Our approach to using AI responsibly in delivering professional services.
Atomic Business Advisers Pty Ltd embraces technology, artificial intelligence and automation where they can improve efficiency, quality and client service. AI assists our people – it does not replace professional judgement, technical expertise or human responsibility.
Our approach to AI
We use AI as a tool to support our people and enhance the way we work. Where AI assists us in providing accounting, taxation, advisory or other professional services, Atomic Business Advisers Pty Ltd remains responsible for the work we provide.
Our use of AI is guided by professional judgement, client confidentiality, appropriate human review, data minimisation and responsible governance.
How we may use AI
AI and AI-enabled technology may assist us with activities such as:
- analysing and classifying accounting and taxation information;
- document and data extraction;
- reconciliations and identifying anomalies or possible errors;
- preparing or reviewing workpapers and calculations;
- financial and taxation analysis and research;
- drafting and reviewing correspondence and documents;
- meeting transcription and summaries;
- workflow, administration and quality control; and
- improving internal processes and client service.
Some of the accounting, document management, communication and other software we use may also contain embedded AI or machine-learning functionality.
Approved technology
Atomic Business Advisers Pty Ltd only permits client information to be used with AI systems and technology that we have approved for professional use.
For general-purpose AI, we use business environments controlled by Atomic Business Advisers Pty Ltd rather than personal or consumer AI accounts.
Before approving external AI providers for professional work, we consider matters such as privacy and confidentiality, security, data storage and processing, treatment of client data, retention, overseas processing, subprocessors, whether information may be used to develop, train or improve the provider’s systems or services, and the proposed use.
Our approved providers may change as technology develops and our systems evolve.
Atomic Business Advisers Pty Ltd does not use identifiable client information to train general-purpose AI models or for unrelated AI product development unless specifically authorised, appropriately de-identified or otherwise permitted under an approved arrangement consistent with applicable legal and professional obligations. We may use experience, learnings, de-identified information and internally developed processes to improve our systems, workflows, technology and services.
Protecting client information
Protecting client confidentiality remains fundamental regardless of whether work is performed manually or with the assistance of technology.
Where client information is processed using approved AI or technology providers, we apply reasonable safeguards and data-minimisation practices. We limit information provided to what is reasonably required for the relevant task and, where practical, remove, mask or reduce identifying information that is not required.
Certain information is subject to additional restrictions. Our normal controls include:
- tax file numbers and other information subject to specific legal restrictions are only provided to external AI or technology systems where their use is lawful, reasonably necessary and approved under our internal controls;
- not placing passwords, authentication codes, internet-banking credentials or similar security information into AI systems;
- not uploading passports, driver licences or similar identity documents into ordinary general-purpose AI tools; and
- masking full bank account details where the complete number is unnecessary.
Where identification or verification is required, Atomic Business Advisers Pty Ltd may use approved secure external identity-verification technology. We do not routinely retain copies or images of identity documents in our own systems after verification. We retain the verification and compliance records required for our professional, legal and regulatory obligations. Provider-held information is subject to the provider’s applicable processing and retention arrangements.
Human oversight and professional judgement
AI can produce incomplete, inaccurate or misleading information. We therefore do not treat AI output as authoritative simply because it appears confident, detailed or sophisticated.
Our people remain responsible for exercising professional judgement and appropriately reviewing and verifying material AI-assisted work.
Where relevant, this may include checking AI-assisted analysis against legislation, Australian Taxation Office guidance, accounting standards, source records or other appropriate authoritative information.
Client confidentiality and third-party providers
Some AI and technology systems involve information being processed by third-party providers or their authorised subprocessors, which may be located in Australia or overseas.
Our Terms of Engagement and current Third-Party Provider Schedule identify the categories of technology and service providers we use and provide further information about relevant processing arrangements.
Where client information is disclosed to third-party providers, including approved AI providers, Atomic Business Advisers Pty Ltd does so in accordance with applicable professional obligations and law and, where required, with appropriate client authority, including through our Terms of Engagement or other authorisation.
AI and client advice
AI may assist our team in researching, analysing and preparing professional work. Professional conclusions and advice are not delegated to an AI system.
Material taxation, accounting and advisory conclusions remain subject to appropriate human review and Atomic Business Advisers Pty Ltd’s normal professional and quality-control processes.
Recordkeeping
Where AI materially contributes to professional work, we maintain appropriate records of the work performed and the professional review undertaken in accordance with our normal recordkeeping and quality-management procedures.
AI conversations themselves are not treated as a substitute for an appropriate client file.
Meeting recording and transcription
We may use approved technology to record or transcribe meetings and telephone conversations for purposes such as preparing file notes, meeting summaries, action items and records relevant to the services we provide.
Where recording or transcription is used, participants will be notified and any consent required in the circumstances will be obtained.
Training and governance
Our team receives training on the appropriate use of AI, including its limitations, privacy and confidentiality risks, verification requirements and professional obligations.
We maintain internal policies and controls governing approved AI systems, handling of client information, professional review, information security, staff training, supervision and incident management.
New AI tools and material AI workflows are subject to internal approval before they are used for work performed by Atomic Business Advisers Pty Ltd.
Responsible innovation
AI technology continues to develop rapidly. We regularly review our use of AI and our internal controls as technology, professional standards, regulation and industry guidance evolve.
Our approach is to make appropriate use of technology while maintaining the confidentiality, professional judgement, care and accountability our clients expect from us.
Further information
This policy should be read together with our Terms of Engagement, current Third-Party Provider Schedule, Privacy Policy and any specific terms applying to the services we provide.
If you have questions about how Atomic Business Advisers Pty Ltd uses AI or technology in providing services, please contact us.
Atomic Business Advisers Pty Ltd | Responsible Use of Artificial Intelligence | Last updated September 2026
