Can an accountancy practice license its records for AI?

A practice can look at licensing its own digital records: procedures, templates, checklists, review notes and workflow records, with client identities, bank details, tax references and personal data removed. Client information is different. The ICAEW Code of Ethics allows it to be used for training or product development only where the client authorises it, and a general engagement-letter clause may not be enough. Start with a short description of what you hold and the years it covers. The first look is free, and you’ll hear back within a week at [email protected].