ICB has launched a new practical guide to help members navigate the growing role of artificial intelligence in everyday bookkeeping.
AI is already embedded in the software many bookkeepers use every day, from bank feed matching and document capture to transaction suggestions, exception flags and forecasting.
The guide sets out ICB’s clear professional position: AI can support good work, but professional responsibility remains with the practitioner. Accuracy, confidentiality, ethical judgement and defensible decision-making stay human-led, even where a tool has helped to produce a first draft.
It explains what professional responsibility covers in practice, including the completeness and accuracy of records, correct classification of transactions, tax and payroll compliance, interpretation and client insight, and final review and sign-off. AI outputs are positioned as a starting point, not a substitute for professional judgement.
Vanessa Aradia, ICB’s Head of Learning and Development, said:
“AI is now part of everyday bookkeeping software, so AI literacy is becoming part of professional competence. Bookkeepers do not need to become developers, but they do need to understand what AI-enabled features can do, where their limits are, and how to maintain oversight. AI can support speed, consistency and pattern recognition, but accountability, ethical judgement and final sign-off remain with the practitioner.”
The guide also introduces the concept of digital assurance: that as AI becomes embedded in bookkeeping systems, bookkeepers must understand which features use AI, how they influence outputs, and how to review automated suggestions and flags as part of normal checks.
The guide also covers payroll and tax work, where statutory obligations, sensitive data and individual livelihoods are involved. And practical advice is included to help members take action straight away, from mapping where AI already appears in their workflow to building simple review steps and incorporating AI literacy into CPD.
The message is clear: AI strengthens the profession when it is used with accountability, explainable processes, secure data handling and consistent human oversight. Bookkeepers remain central to trust in financial information, and professional standards remain reliable as tools evolve.
