The final episode of our three-part AI mini-series moves from the ‘why’ and the ‘how safely’ of the earlier instalments to the most practical question of all: what actually works?

Co-hosts Eriona, Yogesh and Alexis share lessons and honest mis-steps of putting AI to work in a real practice.

A central theme is starting simply and scaling up. Rather than attempting a wholesale transformation, we talk about how firms can begin with small, manageable steps and build from there as confidence grows. This leads naturally into one of the most common pitfalls: the overuse of apps. It's easy to collect tool after tool, but real value comes from focusing on specific, well-defined uses rather than spreading effort thinly across everything.

We are clear that the goal needs to be tangible, task-specific results: AI earning its place by doing a defined job well, not by promising to do everything. Just as important is the human element. Far from removing people from the process, the most successful implementations depend on human interaction, oversight and judgement, a combination where the real benefits are found.

We also reflect on the ethics of how this changes a team's working day: when AI takes on the routine, our team’s time is repurposed towards higher-value work and their expertise and judgement are showcased rather than sidelined. Used well, AI doesn't diminish the team, it lets them do more of what they are genuinely good at.

Above all, we want this series to be a genuine learning opportunity, one that brings ACCA members real, practical value and leaves them better equipped to adopt AI thoughtfully, safely and effectively.

Useful resource

To see the learnings from Alexis's experiment in building the world's first AI-powered accounting practice, members can access his free guide.

About the co-hosts

• Eriona Bajrakurtaj is Chair of the ACCA UK Practitioners Network Panel and CEO of Major's Accounts. An international speaker on the future of the profession, she also helps other accountancy businesses through Volt Digital Transformation, which focuses on optimising practices so they run more efficiently, giving practice owners their life back to focus on what matters most.
• Yogesh Dhanak is Senior Technical Advisory Manager at ACCA and co-host of the series. He supports members with technical and regulatory guidance across the profession, helping practitioners navigate emerging issues, including the responsible and compliant adoption of AI.
• Alexis Kingsbury is a serial entrepreneur, management consultant and speaker, and the founder of Accrual Intentions; the world's first fully AI-employee accounting practice experiment.

Useful ACCA and regulatory guidance

For members who want to explore the regulatory points mentioned in this episode, the following guidance is essential reading:

• PCRT AI guidance – found on the PCRT page (the last helpsheet on the list)
• FRC guidance for AI in audit
• CCAB Statement on ethical use of AI
• Engagement letters – the Tax Practitioners engagement letter updated in March 2026 references AI use, including the PCRT guidance (page 22), use of AI within Standard Terms & Conditions (page 150) and Limitation of

How to watch

Watch episode 3

Catch up on episode 2: Ethical and appropriate use of AI in sccounting

Catch up on episode One: Demystifying AI in accounting