SAICA Issues Guideline on Responsible AI Use in Assessments

Posted 12 February 2026 Written by Acts Online
Category Accounting and Auditing

Brought to you by SA Accounting Academy: The South African Institute of Chartered Accountants (SAICA) has issued a new Guideline on the Responsible Use of AI in completing assessment documents, effective under the 2026 Training Regulations.

In terms of the 2026 Training Regulations, which came into effect on 1 January 2026, SAICA has published specific guidelines regarding the use of Artificial Intelligence (AI) tools in the completion of assessment forms. This guide is issued as part of the broader Guidelines to the Training Regulations and follows a previous regulatory alert issued on 11 February 2026.

The 2026 regulations emphasize the requirement for trainees to develop digital competencies responsibly. Under the new framework, assessment processes require strengthened governance to ensure that the evidence provided in assessment forms is trustworthy, authentic, and subject to proper review. The primary objective is to ensure that trainee accountants leverage AI only as a support tool to enhance clarity and structure, rather than as a substitute for personal reflection or professional judgment.

The guideline establishes several core principles for the use of AI in assessments:

  • Authenticity and Originality: Trainees must ensure that the substance of their assessment submissions remains their own work.
  • Confidentiality: Trainees and training offices must ensure that sensitive client or firm data is not compromised when using external AI tools.
  • Accountability: The trainee remains personally accountable for the accuracy and ethical standing of all content submitted in assessment forms.
  • Ethical Use: AI should be used to support the communication of findings, not to generate the underlying professional conclusions.

This Guideline was distributed directly to training officers in January 2026. While it serves as a critical compliance document for the 2026 intake and ongoing training cycles, it is currently managed through direct communication to training offices. Training officers are advised to monitor the SAICA resources portal for further updates at https://www.saica.org.za/resources/training-offices.

What this means for you, your business, or your clients

  • For yourself: If you are a trainee, you must ensure that any AI-assisted drafting in your assessment forms is reviewed for accuracy and reflects your own professional judgment to avoid potential ethics violations under the 2026 Training Regulations.
  • For your business: Training Officers must update internal assessment review protocols and digital usage policies to verify that trainees are complying with the SAICA AI guidelines and maintaining strict data confidentiality.
  • For your clients: No direct individual obligations; however, the guideline provides assurance that trainee accountants handling client data within assessment documents are prohibited from inputting sensitive information into unauthorized AI tools.

Originally published at https://accountingacademy.co.za/news/read/saica-guideline-on-responsible-use-of-ai-in-completing-saica-assessment-documents

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