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ARTIFICIAL INTELLIGENCE

Generative AI Guide

Explore the possibilities of generative AI in accounting

Artificial intelligence resources

Introduction

Generative AI: A brief introduction

Generative AI: A brief introduction

  • Article
  • 18 Sep 2023
Artificial intelligence (AI) is evolving fast and its ability to imitate human capabilities is increasingly impressive, especially with developments in generative AI.
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Generative AI guide topics

POSSIBILITIES
Opportunities and accounting use cases GENERATIVE AI GUIDE
Opportunities and accounting use cases

Learn how generative AI can help accountants with a range of internal activities.

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RISKS
Risks and limitations GENERATIVE AI GUIDE
Risks and limitations

Find out the risks and limitations of generative AI, as well as suggestions on how to manage them.

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HOW TO
Getting started GENERATIVE AI GUIDE
Getting started

Discover the actions to take when exploring the use of generative AI.

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WHAT TO CONSIDER
Using generative AI Generative AI Guide
Using generative AI

Find out what things you should consider when implementing and using generative AI.

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PROMPT ENGINEERING
Prompt engineering Generative AI Guide
Prompt engineering

Learn more about prompt engineering and its importance in generative AI usage.

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EXAMPLES
Case studies Generative AI Guide
Case studies

Read our case studies on the use of generative AI in accounting.

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ETHICS
Generative AI and ethics Generative AI Guide
Generative AI and Ethics

Learn about what ethical considerations to keep in mind when using generative AI.

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LEGAL
Legal considerations Generative AI Guide
Legal considerations

Find out about the legal and regulatory issues you should take into account when using generative AI.

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SECURITY
Cyber security and generative AI Generative AI Guide
Cyber security and generative AI

Discover the cyber security implications of using generative AI.

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USAGE
Do's and don'ts Generative AI Guide
Do's and Don'ts

Find a summary of recommended do’s and don’ts when using generative AI.

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TERMINOLOGY
Glossary of generative AI terms Generative AI Guide
Glossary of generative AI terms

Learn about the key terminology used in generative AI.

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Check out our new generative AI courses

The latest generative AI modules in the ICAEW Finance in a Digital World elearning programme include: Introduction to generative AI, Generative AI for finance, and AI and cognitive computing. Ideal to help you get started using generative AI in your work.

These modules are free to access for ICAEW members and students and completion of modules can contribute to your verifiable CPD requirements.

Find out more

Generative AI articles

Acting Office: ICAEW Technology Accreditation – The New Standard of Fully Integrated Practice Technology
  • Article
  • 02 Dec 2025
The external pressures on UK Accountancy firms are now well understood: regulatory excellence is expected, competition for top talent is more acute than ever, all clients now expect levels of responsiveness and insight that far exceed a decade ago.
Foreign and AI threats grow
  • Article
  • 28 Nov 2025
Cyber espionage and foreign threats were a big topic this month, as the UK continues to focus on beefing up its national security and the resilience of critical infrastructure, operations and services.
Exclusive AI Is already here – are you ready?
  • Article
  • 24 Nov 2025
In ICAEW’s 2025 Evolution of Mid‑Tier Accountancy Firms research, 81% of mid-tier firms identified upskilling employee capabilities as a top technology investment priority for the next three years. As firms look to make effective, informed use of AI tools, a clear understanding of how AI works and how to apply it responsibly, is essential.
AI agents: four use cases for accountants
  • Article
  • 24 Nov 2025
Even at a relatively nascent stage, agentic AI is showing that it has the capability to revolutionise how finance professionals manage a range of important tasks.
Is the EU Artificial Intelligence Act too restrictive?
  • Article
  • 18 Nov 2025
The EU’s Artificial Intelligence Act (AI Act) fully comes into force in 2026, but could its regulatory approach put European companies at a disadvantage in the race for technological innovation?
Exclusive Practical advice for considering complexity in audit-relevant IT systems
  • Article
  • 14 Nov 2025
Audit & Beyond shares practical pointers and support resources for smaller firms on considering complexity in the audited entity IT environment.
How UK mid-tier accountancy firms can mitigate key risks associated with growth
  • Article
  • 13 Nov 2025
Article from Marsh Commercial on how they can help mitigate risk exposure, and protect both leadership and operational teams, in response to ICAEW’s 2025 Evolution of Mid-Tier Accountancy Firms report.
Expenses fraud: how to spot an AI-generated receipt
  • Article
  • 13 Nov 2025
AI-powered expenses fraud is on the rise. How can businesses protect themselves?