Build Article 4 and Wwft training evidence for your accounting firm

Audit leads, AAs in the compilation practice and assistant accountants work with AI more every year: AI-supported data analysis inside their own audit tooling, contract analysis, fraud signalling and client due diligence. The obligations stack up with it: Article 4 of the EU AI Act asks for demonstrable AI literacy, Wwft Article 35 imposes a periodic training obligation on employees and day-to-day policymakers, and the GDPR adds Article 28 (a processing agreement covering the AI layer of your vendor) and Article 35 (the DPIA question when client due diligence runs on AI). In the statutory audit, Standards 315 and 240 apply, with journal entry analysis as a mandatory fraud procedure under paragraph 33(a), and the AFM report of 11 December 2025 sets clear expectations for controlled use of audit tooling; since 1 January 2022 the AFM also supervises non-PIE licence holders directly. The firm itself must anchor AI use in its quality management system under the NVKM and in the CPD portfolio under the Nvpe 2026, while every accountant remains answerable under disciplinary law on the VGBA standard. The LearnWize track AI literacy for accountancy covers this with a foundation module, a compilation practice module, a Wwft client due diligence module and three deep-dive modules on the statutory audit, fraud signalling and firm AI policy. Every completed module produces a certificate and a training record in the evidence platform: demonstrable per employee, audit-ready and review-ready. Legal background is available at Praxikon.