How to use AI in tax ethically, and group audit best practice

With several tax cases in which AI has been used and provided incorrect or misleading information, we outline how to apply the five fundamental ethical principles to AI use.

ISA 600 on group audits was revised, effective for audits of financial statements for periods commencing on or after 15 December 2023. These changes are quite wide ranging, particularly when it comes to the treatment of component auditors. We go through the details.

Links

• Professional conduct in relation to taxation (PCRT)
• Auditing groups of companies

Host

• Philippa Lamb

Guests

• Sophie Wales, Director of Regulatory Policy at ICAEW
• Catherine Hardinge, Partner, Price Bailey

Producer

• Natalie Chisholm

Episode first published: 3 February 2026

Podcast recorded: 28 January 2026