Client data and confidentiality
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Professional ethics Client data and confidentiality
A CCAB Draft Case Study Says Client Authorization Is Still Required Even When Client Data Is Processed to Create Synthetic Data
In draft case studies on the ethical use of AI, published for consultation in June 2026, the Consultative Committee of Accountancy Bodies sets out a fictional firm's plan to train its own large language model on synthetic data derived from actual client data, and the concerns raised about it.
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Professional ethics Client data and confidentiality
Confidential or Privileged Information: APESB's Draft Guidance on AI for Forensic Accountants and Valuers, September 2026
A preliminary draft among the papers for the board meeting of Australia's Accounting Professional & Ethical Standards Board on September 4, 2026, says in the first of its illustrative examples that "Confidential or privileged client information should not be entered into public AI tools."
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Professional ethics Client data and confidentiality
Very Difficult to Track or Control: Australia's Privacy Regulator on Personal Information and Commercial AI Products, October 2024
In October 2024, Australia's privacy regulator published guidance on using commercially available AI products. Once personal information has been input into an AI system, it says, "it will be very difficult to track or control how it is used."
