The AI Governance Assurance Standard (AIGAS™) — an independent, practical framework helping UK accounting firms adopt Artificial Intelligence responsibly. PPCS is a Certified AIGAS Service Provider and Auditor.
Artificial Intelligence is rapidly becoming embedded within modern accounting practices. Tools such as ChatGPT, Microsoft Copilot and AI features integrated into accounting platforms are already being used across firms of all sizes.
However, as AI adoption increases, so do governance responsibilities. Firms must begin asking the right questions — before problems arise.
Accounting firms must consider governance before AI risks become liabilities.
The AI Governance Assurance Standard (AIGAS™) was created to give accounting firms a practical framework for implementing responsible AI governance. About AIGAS
The AI Governance Assurance Standard (AIGAS™) is an independent, sector-specific governance standard designed specifically for UK accounting firms adopting Artificial Intelligence tools.
Assurance is evidence-based, confirming appropriate safeguards are in place — unsupported self-declaration alone is not sufficient.
Demonstrates that your use of AI is responsible, risk-aware and professionally accountable.
AIGAS focuses specifically on governance challenges faced by accountants — not general IT or cybersecurity.
Confirms that governance controls are documented and actively implemented within the firm.
Artificial Intelligence can significantly improve efficiency within accounting firms, but it also introduces new forms of risk. Understanding these risks is the first step toward managing them.
Generative AI systems can produce responses that appear credible but contain factual errors. Without appropriate review processes, incorrect outputs could influence professional advice.
Entering identifiable client data into external AI tools could create confidentiality risks or potential data protection concerns. Accounting firms must understand how AI providers process and store submitted information.
Professional indemnity insurers increasingly expect firms to demonstrate governance around emerging technologies. Failure to manage AI risks appropriately may expose firms to liability.
Regulators and professional bodies are increasingly examining how firms adopt AI technologies and manage associated risks. Documented governance frameworks help demonstrate responsible adoption.
Read more: AI risks in an accounting practice
AIGAS is structured around six governance domains. At Bronze they establish a foundation; at Silver they become structured, documented controls. These domains reflect recognised governance principles while remaining practical for accounting firms.
Firms should clearly understand how and why AI tools are used within the practice. This includes maintaining a register of AI tools and documenting their purpose.
AI introduces operational and regulatory risks that should be identified and managed, including incorrect outputs, automation over-reliance, confidentiality exposure and regulatory implications.
Accounting firms handle highly sensitive client information. The framework requires safeguards governing how client data interacts with AI systems.
Responsible technology adoption requires clear oversight. Firms implementing the framework designate an individual responsible for AI governance. At Silver, this becomes a designated AI Governance Lead with documented roles and periodic governance oversight.
Bronze: Responsibility and acceptable useArtificial Intelligence should assist professional work rather than replace professional judgement. AI-generated outputs should be reviewed by qualified individuals before being relied upon in client advice.
AI technologies evolve rapidly. Firms should periodically review AI usage and governance controls to ensure they remain appropriate. AIGAS assurance is revalidated annually.
Bronze: Keeping governance currentThe framework provides a progressive governance pathway — from a free AI Register, through foundational and assured controls, towards internationally recognised certification.
Bronze and Silver are the two assurance levels of the AIGAS™ Standard. ISO/IEC 42001 sits beyond AIGAS and is certified by accredited certification bodies. AIGAS™ may serve as a practical preparatory step toward ISO-level governance where appropriate. See the full pathway
| Level | Framework | Purpose |
|---|---|---|
| Start | Free AI Register | A living inventory of every AI tool in use across the firm |
| 🥉 Bronze | AIGAS Bronze — Foundation | Foundational AI governance safeguards |
| 🥈 Silver | AIGAS Silver — Assured | Structured governance and risk management, independently assessed |
| Beyond | ISO/IEC 42001 | International AI management system certification |
Free & self-serve
Start with visibility
Foundation
Foundational controls
Assured
Independently assessed
International Standard
Accredited certification
Start your free AI Register: airegister.ppcs.uk
Particularly suited to:
Typical Governance Controls
Bronze assurance demonstrates that a firm has implemented basic but meaningful safeguards around AI usage — 15 controls across the six domains.
Designed for:
Additional Governance Controls
Silver assurance demonstrates that AI governance is actively managed within the organisation, and is independently assessed.
Governance Pathway Toward ISO 42001: For firms requiring internationally recognised certification, the next step beyond AIGAS™ Silver is ISO/IEC 42001 Artificial Intelligence Management Systems. PPCS provides readiness guidance for firms pursuing ISO implementation. Certification itself is conducted by accredited certification bodies.
| Feature | 🥉 Bronze | 🥈 Silver |
|---|---|---|
| AI Tool Register | ✔ | ✔ |
| AI Acceptable Use Policy | ✔ | ✔ |
| Human Review Controls | ✔ | ✔ |
| Risk Awareness Documentation | ✔ | ✔ |
| Staff Awareness Training | ✔ | ✔ |
| AI Strategy & Defined Use Cases | — | ✔ |
| AI Risk Assessment | — | ✔ |
| AI Risk Register | — | ✔ |
| Designated AI Governance Lead | — | ✔ |
| Incident Response Procedure | — | ✔ |
| Governance Review Process | Basic | Structured |
| Independent Assessment | — | ✔ |
| Annual Revalidation | ✔ | ✔ |
| Preparation for ISO 42001 | Limited | Stronger foundation |
Assurance is granted following a structured evidence review conducted by a Certified AIGAS Service Provider and Auditor such as PPCS. Assurance remains valid for 12 months, after which it is revalidated.
Initial review of the firm's AI usage and governance documentation.
Governance assessment against AIGAS framework requirements.
Evidence review to confirm implementation of required controls.
Assurance decision where governance controls are confirmed and AIGAS assurance is issued.
AIGAS provides independent governance assurance. We believe in complete transparency about what the standard covers and where its boundaries lie.
ISO/IEC 42001 certification must be conducted through accredited certification bodies. PPCS provides readiness and preparatory guidance for firms pursuing this pathway.
Common questions from accounting firms exploring AI governance for the first time.
AI governance refers to the policies, procedures and oversight mechanisms used to ensure artificial intelligence systems are used responsibly and safely within an organisation.
Firms using AI tools should implement governance controls to manage risks relating to confidentiality, incorrect outputs and professional liability.
No. AIGAS is an independent, sector-specific AI governance assurance standard designed for accounting firms. ISO/IEC 42001 is an international standard for AI management systems. AIGAS is designed to be accessible for smaller firms and can serve as a preparatory step toward ISO implementation.
Yes. The framework reflects similar governance principles and can act as a preparatory step toward ISO implementation. PPCS also provides specific ISO 42001 readiness guidance.
Assurance is valid for 12 months, after which it is revalidated to confirm governance controls remain current and appropriate.
PPCS is a Certified AIGAS Service Provider and Auditor, listed on the official AIGAS service provider directory. We help accounting firms prepare for, implement and achieve AIGAS assurance.
More answers: AIGAS FAQs for firms
Artificial Intelligence will continue to transform the accounting profession. Firms that adopt AI responsibly will benefit from improved efficiency, enhanced research capability and stronger productivity across teams.
However, governance must evolve alongside technology. The AI Governance Assurance Standard (AIGAS™) provides accounting firms with a structured and proportionate way to implement responsible AI governance — and as a Certified AIGAS Service Provider and Auditor, PPCS helps firms put it into practice.
The Standard, its governance and its directories are published on the official AIGAS website.
If your firm is currently exploring AI tools or already using them internally, implementing governance controls early can significantly reduce risk. To learn more about AIGAS™ Bronze or Silver assurance, contact PPCS — a Certified AIGAS Service Provider and Auditor.