Laptop with coloured graphics coming out of the screen visualising data extraction

Professional bodies issue AI advice to members

19 January, 2026

The seven professional bodies that jointly prepare Professional Conduct in Relation to Taxation (PCRT) have published new guidance for their members on using artificial intelligence (AI) tools in their tax work.

PCRT sets out the principles and standards of behaviour that all members and students of the author bodies must adhere to when undertaking tax work. It also demonstrates the bodies’ commitment to high ethical standards in the tax profession.

The new topical guidance has been developed to assist members in applying the PCRT fundamental principles when using AI tools. The guidance covers several areas, including:

  • Maintaining integrity when using AI tools
  • Mitigating against the risks of bias and exercising appropriate due care
  • Observing confidentiality over client data
  • Recognising the limitations of AI tools as well as the benefits they provide, and
  • A range of safeguarding examples in applying the fundamental principles to AI usage.

Frank Haskew, chair of the PCRT group, said:

“The development of AI tools continues to move at pace, and the application of these tools when undertaking tax work is also increasing.

“PCRT remains the go-to standard for tax in the UK, and the ethical principles are consistent regardless of whether AI has been used as part of the work.

“The PCRT bodies are aware that members may be unsure on how to apply the ethical principles when using AI tools, and the newly published topical guidance material is designed to assist members in applying these principles.

“Our thanks go to the PCRT AI working group for developing the guidance.”

Notes:

  1. The seven members of PCRT are: The Association of Accounting Technicians (AAT); The Association of Chartered Certified Accountants (ACCA); The Association of Taxation Technicians (ATT); The Chartered Institute of Taxation (CIOT); The Institute of Chartered Accountants in England and Wales (ICAEW); The Institute of Chartered Accountants of Scotland (ICAS); The Society of Trust and Estate Practitioners (STEP).