real win at
patterns where organisations find ways to save small
• Reformatting information between amounts of time each day through the use the moment.”
different systems of generative AI, rather than making major
• Enhancing client interactions and changes to workflows.
communications. Kayur Patel FCA, Director, GenAI & Emerging Tech at PwC New Zealand

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Best practice for incorporating AI into your organisation

Bringing people with you Creating a balanced “If we don’t encourage people in our concerns proactively and creating
People respond differently to new implementation plan team to use AI, they sometimes feel like they opportunities for collaborative learning.
technology. When implementing generative Your implementation approach could are cheating if they’re using it. I like to flip This approach will foster a culture where
AI in your organisation, you’ll encounter combine organic technology adoption this around and say, ‘You’re not cheating. generative AI becomes a valuable partner
everything from enthusiastic early adopters with structured support by: I expect people who work for me, including in your organisation, rather than just
to cautious sceptics. • Allowing for experimentation my accountant, to use the latest technology. another system to master.
Your success depends on your ability to and discovery I don’t want to pay for people doing work
recognise these varied responses and tailor • Making the process collaborative the old way, but I expect them to use it in Generative AI governance:
your approach to the needs of different and inclusive informed and responsible ways’.” balancing innovation with
people. Innovators and early adopters can • Addressing compliance and risk- responsibility
become valuable champions, while people management requirements The people factor As generative AI transforms work
who are more hesitant will require support • Providing comprehensive training Remember that successful implementation processes at unprecedented speed,
and clear demonstrations of the value to build confidence. isn’t solely about technology – rather, it’s organisations face a critical challenge:
generative AI can provide. about people. how do you move fast, while maintaining
Recognise that generative AI will Be transparent about how you’re thinking If you’re involved in the implementation responsible oversight?
change significantly the way we work about data security and ensure your team project, make sure you have good Implementing effective governance
but emphasise how it enhances human understands how to use these tools representation from people across the for generative AI is about more than
capability, rather than replacing it. Also, responsibly. In the Certificate in AI fluency, business – not just decision makers and meeting compliance requirements. A great
demonstrate how it frees people to do AI strategist Inbal Rodnay reflects on how specialists, but also people who stand to governance framework enables innovation,
strategic work, and helps deliver superior she sees transparency as a key indicator get the most benefit from using generative while protecting your organisation, clients
outcomes for clients and stakeholders. that an organisation is taking an informed, AI to aid in repetitive or simple tasks. and stakeholders.
responsible approach to generative AI and Involve this broad team early in the A well-designed governance framework
empowering people. implementation process, addressing their provides both guardrails and a guide,

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Best practice for incorporating AI into your organisation

helping your people understand how to use • Accountability: humans must remain • Monitoring and review process: The key is finding balance between
generative AI tools responsibly, without responsible for important decisions. track usage, respond to issues and innovation and responsibility,
stifling innovation. It provides clarity around continuously update the governance providing specific guidance while
acceptable use, defines accountability for By building your governance on these framework maintaining flexibility to adapt as
decisions and establishes processes for foundations, you position your organisation • Defining roles and responsibilities: generative AI capabilities evolve.
managing risks. to navigate the evolving regulatory your framework should establish clear
The most effective frameworks align environment with confidence. accountability, through defined roles.
with internationally recognised responsible
AI principles that increasingly form the Governance framework
foundation of emerging regulations in A comprehensive governance framework Role Responsibilities
Australia, New Zealand and globally. for generative AI should address the
These are: following key components: Executive sponsor Sets strategic direction, approves
• Fairness: AI systems should be inclusive, • Clear direction and leadership: align framework, owns overall accountability
accessible and non-discriminatory generative AI implementation objectives
• Transparency: users should understand with strategic goals, define roles and Governance committee Defines parameters, approves use cases,
when they’re engaging with AI and how communicate decisions monitors compliance
it makes decisions • Comprehensive policies: set guidelines,
• Safety and privacy: systems must define standards for data protection Business unit leader Ensures team compliance, identifies new
protect sensitive information and and output review, and establish a use cases, escalates concerns
disclose data usage disclosure protocol
• Reliability: AI should generate • Risk-management approach: identify End user Follows policies, suggests improvements,
accurate and consistent results for and mitigate risks, and establish reports issues
its intended purpose escalation pathways

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Best practice for incorporating AI into your organisation

Effective policies: beyond ‘always’

and ‘never’ Risk-based Data protection Output review Monitoring and
Rather than rigid rules, nuanced guidelines categorisation guidelines requirements continuous
can help teams make informed decisions. improvement
Here are some key features to consider
when developing policies.
By taking a thoughtful approach to
generative AI governance, you position
your organisation to harness these
transformative tools while maintaining the
trust and confidence of clients, regulators
and your team.

Clearly define the risk Empower people to identify Tailor review settings to the Implementation isn’t a ‘set
involved in different uses how to safely use different types of information being and forget’ exercise. Regular
of generative AI, so users types of information with generated by the generative monitoring helps you observe
know how to use the tools generative AI tools, so they’re AI tools, recognising that how the tools are being used
differently depending on clear about when they need AI-generated outputs that and refine the governance
the work they’re doing. to anonymise data, or when are business critical or client framework based on
and how they can work with facing may need a higher experiences across the
real information. level of scrutiny. organisation.

27 CA ANZ AI Playbook
Building your generative
AI capability

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Building your generative AI capability

In this section AI is transforming the accounting field

AI fluency encompasses not only and expanding the role of Chartered
technical proficiency but also critical Accountants. CA ANZ recognises the impact
thinking, ethical awareness, problem this will have on our profession and sees this
solving and adaptability. as a pivotal moment to support members
in staying ahead.
Take charge of your generative AI As generative AI continues to influence
development by assessing your current accounting practices, the demand for
skills and progressing with a focused, professionals who can integrate AI into
structured learning plan that drives business is rising. Success requires
practical, real-world application. individuals and organisations to build
generative AI capabilities to leverage tools
Ongoing strategic learning is vital to stay effectively and safely, and a commitment
effective and trusted, as AI tools and to continuous learning to stay ahead in
expectations evolve. CA ANZ supports the evolving landscape.
your AI journey with assessment tools “Developing AI literacy is the single most
and learning programs – from micro
courses to a comprehensive Certificate impactful thing that any professional can do
in AI fluency.
today for their career, team and business.”

Inbal Rodnay, AI strategist

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Building your generative AI capability

Tax
Financial planning
Superannuation
Audit and assurance
Insolvency and restructuring
Corporate finance
Reporting
Forensic accounting

TECHNICAL

Ethics and Communication^

Assessing your capabilities: The CA Capability Model outlines the integrity^ Problem solving
how CA ANZ can help capabilities you need now and into the Critical thinking and decision making^

BUSINESS
PERSO AL
and judgement^
To guide members in building future- future, structured across four domains: Collaboration and
relationships

N
Adaptive mindset
focused skills, CA ANZ developed the Personal, Business, Leadership and
CA Capability Model – a strategic Technical. Each capability includes
Self-management
and learning
Capability Customer focus
Technology fluency
framework outlining the essential indicators that outline skills and behaviours Diversity, equity Model Data analysis
capabilities Chartered Accountants need at different career stages. These indicators and inclusion Sustainability
now and in the years ahead. As the model provide a practical framework for assessing AI Fluency
evolves, a new AI fluency capability has your current strengths and identifying your
been added to reflect growing market and development priorities.
professional demand. This addition Incorporating the model into your
reinforces the critical role CAs will play in planning can help ensure your AI fluency LE A D
ERS HIP
leading responsible AI use and highlights development efforts are focused, relevant
CA ANZ’s commitment to supporting and aligned with the evolving expectations Agility and change
ethical, effective AI integration across of the profession. Leading others
the profession. Strategy and performance
Future focus
Innovation
Governance and risk

Governanceand
Governance andrisk
risk

^Research confirmed these three capabilities are essential in all future accounting job roles, as all levels of work,
irrespective of the role type or location.

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Building your generative AI capability

AI fluency
Description: leverages artificial intelligence (AI) safely and ethically to enhance accounting practices, support data-driven decision making and improve stakeholder outcomes.

Proficiency levels

Pathway Early career Experienced professional Executive

• Apply AI tools and technologies to • Determine the advantages of a • Confirm and communicate the potential benefits, • Establish protocols and governance frameworks
perform routine activities effectively range of different AI tools and challenges and risks of AI to various stakeholders for implementing AI tools and technologies to
• Describe how a limited range of AI technologies, and apply in various • Guide team members on how to use AI tools and enhance accounting practice, support problem
tools and technologies may improve business contexts technologies to support problem solving and solving and facilitate decision making
task completion and work outcomes • Use AI tools and technologies to decision making within accounting practice • Align AI deployment plans and metrics to
• Identify personal limitations in contribute to problem solving • Evaluate and determine the most appropriate organisational strategy and long-term goals
knowledge and competence when and decision making within AI solution for a specific business problem • Champion the safe use of AI tools and
using AI tools and technologies accounting practice • Create documentation processes and protocols technologies within an accounting or
• Apply guidelines and procedures on • Apply documented processes and to mitigate risks, and ensure the safe and organisational context
the safe an ethical use of AI tools protocols for the safe use of AI tools effective use of AI tools and technologies • Establish organisations policies to assure the
and technologies and technologies • Ensure that risk, safety and ethical or safe and ethical deployment and use of AI tools
• Examine output from AI tools and • Use AI within legal and ethical regulatory considerations are addressed and technologies
technologies being used, to validate parameters when implementing an AI solution • Maintain a future-focused mindset to assess
the relevance, awareness of • Analyse the quality of AI output • Review and report on AI projects against the business benefits of leveraging AI tools and
potential biases and accuracy of strategic goals, and measure their effectiveness technologies to create strategic advantage
all outputs and impact

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Building your generative AI capability

AI fluency is not a standalone capability. Assessing your AI capability begins Holistic and AI-specific assessments
To be successful with AI adoption, AI fluency with understanding what it means to be CA ANZ members have access to CA
should be supported with complementary fluent in the use of generative AI tools. For Capability+, an interactive tool that allows
capabilities, including: Chartered Accountants, AI fluency is you to assess how your current skills align
• Critical thinking and judgement: defined as the ability to harness AI with a range of roles. This tool then
being able to analyse, evaluate technologies ethically and effectively to recommends training that will help you
and constructively challenge enhance accounting practices, support thrive in your current role, or work towards
information from AI systems to data-driven decision making and improve advancement.
make informed decisions. stakeholder outcomes. The AI Readiness Self-Assessment is a
• Problem solving and decision making: free tool available to both members and “If you can work out
the ability to define a problem and non-members. In just five minutes, it helps
critically assess solutions against you gauge your confidence across five how to integrate
decision criteria. essential AI-related capabilities and
• Ethics and integrity: acting with integrity provides a personalised report with accounting and the
and promoting ethical practices to targeted learning recommendations to
navigate the moral implications of AI. guide your development. understanding of AI,
• Adaptive mindset: learning from
experience and responding positively the combination
to change.
• Accounting expertise: the technical is powerful.”
accounting expertise required by
a CA for their area of work.
Margaret Wright FCA, Chair of Omnitabz

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Building your generative AI capability

Step 1
Discover: assess
your capabilities
This three-step guide and goals
will help you assess
your capabilities and
build a clear, focused Advance
path forward. with
purpose
Step 3 Step 2
Develop: build
Deepen: reflect,
capability through
adapt and stay
learning, experience
future ready
and exposure

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Building your generative AI capability

STEP 1 STEP 2 STEP 3

Discover: assess your capabilities Develop: build capability Deepen: reflect, adapt and stay
and goals through learning, experience future ready
Start by understanding your current and exposure Capability development is not a one-off
strengths and where growth is needed. A AI capability is best built through a mix of activity. To remain relevant, you need to
clear view of your baseline allows you to set structured education, practical application track your progress, adjust your goals and
development goals that are both ambitious and real-world exposure – balancing evolve along with the tools.
and achievable. technical learning with strategic and
interpersonal growth. Key actions:
Key actions: • Act on your plan: follow through on
• Assess your current capabilities: use Key actions: your development activities and
tools such as the CA Capability Model • Education: enrol in courses focused on AI integrate what you learn into your
and Capability+ to assess your AI fluency fluency and complementary capabilities. day-to-day work.
and complementary capabilities. • Experience: seek out projects or • Reflect and reassess: use self-
• Identify future needs: consider how initiatives where you can apply assessment tools like the CA Capability
generative AI and related technologies generative AI skills or explore use Model to measure progress and refine
are likely to impact your role, sector or cases, starting small if needed. your objectives over time.
career path in the next two-to-five years. • Exposure: attend industry events, • Stay informed: keep pace with AI
• Set targeted goals: define clear webinars and professional forums to developments by subscribing to
development objectives, whether that’s engage with thought leaders, case trusted publications, joining
improving generative AI tool proficiency, studies and emerging trends. communities of practice and
strengthening your strategic insight or engaging with ongoing learning.
leading technology-enabled change.

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Building your generative AI capability

CA ANZ AI LEARNING

Building AI capability and staying A strategic approach to AI

informed: how CA ANZ is capability development CA Capability Model CA Program
supporting the profession Our AI education strategy is grounded in The CA Capability Model outlines the AI is integrated throughout the CA
At CA ANZ, we are committed to supporting two key questions: essential capabilities for accounting and Program, ensuring graduates enter the
the ongoing development of our members • What do accounting professionals need finance professionals. In 2024, AI fluency profession AI fluent and work ready.
and the broader accounting and finance to become AI fluent? was officially integrated into the model,
community. We recognise that as AI • How can we support their development? recognising it as a vital capability for the Certificate in AI fluency
continues to reshape the business profession and providing a framework Developed with leading AI and accounting
landscape, the need for timely, strategic To answer this, we’ve taken a coordinated for developing AI-focused learning experts, this Certificate offers practical,
upskilling has never been more pressing and practical approach, embedding AI into content. applied learning to help professionals
and Chartered Accountants must not the CA Capability Model, offering flexible confidently use AI in the workplace.
only understand how AI works but learning options and creating events that AI Readiness Self-Assessment
also be prepared to lead its ethical connect members with emerging insights. A personalised diagnostic tool that Micro courses and skill boosters
and effective adoption. This ensures we can support members at evaluates an individual’s AI readiness, A suite of short courses and workshops
Our recent member surveys affirm every stage of their AI journey, whether assessing agility, ethics, and problem- designed to support upskilling in AI and
what we are seeing across the profession: they’re just starting out or seeking to solving and decision-making capability, related capabilities, enabling professionals
Chartered Accountants are looking to deepen their expertise. resulting in tailored learning to build practical, job-ready skills.
CA ANZ for guidance, and employers are recommendations.
seeking scalable ways to upskill their teams Conferences and events
and validate emerging capabilities. AI-focused sessions feature in CA ANZ
conferences and events, connecting
members to emerging insights.

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Building your generative AI capability

Empowering the profession

AI Readiness
CA Capability Model AI Playbook Self-Assessment
Recognising AI as a critical capability A guide for building AI fluency Personalised diagnostic and
learning recommendations

Building AI fluency

Micro courses and

CA Program Certificate in AI fluency skill boosters Conferences and events
Building AI-ready graduates Practical, applied learning Connecting members to
Learning to support targeted
for accountants emerging insights
upskilling

Development for all career stages

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Building your generative AI capability

Helping Chartered Accountants

stay ahead of the curve CA ANZ CERTIFICATE IN AI FLUENCY
AI is advancing rapidly, and so are the
demands on professionals. That’s why
we’re continually evolving our learning “Ultimately AI will
portfolio to help members stay ahead.
From foundational knowledge to eliminate routine
advanced, real-world applications,
our offerings are designed to build The Certificate in AI fluency provides Learners build skills in: admin, allowing
confidence, capability, and credibility targeted development for Chartered 1. Generative AI in accounting and
in an AI-enabled world. Accountants and finance professionals. finance organisations CAs to focus on
Developed with guidance from experts 2. Ethical use of generative AI
and leaders in accounting and AI, 3. Planning for generative AI higher-level tasks
the program goes beyond theory to implementation in finance
provide opportunities to build practical 4. Generative AI governance blueprint. needing human
skills that you can immediately apply in
the workplace. In 20 hours over six weeks, creativity and
learners undertake a blend of self-paced
learning and expert-led masterclasses, expertise.”
culminating with an assessment and
Certificate in AI fluency endorsed
by CA ANZ. Tristan Tan CA, Commercial Associate
Director, IFM Investors

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Building your generative AI capability

Conclusion research, advocacy and learning options,

Generative AI cannot be ignored. The way and will create new resources to empower INVEST IN YOUR OWN AI FLUENCY TODAY
we work is changing fast, and organisations Chartered Accountants to lead with
and individuals should build their AI fluency confidence in an AI-enabled future.
now to make the most of the opportunities Visit the CA ANZ website for the
to stand out as leaders in their field. latest research and advocacy, and
Organisations don’t need to start with the CA Store to view all of CA ANZ’s
a full-scale implementation project but AI-related CPD.
should find ways to enable their people to
build skills and use the tools in their work,
within the guidance of a comprehensive
generative AI governance framework.
The key: even if you start small,
start now.
The rise of generative AI represents
a transformational moment for the
accounting profession. By committing to
continuous learning, leveraging resources
and building AI fluency, Chartered Visit charteredaccountantsanz.com for news, advocacy updates, tools and more.
Accountants can secure their future in Visit CA Capability+ to assess your current AI strengths and gaps.
this evolving landscape. Use the AI Readiness Self-Assessment for targeted learning recommendations.
As generative AI transforms the way we Visit the CA Store for the latest AI learning opportunities.
work, CA ANZ will continue to update its Find out how other CAs are using AI and new tech developments at acuitymag.com.

38 CA ANZ AI Playbook
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All rights reserved. No part of the content may be reproduced or copied in any form, without prior permission of and acknowledgement of CA ANZ.

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