ИЗКУСТВЕН ИНТЕЛЕКТ И СЧЕТОВОДНАТА ПРОФЕСИЯ: РЕГУЛАТОРНИ ПРЕДИЗВИКАТЕЛСТВА И ЕТИЧНИ НАСОКИ СПОРЕД РЕГЛАМЕНТ (ЕС) 2024/1689
ARTIFICIAL INTELLIGENCE AND THE ACCOUNTING PROFESSION: REGULATORY CHALLENGES AND ETHICAL GUIDELINES UNDER REGULATION (EU) 2024/1689
Author(s): Milena MitkovaSubject(s): Economy, Accounting - Business Administration
Published by: Институт на дипломираните експерт-счетоводители
Keywords: Artificial Intelligence; Accounting; Regulatory risk; Transparency
Summary/Abstract: This article examines Regulation (EU) 2024/1689 on artificial intelligence and its impact on the financial sector and the accounting profession. Based on the regulatory framework and academic sources, it analyzes the types of risks arising from the use of AI in various financial and accounting practices – from high-risk applications such as automated profiling and credit assessment to lower-risk activities that still require transparency. A draft Code of Conduct is also presented, aimed at providing an ethical and professional framework for the implementation of AI in accounting.
Journal: Списание на Института на дипломираните експерт-счетоводители / Списание ИДЕС
- Issue Year: 29/2025
- Issue No: 2
- Page Range: 1-13
- Page Count: 13
- Language: Bulgarian
