AI Act for accountancy
AI Act module for accountancy: role-based training and evidence records
Accountancy firms using AI for files, tax returns, or advice have been subject to the Article 4 AI literacy duty since 2 February 2025. LearnWize developed a role-based 59-minute pilot track for a national accountancy service organisation; its SCORM delivery was technically tested in Moodle, while external content review is still ongoing. Evidence records support quality reviews but are not a prescribed legal format.
59 minutes, role based
Accountancy pilot track
Organisation-wide evidence report
Co-brand, white-label, SCORM
Partner proposition
LearnWize Article 4
1
Your audience2
Role-based content3
Co-brand or white-label4
SCORM 1.25
Assessment6
Certificate7
Reporting8
Evidence dossierArticle 4
AI is already inside the firm. The evidence usually is not.
Staff use ChatGPT, Copilot and AI features in practice software for file analysis, tax returns and advisory texts. Ask a quality reviewer or a major client for proof of AI literacy and most firms go quiet.
No overview of which roles use AI for files, returns and advice.
Generic e-learning that says nothing about professional rules and confidentiality.
Evidence records without assessment results or time spent.
No file you can hand over during a quality review or client question.
Evidence
What demonstrable AI literacy looks like in accountancy
Role based track of 59 minutes
One track with role paths for audit assistants, engagement leaders, tax advisers and relationship managers. Scenarios from daily practice: AI in file analysis, return review and advisory texts, including confidentiality and human oversight of AI output.
Testing and certificates
Every participant finishes with a test. The certificate confirms completion; time spent and assessment results belong to the organisational evidence records.
Review ready Article 4 file
Progress, completion and test results per participant in organisational evidence records. During a quality review or client question you can produce a complete overview within minutes.
Technically tested for pilot
The 59-minute accountancy track was developed for a national accountancy service organisation and technically tested in Moodle; external content review is still ongoing. The page therefore does not yet claim completed validation in professional practice.
Teams
Who this is for
CPD providers in accountancy
You have the network, the academy and possibly the recognition. LearnWize supplies the legal AI layer and the evidence underneath it, as co-brand, white-label or a SCORM package for your own environment.
Accountancy and tax firms
Train staff by role in 59 minutes and build the file you can hand over during quality reviews and client questions from day one.
Service organisations and networks
Roll out one track across affiliated firms, with progress and certificates per firm. That lifts the whole network to a demonstrable level in a single move.
From pilot to scale
1
Demo
Review the content, evidence layer, and delivery models together.
2
Pilot
Test one defined learning path with your own audience at no cost.
3
Deliver
Choose co-brand, white-label academy, or SCORM 1.2 for your LMS.
4
Scale
Add audiences and track completion, assessment, and evidence centrally.
Continue your partner route
Compare audiences, delivery models, and evidence routes for your own training offer.
AI Act module for training providers
AI Act module for training providers
Want to add an AI Act or AI literacy line to your training catalogue? Three delivery models (co-brand, white-label, SCORM 1.2) with evidence per participant.
CPD points and AI training
AI Act training and CPD points: how it works
Does AI training count toward your CPD points? Your professional body decides. Learn how points schemes work and what evidence AI Act training leaves you with.
AI literacy for finance
AI literacy for finance
AI literacy for finance, banking, and insurance with training around model risk, customer impact, data, human oversight, and evidence.
Article 4 evidence dossier
Article 4 evidence dossier
Build an Article 4 evidence dossier for AI literacy with role matrix, learning paths, scenario results, certificates, and management reporting.
AI literacy certification
AI literacy certification
AI literacy certification for teams and organizations, with testing, certificates, recertification, and Article 4 evidence.
Background
AI literacy in accountancy: from duty to evidence
Article 4 of the EU AI Act has applied since 2 February 2025 to every organisation that deploys AI, which includes accountancy and tax firms. It requires a sufficient level of AI literacy for everyone working with AI, matched to their role, context and the risks involved. There is no separate fine attached to Article 4. The Digital Omnibus has been formally adopted but not yet published; the adopted text changes Article 4 into a duty to take measures that support the development of AI literacy. The current text remains in force until the amendment enters into force. In practice the pressure comes from elsewhere: quality reviews, large clients and insurers increasingly ask how a firm controls its staff's use of AI and what evidence sits behind that answer.
AI is already widely used in accountancy, often without formal policy. Audit assistants and engagement leaders use AI for file analysis, summarising documents and preparing audit work. Tax advisers use AI for returns, case law research and advisory texts. Relationship managers draft proposals and client emails with AI. Each role carries its own risks: confidential client data ending up in public tools, hallucinated sources in tax advice, and professional responsibility that cannot be delegated to a tool. Generic AI training does not cover this. Effective training is role based and uses scenarios from the profession itself, including human oversight of AI output in line with what Article 14 of the AI Act asks for high risk systems.
Being demonstrable means more than an attendance list. A usable evidence file records per participant which role they hold, which training belongs to that role, how many hours were completed, what the test result was and when the certificate was issued. The certificate confirms completion; time spent and assessment results belong to the organisational evidence records. What matters most for firms is that a reviewer or client can get a complete overview within minutes: who was trained, what was tested and where it is recorded. That file is exactly the layer most firms are still missing.
For CPD providers and service organisations there are three delivery models. Co-brand: the track runs under both names, the provider brings the network and, where applicable, the recognition, while the content and the evidence come from the LearnWize evidence layer. For white-label delivery, brand and delivery scope are agreed in advance; removing every LearnWize reference, including certificate and registry branding, is not a standard promise. SCORM: the module is delivered as a SCORM 1.2 package for the provider's own LMS; the packages are tested end to end in Moodle, and behaviour in other systems depends on their SCORM 1.2 implementation. The 59-minute accountancy pilot was technically tested in Moodle; external content review is still ongoing.
Official sources
Check the legal basis
For the legal status and wording, we refer to primary, official sources. The EU AI Act currently in force remains leading until an amendment is published and enters into force.
EU AI Act, Regulation (EU) 2024/1689
The official text of the EU AI Act in force, including Article 4 on AI literacy.
European Parliament Legislative Observatory, 2025/0360(COD)
The official procedure file with the current legislative status, documents, and steps towards publication in the Official Journal.
Adopted Digital Omnibus text, PE-CONS 30/26
The adopted amending text, including the wording on measures that support the development of AI literacy.
Frequently asked questions
Frequently asked questions for training providers and learning platforms
Does this training count towards my CPD points?
That depends on the rules of your professional body and the status of the training provider. The certificate confirms completion; time spent and assessment results belong to the organisational evidence records. When you work through a training partner, that partner often brings the recognition; LearnWize supplies the content and the evidence underneath it. When in doubt, check the conditions of your professional body or provider.
Is AI literacy mandatory for accountancy firms?
Article 4 of the EU AI Act has applied since 2 February 2025 to every organisation that deploys AI, including accountancy and tax firms. There is no separate fine attached to Article 4. The Digital Omnibus has been formally adopted but not yet published; the adopted text changes Article 4 into a duty to take measures that support the development of AI literacy. The current text remains in force until the amendment enters into force. The expectation from reviewers, clients and insurers remains: being able to show that staff are AI literate.
Can this run under our own brand?
Yes. For white-label delivery, brand and delivery scope are agreed in advance; removing every LearnWize reference, including certificate and registry branding, is not a standard promise. You bring the network and the relationship with the audience, LearnWize supplies the legal content, the testing and the evidence file underneath.
Does this work in our own LMS?
The module is delivered as a SCORM 1.2 package and is tested end to end in Moodle, including progress and test results. Behaviour in other LMSs depends on their SCORM 1.2 implementation; we test that together before you roll out. If you prefer not to use your own LMS, the track can also run in the LearnWize environment, co-branded or white-label.
How long is the training and which roles does it cover?
The accountancy track takes 59 minutes and is role based: audit assistants, engagement leaders, tax advisers and relationship managers get scenarios from their own work, such as AI in file analysis, return review and advisory texts. The certificate confirms completion; time spent and assessment results belong to the organisational evidence records.
How do we start a partnership as a training provider?
Through a free partner pilot: a small group from your own audience completes the accountancy track, and you see the content, the testing and the evidence file in practice. After that you pick the delivery model that fits: co-brand, white-label or SCORM for your own LMS.
Delivery models
One content layer, three ways to deliver
LearnWize provides role-based AI Act content with assessment and evidence. Training providers and learning platforms can start small through co-brand, launch their own academy, or place the modules in an existing LMS through SCORM 1.2.