AI and the Future of the Accounting Profession

Building on the foundational themes introduced in Session 1, this session takes the conversation from “what’s real” about AI in accounting to “what’s next” for firms and assurance teams.

AI is reshaping how accounting firms deliver work — from client onboarding and bookkeeping through to tax, advisory, and assurance. But not every firm needs the same tools, the same level of investment, or the same pace of change. This session starts with a broad view of where AI can (and cannot) support an accounting firm, then focuses in on what that means specifically for audit and assurance professionals.

Delivered through a moderated Q&A, the discussion explores practical use cases across firm operations and client service, plus a simple decision-tree approach to help participants assess whether AI is appropriate for their firm (and if so, where to start safely). From that foundation, the session examines AI’s application across audit workflows, what it means for risk assessment and evidence gathering, where professional scepticism remains non-negotiable, and how audit teams can integrate AI tools responsibly. The session builds on the foundational themes introduced in Session 1 and is designed for members ready to explore both firm-wide implications and the specific demands of assurance work.

Learning objectives

By the end of this session, participants will be able to:

Describe where AI is being applied across accounting-firm services and operations (and what is still early-stage)
Apply a simple decision-tree to assess whether AI is suitable for their firm now (readiness, use-case fit, data and risk constraints)
Identify which tasks are most and least suited to AI assistance (including where human judgement must dominate)
Recognise key professional, ethical, and quality considerations under ISQM 1 (including independence and scepticism) when AI is used in assurance work, and identify low-risk entry points

Relevance to CPA members

This session is relevant for members working in (or advising) accounting firms and finance functions who need to understand how to approach AI adoption responsibly — including when it may not be the right fit.

Public practitioners
Audit and assurance professionals (internal and external)
Tax, advisory, and business services teams
Finance leaders and governance roles
Technology, quality, and data governance leads

Louis Quintal is a Partner in the Sydney Audit & Assurance division and RSM’s National Manufacturing Leader, also leading technology adoption and transformation across the external audit practice.

He began his career with RSM South Africa in 2004, later becoming CEO, before relocating to Sydney. Louis is recognised for his strong audit and advisory capabilities, with broad experience across multiple industries.

He is known for his commitment to excellence and meaningful contributions to the global network. He is particularly focused on leveraging data analytics and audit technologies to enhance audit quality, drive efficiency, and deliver deeper client insights. Louis emphasises collaboration and innovation, using advanced tools and team-based approaches to strengthen audit outcomes and build client trust. His core expertise includes financial reporting, technical accounting advice, and the application of international auditing standards.

Tiffany Tan, FCPA is Audit and Assurance Lead at CPA Australia. She leads policy development and stakeholder engagement across audit, assurance, and emerging areas such as sustainability assurance and AI in audit.

Tiffany works closely with global standard setters, regulators, and the profession to shape practical, principles-based guidance that supports high-quality and consistent application across the profession. She is also leading CPA Australia’s “AI in Audit” initiative, focused on helping practitioners navigate real-world adoption, governance, and risk considerations.

With deep experience in audit regulation, assurance frameworks, and professional practice, Tiffany brings a pragmatic perspective on how firms can harness AI technologies while maintaining trust, professional judgement, and audit quality.

Brian Indradjaja is the Indonesia Leader, President Director of PT Deloitte Konsultan Indonesia and Deloitte Asia Pacific Digital Regulations Leader. Previously, Brian had a history of successfully leading the Risk Advisory division at Deloitte Indonesia.

With more than 23 years of experience in the Banking and Financial Services, Consumer Products, Technology and Telecommunications industries in Southeast Asia and Asia Pacific Region, Brian has extensive expertise in comprehensive risk management framework, building strategy and implementation of risk management and organizational governance’s activities.

Brian holds a Bachelor of Commerce (double major in Accounting and Marketing) from Macquarie University, Australia, and a Bachelor of Law (LLB) from University of New England, Australia. Brian also graduated from Swiss School of Business and Management with Master of Business Administration (MBA), and Diploma in Market Research from The Market Research Society of Australia. In addition, he is a Fellow Certified Practising Accountant (FCPA), and a member of CPA Australia.

Together with our Deloitte colleagues, Brian strives to be actively involved with clients and other external stakeholders to ensure that Deloitte is consistently leveraging its full range of resources, producing impactful results for clients and communities in Indonesia and beyond.

Outside of work, Brian enjoys family time and is a passionate basketball fan and player, with other sports including tennis and cricket.

Willie joined the IAASB in January 2019. He leads the IAASB team in advancing the IAASB’s strategy and work program and works closely with the IAASB Chair in managing the activities of the Board.

Willie has a broad range of experience in different aspects of the audit profession, after previously serving as a Senior Executive at the South African Institute of Chartered Accountants, a Senior Technical Specialist at the Auditor General South Africa and an audit partner and technical director at an audit firm. Willie was also the head of the Department of Accounting, and Associate Professor of Auditing, at the University of Pretoria.

He has previously served as a member of the South African Institute of Chartered Accountant’s Assurance Guidance Committee and the South African audit regulator’s Committee for Auditing Standards.