How we use artificial intelligence

We use artificial intelligence (AI) to work faster and more accurately for you. It helps with research, analysis and drafting. It never replaces our professional judgement, and nothing goes to you until we have checked it.

This page explains which tools we use, how we protect your information, and what you can expect from us. It summarises our internal AI policy, which we review every quarter in its first year and annually after that.

1.Approved tools only

We only use AI tools that the Principal has assessed and approved. Before a tool can handle client information, it must have:

• current independent security certification (SOC 2 Type II and/or ISO/IEC 27001);
• encryption of your data in transit and at rest;
• a contractual commitment that your data won’t be used to train AI models;
• no retention of your data beyond what we authorise, with deletion on request;
• individual logins with multi-factor authentication; and
• a known data storage location.

We don’t use free or consumer AI services for your work, and we don’t use personal AI accounts for firm work.

2.Your information stays protected

Any other AI tools we use are for internal work only, such as templates and general research, and never receive client information.

We handle personal information in line with the Privacy Act 1988 (Cth) and the Australian Privacy Principles, and our confidentiality obligations as Chartered Accountants under APES 110.

3.Your consent comes first

We ask for your permission, through our engagement letter, before your information is processed in an AI tool. If you’d prefer we didn’t use AI on your work, just tell us and we’ll make other arrangements. It won’t affect the quality of our service.

Meetings are only recorded or transcribed with the knowledge and consent of everyone present.

4.People check everything

We are responsible for every piece of work we deliver, not the tool. That means:

• every figure, date, rate, threshold and legislative reference that matters is checked against the original source;
• anything you or a third party will rely on gets a second review; and
• your file records when AI was used, which tool, and who reviewed the output.

5.Tax work

Tax agent services are provided by Abfabs Pty Ltd trading as Easy Tax Solutions, a registered tax agent (70473005). Michael Jones prepares your tax work under the supervision and control of its supervising registered tax agent, Ann Gordon CA, who reviews and approves it before lodgement.

The same AI protections apply to tax work. AI never replaces the supervising registered tax agent’s review and approval.

6.If something goes wrong

If your information is ever involved in a data breach, we’ll assess it straight away. Where required under the Notifiable Data Breaches scheme, we’ll notify you and the Office of the Australian Information Commissioner.

7.Questions

If you have any questions about how we use AI, or would like a copy of our full AI policy, please get in touch.

• Email office@atramentum.com.au
• Phone (08) 9200 3465

Last updated: 13 October 2026