AIGAS™ Framework
AIGAS™ is the structured pathway from zero AI visibility to independently certified governance — built specifically for the accounting profession.
AIGAS™ — the AI Governance Assurance Standard — is a framework developed specifically for UK accounting and bookkeeping practices. It provides a clear, proportionate, and achievable route to demonstrating responsible AI governance.
Unlike generic AI governance frameworks designed for large enterprises, AIGAS™ is built around how accounting firms actually use AI — from bookkeeping automation and tax research to client communication and payroll processing.
Accounting firms operate under unique obligations — client confidentiality, professional indemnity, regulatory compliance, and fiduciary responsibility. Generic AI governance frameworks do not reflect these specific duties.
AIGAS™ was built from within the profession, by practitioners who understand how AI tools are actually adopted and used in accounting practices.
Every firm starts with the AI Register. From there, the pathway builds progressively toward full independent certification.
AI Register
Free to use
Visibility and documentation
Log every AI tool your firm uses. Capture how it is used, what data is involved, and who is responsible. Establish the baseline that all further governance sits on top of.
AIGAS™ Bronze
Self-certification
Basic governance controls
Implement foundational governance controls — an AI policy, staff training records, approval processes, and documented accountability. Self-certify against the AIGAS™ Bronze criteria.
AIGAS™ Silver
Independently assessed
Full control framework
A comprehensive, independently assessed governance framework covering risk management, incident response, supplier due diligence, and client transparency.
ISO 42001
Full certification
AI Management System certification
Full ISO 42001 certification — the international standard for AI management systems. For firms seeking formal external certification recognised across the profession and by regulators.
The regulatory and professional body landscape around AI is moving quickly. ICAEW, ACCA, and the ICO are all developing guidance and expectations around how accounting firms govern AI. Firms that have a documented baseline are already better placed than the majority of their peers.
AIGAS™ Bronze and Silver clients are beginning to use governance as a differentiator when pitching for new clients — particularly those in regulated industries or with higher data sensitivity requirements.
Learn more about AIGAS™ at ppcs.ukICAEW
Increasingly asking members about AI tool governance and risk management practices
ICO
Expects firms to understand how AI tools process personal and client data under UK GDPR
PI Insurers
Beginning to assess AI governance controls as part of professional indemnity underwriting
Clients
Larger and regulated clients starting to ask directly about AI governance as part of due diligence
Step 1 of the AIGAS™ framework. Free to use, takes 15 minutes, and puts you ahead of the majority of UK accounting practices.