Episode 1: Can we use AI ethically?


Artificial intelligence is rapidly transforming the world of finance and accountancy. But as organisations explore its potential, an equally important question arises: can AI be used ethically?
From data privacy issues to bias and hallucination, artificial intelligence poses a lot of difficult questions for accountants and business leaders. Is it even possible to use AI ethically? How do we mitigate the things we can’t control.
Host Tom Parker is joined by several experts in ethics to discuss all of the issues raised by AI and how to address them.
Host: Tom Parker
Producer: Natalie Chisholm
Episode recorded: 4 December 2025
A Hack Creative and First Touch production for CCAB
Guests

Professor Susan Smith
Professor of Accounting at University College London and Chair of the CCAB Ethics Group
Susan Smith is Deputy Director (Student Experience) and a Professor of Accounting at UCL School of Management. Susan is a Fellow of the Institute of Chartered Accountants in England and Wales and holds a PhD in Accounting from the University of Sussex. She is a National Teaching Fellow (2022) and a Principal Fellow of Advance HE. She was awarded these fellowships in recognition of her work to enhance the student experience.
Susan is a member of the IFAC International Panel on Accountancy Education. She is also currently the Chair of the Consultative Committee of Accountancy Bodies (CCAB) Ethics Committee and is a member of the ICAEW Education and Training Board. Before becoming an academic, Susan worked in various roles in practice and industry, including as a Director at FitchRatings.

Alistair Brisbourne
Head of Technology Research within the Policy and Insights team at ACCA
Alistair leads on research that supports the ACCA’s global technology and skills agenda. He is currently interested in exploring opportunities for and the implications of wider artificial intelligence adoption and what this means for the future of finance. Alistair joined the ACCA from BDO LLP where he worked as a manager in Research and Commercial Insights. He holds an MSc from University College Dublin and a Doctorate from Royal Holloway, University of London. Alistair worked as a Lecturer at the University of London prior to moving into professional services.

Dr Giles Cuthbert
Former Managing Director of the Chartered Bankers Institute and a doctor in AI and ethics
Dr Cuthbert is the former Managing Director of the Chartered Institute of Banking, where he lead the Institute’s thought-leadership on ethical banking, particularly around the area of digital ethics. He has around 20 years’ experience in the arena of professional education and professional standards. He has led a very wide range of education and professionalism projects to significantly diversify the work of the Chartered Banker Institute, developing major strategic programmes to diverse areas of the banking industry around the globe. In particular, he has specialised in developing a wide range of bespoke professionalisation programmes for banks, coupled with highly innovative accreditation services. These projects have reached many tens of thousands of banking professionals.
Giles holds a doctorate in AI and Professional Ethics, a degree in law, a Master’s in education, and a Master’s in applied professional ethics.

Conor Flanagan
Chair of Chartered Accountants Ireland Technology Committee and Practice Director D365 - ERP at Storm Technology
Conor Flanagan is Chair of Chartered Accountants Ireland Technology Committee and Practice Director D365 – ERP at Storm Technology (Littlefish Group), where he works at the cutting edge of implementing AI‑first ERP solutions for organisations across construction, manufacturing, not‑for‑profit, and professional services. He specialises in helping businesses review and redesign core finance and operational processes to ensure they are AI‑ready, enabling the practical adoption of automation, copilots, and intelligent agents within ERP environments. Conor is a regular speaker on ERP, AI, and the evolving role of finance and operations teams in an AI‑enabled world. Ensuring the ethical and controlled implementation of AI solutions is at the forefront of Conor’s thinking.