AI takes hold at pace in Australian audit and accounting profession as firms shift from planning to action

New research, sponsored by Caseware, shows Australian audit and accounting professionals shifting from AI planning to active deployment, with governance and professional oversight keeping pace with momentum

SYDNEY, April 28, 2026: Audit and accounting firms in Australia are embedding artificial intelligence into core workflows at pace – but with a sharp focus on risk, governance and professional oversight, according to a new study from IDC, sponsored by Caseware.

Findings from the IDC global study, The Future of Audit and Accounting in the AI Era, show that 68%* of Australian firms have already embedded AI into firm strategy, are using it across select functions or have pilot programs underway, slightly ahead of the global average of 66%**.

At the same time, only 50%** of Australian firms plan to adopt AI technologies within the next two years, compared to 59%* globally. This points to a market that is already further into deployment than early stage planning but scaling with care.

Australia’s AI adoption is ahead, but confidence is more measured

Australian firms are also taking a more judgement-based approach to AI governance compared to some global peers.

While 51%** of Australian respondents say auditors should always validate AI outputs, lower than the global average of 64%*, a larger proportion favour conditional approaches. In Australia, 24%** say validation should apply only in high-risk areas, and 21%** believe auditors should use professional judgment to determine when validation is required.

This reflects a shift toward integrating AI into professional workflows in a way that balances efficiency with accountability.

Talent and regulation emerge as key pressure points

Australian firms report a different mix of barriers to AI adoption compared to global norms.

The top challenge in Australia is a lack of technical talent (28%)*, followed by cost of implementation (26%)* and regulatory uncertainty (23%)*. Globally, cost leads at 34%**, with talent at 30%**and regulation at 17%**.

The elevated regulatory concern in Australia reflects the profession's emphasis on compliance and trust as AI enters critical audit processes.

Bias, risk and security remain front of mind

Australian respondents also show strong awareness of AI-related risks, though slightly below global levels. 67%* believe the risk of algorithmic bias in areas such as risk assessment and fraud detection is moderately, very or extremely significant, compared to 79%** globally.

Meanwhile, 52%* are willing or very willing to trade some level of AI performance for stronger security and safety measures, broadly in line with the 55%** global average - reinforcing a consistent theme of measured, trust-first adoption.

AI is already reshaping the profession

The research shows that AI is already moving beyond experimentation and into production environments, automating routine work while enabling professionals to focus on higher-value analysis, judgment and advisory services.

“AI is no longer a future concept for the profession. It is already embedded in how work gets done,” said David Marquis, chief executive officer at Caseware. “What we’re seeing in Australia is a market that is embracing that shift but doing so with the level of rigour and professional oversight that defines audit and assurance. Caseware has built the first domain-specific agentic platform to enable firms to implement AI in a way that strengthens trust, enhances quality and supports the evolving role of the professional.”

About the research:

The Future of Audit and Accounting in the AI Era  is an IDC study, sponsored by Caseware, based on a December 2025 survey of over 1,000 audit and accounting decision-makers across Australia, Canada, Germany, The Netherlands, the UK & Ireland and the United States. 

* IDC Resource Map, Sponsored by Caseware, The Future of Audit and Accounting in the AI Era, #US54483126, April 2026.

** IDC InfoBrief, Sponsored by Caseware, The Future of Audit and Accounting in the AI Era, #US54248126-IB, February 2026. 

‍