How the AIGAS Pathway Works
AIGAS is designed to meet firms where they are today.
Whether you are just beginning to explore AI, or already using it across multiple areas of your practice, the pathway provides a clear route forward.
The journey is simple:
Understand your AI usage
Introduce governance controls
Evidence what you are doing
Demonstrate assurance where required
This is not about slowing firms down.
It’s about making AI usable, safe, and defensible.
AIGAS Bronze – Foundation
For firms getting control of AI for the first time
Bronze is the entry point into AI governance.
It focuses on visibility, basic controls, and safe usage – giving you immediate clarity over how AI is being used across your firm.
What Bronze Covers
- Creation of an AI Register
- Identification of all AI tools in use
- Understanding where client data is involved
- Introduction of basic AI usage policies
- Staff awareness and safe usage principles
- Initial governance structure
What You Achieve
- Clear visibility of AI usage
- Reduced risk from unmanaged tools
- Consistency across the firm
- A defensible starting point
Who It’s For
- Small and mid-sized accounting firms
- Firms using tools like ChatGPT, Copilot, Xero AI features
- Practices with no formal AI governance in place
- Firms that want a practical starting point
How It Works
- Guided implementation
- Structured templates and guidance
- Self-certification model (with support available)
Within a short period, firms move from:
“We think people are using AI”
to
“We know exactly what is being used, where, and how”
AIGAS Silver – Assured
For firms that want credibility, structure, and independent assurance
Silver builds on Bronze and introduces a more formal, evidence-based approach.
This is where AI governance becomes embedded into how the firm operates.
What Silver Covers
- Formalised governance controls
- Documented policies and procedures
- Defined ownership and accountability
- Evidence of AI decision-making processes
- Human-in-the-loop controls
- Vendor awareness and due consideration
- Independent assessment
What You Achieve
- Demonstrable AI governance
- Increased client confidence
- Stronger internal control environment
- Reduced operational and compliance risk
Who It’s For
- Multi-partner firms
- Growing practices scaling AI use
- Firms handling higher-risk data
- Firms wanting external assurance
Independent Assessment
Silver includes an independent review to validate:
- What controls are in place
- How AI is being used
- Whether governance is operating effectively
This provides an additional layer of credibility beyond internal processes.
From AIGAS to ISO 42001
For firms looking to go further, AIGAS provides a structured stepping stone towards ISO/IEC 42001.
ISO 42001 is the emerging international standard for AI management systems.
However, for most accounting firms, going directly to ISO can be:
AIGAS allows you to:
Start with the AI Register
Before certification, firms need visibility.
The AI Register is the starting point for AIGAS.
It allows you to:
- Identify AI usage across your firm
- Understand where risks exist
- Capture governance controls
- Build the foundation for certification
What Makes AIGAS Different
AIGAS is designed specifically for the realities of accounting firms.
It is:
This is not a “tick-box exercise”. It is a way to bring structure to something that is already happening.
Typical Timeline
While every firm is different, a typical journey looks like:
The focus is on progress, not perfection.
Pricing
Bronze
- Entry-level certification
- Low barrier to entry
- Designed for rapid adoption
Silver
- Independent assessment
- Higher assurance
- Designed for firms scaling AI
You don’t need to wait until AI becomes a problem.
You can put structure around it now.