Artificial intelligence (AI) is set to transform the accounting profession, but human ethics and professional judgment will remain central as the technology becomes more widely adopted, leaders of the Association of Chartered Certified Accountants (ACCA) said on Wednesday at the ACCA Africa Members Convention 2025 in Mombasa.
Addressing journalists on the sidelines of the convention, ACCA Global President Melanie Proffitt said AI presents both risks and opportunities for the profession, but accountants are uniquely positioned to act as “custodians of trust” as organisations integrate automated systems into financial reporting and decision-making.
“AI brings risks such as bias and errors, but it also creates opportunities. Professional accountants have the ethical competence and human judgment required to check these risks, strengthen controls and ensure that stakeholders can trust information produced with the help of AI,” Proffitt said.
She said ACCA views AI as a tool that can enhance, rather than replace, the role of qualified accountants by improving the way data is analysed, managed and reported, while maintaining accountability and transparency.
ACCA East Africa Head George Njari said the organisation is engaging regional professionals on how technology will affect accounting, emphasising that local contexts must be considered as the profession adapts to digital transformation.
“Our role is to support members and employers in the region to understand how AI can be applied responsibly, while safeguarding professional standards,” he said.
ACCA’s Head of Public Affairs for Africa, Jane Ohadike, said the organisation has already embedded AI and ethics training into its professional curriculum to prepare current and future accountants for technology-driven workplaces.
“We have infused this into our learning from the professional qualification level. Our students are taught to understand the ethical implications of AI, including potential bias and misuse of data,” Ohadike said.
Ohadike added that ACCA is also working with learning institutions and training partners across Africa to ensure educators and students develop the necessary competencies to work with emerging technologies.
On regulation and professional integrity, ACCA’s Technical Policy Lead for Africa and India, Evelyn Isioye, said ethical conduct remains the backbone of the accounting profession, particularly as technology becomes more influential in business processes.
“ACCA-qualified accountants are bound by a strict code of ethics. Integrity and ethical behaviour underpin our qualification, and this will be even more critical in the era of AI,” Isioye said.
She said ACCA is collaborating with governments, accountancy bodies and other stakeholders to strengthen professional capacity and promote ethical standards across African markets.
In addition to curriculum reforms, ACCA is expanding access to technology-focused training through scholarships and partnerships with universities and public institutions. Ohadike said the organisation is working with development partners to reach students and professionals who would otherwise be unable to access specialised learning.
The ACCA Africa Members Convention 2025 has brought together accountants, policymakers and industry leaders from across the continent to discuss the future of the profession, with digital transformation and artificial intelligence emerging as key themes.
Organisers said the discussions in Mombasa highlight a growing recognition that while AI will change how accounting work is done, professional ethics, judgment and accountability will remain the defining elements of the profession.