Overview
- An unnamed audit partner uploaded a course reference manual to an external AI tool to generate answers, breaching policy, and was required to retake the test.
- KPMG’s monitoring flagged the activity in August and the firm imposed a penalty of more than A$10,000 from future income following an internal investigation.
- KPMG confirmed 28 AI-misuse cases in internal exams this financial year, with the remaining 27 involving staff at manager level or below.
- The partner has self-reported to Chartered Accountants ANZ, which is examining the matter, and KPMG says it voluntarily raised the issue with ASIC.
- KPMG introduced AI monitoring in 2024, is tightening controls and staff self-reporting checks, and faces parliamentary scrutiny including criticism of the penalty at a Senate inquiry.