Australian Accounting Standards Board

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Australian Government Australian Accounting Standards Board

Artificial Intelligence (AI) transparency statement18Also appears in 18 other agenciesACIARAFPAFSAARPCAUASBBOMDFATDSSDVAEDUCATIONFINANCEHSRANAANLAPCPSRSIATEQSA

This statement is published by the AASB and AUASB in accordance with requirements set out in the Digital Transformation Agency’s (DTA) Policy for responsible use of AI in government.1Also appears in 1 other agencyAUASB

Consistent with the DTA policy we have applied the following definition provided by the Organisation for Economic Co‑operation and Development (OECD):2Also appears in 2 other agenciesAUASBPC

“An AI system is a machine‑based system that, for explicit or implicit objectives, infers, from the input it receives, how to generate outputs such as predictions, content, recommendations, or decisions that can influence physical or virtual environments. Different AI systems vary in their levels of autonomy and adaptiveness after deployment.”15Also appears in 15 other agenciesACCCACMAACQSCAFSAAICAIFSARPANSAARTASSEAAUASBAUSTRADEBOMCERFWCPC

Our approach to AI adoption and use3Also appears in 3 other agenciesAPSCAUASBPC

We are adopting and utilising AI in a manner that enhances and supports our work while ensuring its safe, ethical and responsible use. We are doing so within existing frameworks and legislation relevant to Australian Government use of AI, including those relating to:1Also appears in 1 other agencyAUASB

• the AASB – AUASB Code of Conduct1Also appears in 1 other agencyAUASB
• the Australian Public Service (APS) Values and Code of Conduct1Also appears in 1 other agencyAUASB

All AI systems are recorded in our internal AI Register , which tracks purpose, risk classification, monitoring activities and audit evidence.1Also appears in 1 other agencyAUASB

In accordance with the DTA Classification system for AI Use we may use AI as follows:2Also appears in 2 other agenciesAUASBPC

• Analytics for insights – to identify, produce or understand insights within structured or unstructured materials via comprehensive data analysis, predictive modelling and/or reporting tools.2Also appears in 2 other agenciesAUASBPC
• Workplace Productivity – to automate routine tasks, manage workflows, and facilitate communication.2Also appears in 2 other agenciesAUASBPC
• Research – to process complex datasets, simulate experiments, predict outcomes, and enhance review and evaluation processes.1Also appears in 1 other agencyAUASB
• Corporate and****policy – to support corporate and policy functions by evaluating the usefulness and effectiveness to improve operational efficiency.1Also appears in 1 other agencyAUASB

In 2025, AASB and AUASB, following the Australian Government’s trials of a generative AI service (Microsoft 365 Copilot) the product has been made available to all staff.

We do not propose using AI where the public may directly interact with or be significantly impacted by it without a human intermediary or intervention.2Also appears in 2 other agenciesAUASBPC

We maintain an internal policy on the use of AI, which applies to all employees and contractors. It is consistent with and supports the provisions of DTA policy and guidance and will be reviewed and updated to ensure it remains so.1Also appears in 1 other agencyAUASB

All AI systems undergo a risk‑benefit assessment before entering production. We monitor the effectiveness of deployed AI systems on an ongoing basis and subsequent reassessments are conducted periodically or when triggered by significant changes such as model updates, new data sources, or incidents.1Also appears in 1 other agencyAUASB

Bias testing, human‑in‑the‑loop oversight, and mechanisms for stakeholders to contest decisions are also in place to protect against negative impacts as appropriate to the usage pattern.1Also appears in 1 other agencyAUASB

We will only use AI in accordance with relevant legislation, frameworks and policies, including the AASB – AUASB Code of Conduct, APS Values, data governance, privacy, cyber security and the Policy for Responsible Use of AI in Government.1Also appears in 1 other agencyAUASB

AASB‑AUASB Managing Director and AASB‑AUASB Business Services Manager are the accountable officials responsible for ensuring compliance with all AI obligations.1Also appears in 1 other agencyAUASB

This transparency statement will be reviewed and updated if our approach to the use of AI changes significantly, and at least every 12 months. It is published on the AASB website and can be accessed from the main menu under “AI Transparency.1Also appears in 1 other agencyAUASB

If you have any questions about this statement, please contact [email protected].1Also appears in 1 other agencyAUASB

Click here to view pdf version of AI Transparency Statement.1Also appears in 1 other agencyAUASB