More accountants say AI is profession’s biggest ethical challenge, survey finds
October 22, 2026
Artificial intelligence is now the defining ethical issue for the accounting profession, according to a recent survey of accounting and finance professionals.
The Association of Chartered Certified Accountants report found a dramatic increase in the number of accounting and finance professionals who rank AI use as the leading ethical challenge — 61% of respondents, up from 32% in ACCA’s 2024 survey.
According to the ACCA’s report, both ethical leadership (43%) and ethical culture (39%) remain in respondents’ top three ethical challenges.
The 2026 survey draws on 1,178 responses from finance and accounting professionals across 135 countries, with roundtable discussions adding qualitative depth. See more key findings.
