Ethics and governance

This section brings together articles, videos, podcasts, guidance, and trusted external sources to help you navigate the ethics and governance of AI.

Insights and resources

Expert views and practical guidance on ethical AI and governance for accountants.

Analysis

Videos and podcasts

Watch or listen to quick explainers and expert talks on ethical AI and governance.

• Responsible AI: what businesses need to know – on-demand webinar.
• AI and CSRD reporting – ask the expert webinar.
• The ethics of AI – thought leaders podcast.

Technical alerts

Keep up to date with the most recent technical alerts around AI.

• Technical Alert 01/2025 – Pointers for a firm's Artificial Intelligence Policy

External resources

Access trusted resources for ethical AI and governance frameworks.

• How Ireland’s national AI strategy puts ethics at its core (IDA Ireland)
• Navigating Ethical Dimensions of AI in Accountancy (HLB Ireland)
• AI: Risk and Regulatory Considerations for Irish Regulated Firms (Maples Group)
• The Role of Ethics in AI: Practical Guidelines for Irish Businesses (Dev Centre House)
• Ethics for Sustainable AI Adoption (ACCA Global)
• Artificial Intelligence (AI) Ethics in Accounting (Journal of Accounting, Ethics & Public Policy)
• An Ethical Framework for Management Accounting and AI (IMA)
• ISO/IEC 42001 Standard for AI Governance and Risk Management (Deloitte)
• What the EU AI Act Means for Accountancy Firms (AccountingWEB)