Chartered Accountants Australia and New Zealand: Ethical Considerations around Artificial Intelligence and Machine Learning

This report, written by Chartered Accountants Australia and New Zealand, explores the ethical considerations around artificial intelligence and machine learning.

This relates to the need for the accountancy profession to continually explore and redefine ethical standards as the world evolves with new and emerging technologies.

The report presents an overview of the ethical issues that need to be considered as artificial intelligence and machine learning are embedded into workplaces and personal lives and proposes that, if the correct ethical frameworks are set now, there is the opportunity to design an artificial intelligence enabled world which could create a more inclusive global society and sustainable economy than exists today.