{"id":31948,"date":"2026-08-17T14:00:00","date_gmt":"2026-08-17T13:00:00","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=31948"},"modified":"2026-08-11T16:34:51","modified_gmt":"2026-08-11T15:34:51","slug":"ai-ethics-accountants-bookkeepers","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/ai-ethics-accountants-bookkeepers\/","title":{"rendered":"AI ethics and compliance: A practical guide for accountancy practices"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard entry-header--has-illustration entry-header--has-illustration--standard\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/category\/technology-innovation\/\" class=\"entry-header__link\">Technology &amp; Innovation<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tAI ethics and compliance: A practical guide for accountancy practices\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\tThe PCRT bodies published AI guidance in January 2026, and CCAB has just opened an ethics hub. Here is what both mean for your practice in daily terms.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2026-08-17T14:00:00+01:00\">17 August, 2026<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"AI ethics and compliance: A practical guide for accountancy practices\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/ai-ethics-accountants-bookkeepers\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/author\/keirthomasbryant\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair-350x350.jpg 350w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair.jpg 760w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Keir Thomas-Bryant<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<section id=\"key-takeaways\" class=\"wp-block-sage-key-takeaways\"><div class=\"sage-key-takeaways__inner\"><h2 class=\"wp-block-heading has-h-3-font-size\">Key takeaways<\/h2>\n<ul class=\"wp-block-list\">\n<li>The seven PCRT bodies published<strong> topical guidance on the ethical use of AI tools<\/strong> on 19 January 2026, alongside an updated PCRT effective from 1 January 2026.<\/li>\n\n\n\n<li>The guidance <strong>introduces no new rules<\/strong>. It reads the five existing fundamental principles through an AI lens.<\/li>\n\n\n\n<li>You <strong>remain responsible for any work your practice produces<\/strong>, whether or not an AI tool helped create it.<\/li>\n\n\n\n<li><strong>CCAB has launched an AI hub<\/strong> with a draft Statement to the Profession on the Ethical Use of Artificial Intelligence, due for discussion at an online event on 25 September 2026.<\/li>\n\n\n\n<li><strong>PCRT is reflected in HMRC&#8217;s Standards for Agents<\/strong>, which makes it the practical benchmark for tax work across the profession.<\/li>\n<\/ul>\n<\/div><\/section>\n\n\n<p class=\"wp-block-paragraph\">Most accountants asking whether they are allowed to use AI have already had their answer. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The live question now is how to use it in a way that would survive a complaint, a client challenge, or a disciplinary review.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Part, if not all, of that answer arrived in January 2026, when the seven professional bodies behind Professional Conduct in Relation to Taxation (PCRT) published <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/ai-and-accountants-the-rules-and-guidelines-you-need-to-follow\/\" target=\"_blank\" rel=\"noreferrer noopener\">topical guidance on the ethical use of AI tools<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It came alongside an updated PCRT effective from 1 January 2026, and it has since been joined by a new CCAB hub dedicated to ethical AI use.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">None of it introduces new rules, which is the reassuring part and also the part practices tend to misread. The existing principles apply in full, and applying them to AI takes deliberate work. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This short article is one attempt to suggest what that work looks like day to day, as follows:<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-what-changed-in-january-2026-and-what-did-not\" data-level=\"2\">What changed in January 2026, and what did not<\/a><\/li><li><a href=\"#h-the-five-fundamental-pcrt-principles-through-an-ai-lens\" data-level=\"2\">The five fundamental PCRT principles through an AI lens<\/a><\/li><li><a href=\"#h-which-tasks-should-stay-with-a-human\" data-level=\"2\">Which tasks should stay with a human<\/a><\/li><li><a href=\"#h-telling-clients-when-ai-has-been-involved\" data-level=\"2\">Telling clients when AI has been involved<\/a><\/li><li><a href=\"#h-the-black-box-problem-explainability-and-audit-trails\" data-level=\"2\">The black box problem, explainability, and audit trails<\/a><\/li><li><a href=\"#h-writing-an-ethics-statement-clients-will-actually-read\" data-level=\"2\">Writing an ethics statement clients will actually read<\/a><\/li><li><a href=\"#h-final-thoughts\" data-level=\"2\">Final thoughts<\/a><\/li><li><a href=\"#h-frequently-asked-questions\" data-level=\"2\">Frequently asked questions<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 id=\"h-what-changed-in-january-2026-and-what-did-not\" class=\"wp-block-heading\"><strong>What changed in January 2026, and what did not<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Two things happened close together. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An updated PCRT took effect on 1 January 2026, and on 19 January the seven bodies that jointly produce it published topical guidance covering the application of PCRT to the ethical use of artificial intelligence tools.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The seven bodies are AAT, ACCA, ATT, CIOT, ICAEW, ICAS, and STEP. PCRT is reflected in HMRC&#8217;s Standards for Agents, which is why it functions as the benchmark for tax work across the profession rather than as one body&#8217;s house rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The guidance is deliberately not technical. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It does not tell you which tools to buy or how to configure them. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It interprets the five existing fundamental principles through an AI lens, identifies the ethical risks that arise under each, and offers safeguards against them.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The line that matters most is the one about responsibility. Members remain responsible for any work they produce, and regulated firms for any work the firm prepares, irrespective of whether AI tools were used in creating it. There is no partial defence available for an error the software made.<\/p>\n\n\n\n<h2 id=\"h-the-five-fundamental-pcrt-principles-through-an-ai-lens\" class=\"wp-block-heading\"><strong>The five fundamental PCRT principles through an AI lens<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Here they are in summary\u2014but you owe it to yourself and your practice to <a href=\"https:\/\/www.icaew.com\/technical\/tax\/working-in-tax\/pcrt\/topical-guidance-application-of-pcrt-to-ethical-use-of-artificial-intelligence-tools\" target=\"_blank\" rel=\"noreferrer noopener\">review these fully<\/a> (and get advice from your membership organisation or an expert source if in any doubt):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Integrity<\/strong>: Be transparent about how AI supports your work. If a tool assisted with analysis or drafting, you should still understand the output well enough to explain it clearly to a client who questions it.<\/li>\n\n\n\n<li><strong>Objectivity<\/strong>: The guidance cautions specifically against over-reliance. An AI suggestion should be challenged and considered against the client&#8217;s actual circumstances rather than accepted because it reads convincingly. Fluent output is not evidence of correct output.<\/li>\n\n\n\n<li><strong>Professional competence and due care<\/strong>: You need enough understanding of a tool to supervise it properly. That includes knowing what it is poor at, which is usually more useful than knowing what it is good at.<\/li>\n\n\n\n<li><strong>Confidentiality<\/strong>: Your client data obligations carry across unchanged. What enters a tool, where it is stored, and whether it trains a model are now professional questions rather than purely technical ones.<\/li>\n\n\n\n<li><strong>Professional behaviour<\/strong>: An AI-caused error damages your reputation in exactly the way any other error would, and rather faster, because clients are primed to notice this particular kind of mistake.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-which-tasks-should-stay-with-a-human\" class=\"wp-block-heading\"><strong>Which tasks should stay with a human<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The useful test is not whether AI can do the task. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is whether being wrong would be expensive and hard to detect.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Keep these with a qualified person:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The final tax position, and any borderline or contentious treatment<\/li>\n\n\n\n<li>Any judgement requiring assessment of a client&#8217;s intentions or commercial rationale<\/li>\n\n\n\n<li>Going concern, materiality, and other matters of professional judgement<\/li>\n\n\n\n<li>Advice on arrangements where the boundary between planning and avoidance is in play<\/li>\n\n\n\n<li>Anything issued to a third party as the firm&#8217;s position<\/li>\n\n\n\n<li>Every sign-off, without exception<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">AI is genuinely useful for first drafts, summarising long documents, extracting data, flagging reconciliation differences, producing meeting notes, and shortlisting research avenues.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One area deserves particular care. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Research from AccountingWEB in association with Sage <a href=\"https:\/\/www.sage.com\/en-gb\/accountants\/resources\/\" target=\"_blank\" rel=\"noreferrer noopener\">reveals<\/a> around half of accountants who use AI tools outside their core software use them to research tax rules or other technical knowledge, making it the single most common external use.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is also the riskiest. A confident and wrong answer on a tax point is difficult to spot without checking the source anyway. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Treat an AI answer on a technical matter as a lead to verify against legislation, HMRC manuals, or your usual research tool. Never treat it as an authority in itself.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/08\/AI-readiness-checklist-for-accountants-and-bookkeepers.pdf\" type=\"application\/pdf\" style=\"width:100%;height:380px\" aria-label=\"Embed of AI readiness checklist for accountants and bookkeepers.\"><\/object><a id=\"download-pdf-wp-block-file-media-693979ba-8a93-48d2-8bd3-93cc7579e9d0\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/08\/AI-readiness-checklist-for-accountants-and-bookkeepers.pdf\" class=\"wp-block-file__button wp-element-button\" download >Download AI readiness checklist for accountants and bookkeepers<\/a><\/div>\n\n\n\n<h2 id=\"h-telling-clients-when-ai-has-been-involved\" class=\"wp-block-heading\"><strong>Telling clients when AI has been involved<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The integrity principle requires transparency about how AI supports your work. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The practical question is, of course, how much to tell them.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under-disclosure creates the risk that a client discovers AI involvement in a way that feels concealed. Over-disclosure, particularly a lengthy technical explanation attached to routine work, tends to alarm people who were not worried in the first place.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A proportionate approach has three parts. <\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Add a short clause to your engagement letters describing how AI may be used and confirming that qualified people review all work. <\/li>\n\n\n\n<li>Publish a page on your website carrying the same information in plainer language. <\/li>\n\n\n\n<li>Where AI has materially shaped a specific deliverable, say so in the document itself.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Ask the question in the other direction too. Some larger clients now include AI clauses in their own supplier terms, and a few restrict the use of external models on their data entirely. Far better to find that out at engagement than at review.<\/p>\n\n\n\n<h2 id=\"h-the-black-box-problem-explainability-and-audit-trails\" class=\"wp-block-heading\"><strong>The black box problem, explainability, and audit trails<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The AccountingWEB research reveals that around one in eleven accountants name a loss of transparency and visibility as their single biggest AI concern. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is a minority worry, and it sits underneath the much larger accuracy concern, because an output you cannot explain is an output you cannot properly check.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The standard to apply is the one you already apply to a spreadsheet with a hidden formula\u2014if you cannot show how a figure was arrived at, you cannot defend it to a client, a regulator, or a tribunal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">What to record, as a minimum:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Which tool and which version produced the output<\/li>\n\n\n\n<li>What was submitted to it<\/li>\n\n\n\n<li>What it returned<\/li>\n\n\n\n<li>Who reviewed it, what they changed, and when<\/li>\n\n\n\n<li>The final human sign-off<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Keep the review step inside the workflow rather than in somebody&#8217;s memory. A sign-off field in your practice management system does the job. Align retention with your normal file retention policy so there is nothing separate to remember.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Audit firms have a further layer to consider, as the Financial Reporting Council has issued guidance addressing the risks and benefits of generative and agentic AI in audit work.<\/p>\n\n\n\n<h2 id=\"h-writing-an-ethics-statement-clients-will-actually-read\" class=\"wp-block-heading\"><strong>Writing an ethics statement clients will actually read<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Your AI ethics statement is a client-facing document, so write it like one.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cover five things: What you use AI for, what you do not use it for, what happens to client data, who checks the work, and finally, who to contact with a question.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Keep it to a page and write it in plain English. Hedged, heavily qualified language reads as evasion to a client even when it is legally careful.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Review it annually and whenever you approve a new tool. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is a moving area and there is more coming. CCAB, which brings together ICAEW, ACCA, ICAS, CIPFA, and Chartered Accountants Ireland, has <a href=\"https:\/\/www.ccab.org.uk\/new-ccab-resources-on-the-ethical-use-of-ai\/\" target=\"_blank\" rel=\"noreferrer noopener\">launched an AI hub<\/a> gathering guidance, checklists, podcasts, and resources on ethical AI use. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Its ethics group has produced a draft Statement to the Profession on the Ethical Use of Artificial Intelligence along with six case studies, which will be discussed at an online event on 25 September 2026. That is worth putting in the diary before you finalise your own wording.<\/p>\n\n\n\n<h2 id=\"h-final-thoughts\" class=\"wp-block-heading\"><strong>Final thoughts<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The reassuring conclusion from the PCRT January 2026 guidance is that nothing about your professional obligations has changed. The demanding conclusion is the same sentence, read the other way round.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nonetheless, when it comes to guidance, this is still an evolving world, and it will pay over the coming months and years to pay attention to your membership body&#8217;s documentation and training in this area.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AI can support the work, and responsibility for that work stays exactly where it always sat. Every principle you already apply carries over, and applying them well now requires you to understand tools that are unfamiliar and moving quickly. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Treating AI as a firm-wide risk management matter, aligned across engagement terms, internal controls, and daily behaviour, works considerably better than treating it as an IT decision.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your takeaway: Read the PCRT topical guidance, and use the accompanying webinar to cover the change in your 2026 CPD. Write down which tasks in your practice must stay human. Add an AI clause to your engagement letters. Start logging tool, input, output, and reviewer on anything client-facing. Put 25 September in the diary and see what CCAB publishes before you finalise your own statement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">None of this is onerous. All of it is the difference between using AI confidently and using it with hope.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Read below<\/strong>\u2014State of the nation: AI in accountancy and bookkeeping, produced by AccountingWEB in association with Sage<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/08\/State-of-the-nation\u2014AI-in-accountancy-and-bookkeeping.pdf\" type=\"application\/pdf\" style=\"width:100%;height:490px\" aria-label=\"Embed of State of the nation\u2014AI in accountancy and bookkeeping.\"><\/object><a id=\"download-pdf-wp-block-file-media-a436713a-b26e-4dac-8bf2-86e502cedac2\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/08\/State-of-the-nation\u2014AI-in-accountancy-and-bookkeeping.pdf\" class=\"wp-block-file__button wp-element-button\" download >Download State of the nation\u2014AI in accountancy and bookkeeping<\/a><\/div>\n\n\n<section class=\"wp-block-sage-faq\">\n\t\n<h2 id=\"h-frequently-asked-questions\" class=\"wp-block-heading\"><strong>Frequently asked questions<\/strong><\/h2>\n\t\t\t<div class=\"faq-items\">\n\t\t\t<div class=\"wp-block-sage-faq-item\" id=\"faq-item-e4be791d\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-are-accountants-allowed-to-use-ai-under-pcrt\" class=\"wp-block-heading\"><strong>Are accountants allowed to use AI under PCRT?<\/strong><\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">Yes. The seven PCRT bodies published topical guidance on 19 January 2026 confirming that AI tools may be used in tax work, provided the existing fundamental principles are applied. The guidance introduces no new rules and instead interprets integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour through an AI lens. Members remain fully responsible for any work produced, whether or not AI was involved in creating it.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-e8aa976f\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-what-did-the-january-2026-pcrt-ai-guidance-actually-say\" class=\"wp-block-heading\"><strong>What did the January 2026 PCRT AI guidance actually say?<\/strong><\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">It applies the five existing PCRT fundamental principles to the use of AI tools, identifies the ethical risks arising under each, and sets out safeguards to address them. Key points include being transparent with clients about AI involvement, challenging AI outputs rather than accepting them at face value, maintaining enough understanding of a tool to supervise it, and protecting client confidentiality. It is ethical guidance rather than technical implementation advice.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-a3d6f8e5\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-do-accountants-have-to-tell-clients-they-use-ai\" class=\"wp-block-heading\"><strong>Do accountants have to tell clients they use AI?<\/strong><\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">The integrity principle requires transparency about how AI supports your work, so some form of disclosure is expected. A proportionate approach is a clause in your engagement letter describing how AI may be used and confirming human review, a plain-English page on your website, and a specific note where AI has materially shaped an individual deliverable. It is also worth asking clients whether their own supplier terms place restrictions on AI use.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-74ca6a1d\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-who-is-responsible-if-an-ai-tool-makes-a-mistake-in-tax-work\" class=\"wp-block-heading\"><strong>Who is responsible if an AI tool makes a mistake in tax work?<\/strong><\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">You are. The PCRT guidance is explicit that members remain responsible for any work they produce, and regulated firms for any work the firm prepares, irrespective of whether AI tools were used in creating it. There is no partial defence for an error originating in software. This is why human review, documented sign-off, and verification of technical outputs against primary sources matter so much.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-8e40efc3\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-what-should-be-in-an-accountancy-practice-s-ai-ethics-statement\" class=\"wp-block-heading\"><strong>What should be in an accountancy practice&#8217;s AI ethics statement?<\/strong><\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">Five elements, on a single page and in plain English. What you use AI for, what you do not use it for, what happens to client data, who reviews the work, and who a client should contact with questions. Review it annually and whenever you approve a new tool. CCAB&#8217;s AI hub offers guidance, checklists, and case studies you can adapt, with a draft profession-wide statement due for discussion in September 2026.<\/p>\n\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/accountant-accounting\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAccountant accounting\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/ai\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAI\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/digital-transformation\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDigital transformation\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/grow-accounting-practice\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tHow to grow your accounting practice\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/workplace-technology\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tWorkplace technology\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-32232 post type-post status-publish format-standard has-post-thumbnail hentry category-growth-customers category-people-leadership category-strategy-legal-operations category-trends-insights tag-bookkeeping tag-digital-transformation tag-efl tag-workplace-technology business_type-small-business business_type-medium-sized-business business_type-accountants card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media card-post__media--video\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/09\/Female-coaching-JPEG-YSYN-1215x810.jpg\" class=\"card-post__image\" alt=\"Trusted financial data is helping AFC Wimbledon expand opportunities for female coaches through its LeaD ON pathway\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/09\/Female-coaching-JPEG-YSYN-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/09\/Female-coaching-JPEG-YSYN-768x512.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/09\/Female-coaching-JPEG-YSYN-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" 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h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/afc-wimbledon-lead-on-pathway-efl\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tHow trust in the numbers is helping AFC Wimbledon develop the next generation of female coaches\u00a0\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tTrusted financial data is helping AFC Wimbledon expand opportunities for female coaches through its LeaD ON pathway. Here&#8217;s how.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-31958 post type-post status-publish format-standard has-post-thumbnail hentry category-technology-innovation tag-accountant-accounting tag-accountant-automation tag-ai tag-digital-transformation tag-grow-accounting-practice tag-workplace-technology business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/ai-skills-gap-accountants-bookkeepers\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" 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class=\"entry-date published\" datetime=\"2026-08-13T14:00:00+01:00\">13 August, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tClient data and AI: A security guide for accountancy practices\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-31919 post type-post status-publish format-standard has-post-thumbnail hentry category-technology-innovation tag-accountant-accounting tag-ai tag-digital-transformation tag-grow-accounting-practice tag-workplace-technology 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\/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-11T16:21:23+01:00\">11 August, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHow to adopt AI in your accountancy practice in 2026\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-30438 post type-post status-publish format-standard has-post-thumbnail hentry category-technology-innovation tag-accountant-payroll tag-ai tag-hr-payroll-benefits tag-payroll business_type-small-business business_type-medium-sized-business business_type-accountants industry-hr-and-people-management\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/ai-and-payroll-getting-started\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/AdobeStock_1843607799-684x384.jpg\" class=\"card-post__image\" alt=\"A woman at a desk calculating payroll on a screen using AI\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/AdobeStock_1843607799-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/AdobeStock_1843607799-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/AdobeStock_1843607799-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-11T09:24:08+01:00\">11 August, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tCurious about AI revolutionising payroll? Here\u2019s what you can do today\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The PCRT bodies published AI guidance in January 2026, and CCAB has just opened an ethics hub. Here is what both mean for your practice in daily terms.<\/p>\n","protected":false},"author":280,"featured_media":31949,"menu_order":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"[\"artificial intelligence\"]","_yoast_wpseo_primary_category":"11","sage_membership_post_content_type":"article","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"trailer","sage_membership_post_featured_video_duration":"","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[11],"tags":[223,50,145,16,125],"business_type":[115],"lilypad":[],"context":[],"industry":[],"persona":[67],"imagine_tag":[220,331,309],"coauthors":[369],"class_list":["post-31948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-technology-innovation","tag-accountant-accounting","tag-ai","tag-digital-transformation","tag-grow-accounting-practice","tag-workplace-technology","business_type-accountants"],"sage_meta":{"region":"en-gb","author_name":"Keir Thomas-Bryant","featured_image":"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/08\/ai_image_accountants2.jpg","imagine_tags":{"220":"Accountant accounting","331":"AI accountants","309":"AI Hub"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/31948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/280"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/comments?post=31948"}],"version-history":[{"count":4,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/31948\/revisions"}],"predecessor-version":[{"id":31983,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/31948\/revisions\/31983"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media\/31949"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=31948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/categories?post=31948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=31948"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/business_type?post=31948"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/lilypad?post=31948"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/context?post=31948"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/industry?post=31948"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/persona?post=31948"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/imagine_tag?post=31948"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/coauthors?post=31948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}