The ethics standard already governs how you price. Does AI change that?

AI can now take a new client from first quote to signed engagement, with a person stepping in where the judgement calls sit.

For most firms, a new client means a quote, a proposal and an engagement letter, followed by a week of chasing signatures, ID and bank details. Each step is small, and together they cost hours per client.

Every member of CA ANZ, CPA Australia and the IPA already works to APES 110 Code of Ethics for Professional Accountants (including Independence Standards) when they set a fee or accept a client. APES 110 applies to a quote built with AI in the same way it applies to one built by hand.

APES 110 gives firms room on price. Section 330 covers fees, and paragraph 330.3 A2 opens with a clear statement: “A Member in Public Practice might quote whatever fee is considered appropriate.”

The same paragraph names the risk. A self-interest threat to professional competence and due care arises if the fee quoted is “so low that it might be difficult to perform the engagement in accordance with applicable technical and professional standards.” Quoting a fee lower than another accountant “is not in itself unethical.” The risk sits with a fee too low to cover the work the engagement needs.

Paragraph 330.3 A3 adds a transparency factor. In weighing that threat, one consideration is whether the client is aware of “the basis on which fees are determined and which Professional Services are covered.”

Together, these paragraphs give two tests for any quote: whether the fee supports the work and whether the client understands what it covers.

Section 320 covers professional appointments, including taking on a new client. Paragraph 320.3 A4 lists factors relevant to whether a firm can perform the work competently. One is an appropriate understanding of the “purpose, nature and scope of the work to be performed.” Another is the “level of fees and the extent to which they have regard to the resources required”.

That makes deciding whether to take a client on and deciding what to charge them connected judgements.

Onboarding also carries a confidentiality obligation before any engagement is signed. Paragraph R114.1(c) says a member shall maintain “confidentiality of information disclosed by a prospective client”. ID documents and bank details arrive at this stage. The obligation applies from the first time a prospective client shares information with the firm.

AI can help scope and price work. Some client follow-ups can run on their own. Chasing signatures, ID and bank details are the small tasks that add up to hours per client.

The two tests from the pricing section apply to an AI-drafted fee in the same way they apply to one a partner wrote. A tool that scopes a job too narrowly can produce a fee too low for the work. A proposal that is unclear on what it covers puts the second test at risk.

Paragraph 330.3 A4 gives examples of safeguards when a fee creates a threat. They are “Adjusting the level of fees or the scope of the engagement” and “Having an appropriate reviewer review the work performed.” Both describe a decision someone in the firm makes about the fee or the work.

Paragraph 113.1 A1 ties that decision to competence. Serving clients with professional competence “involves the exercise of sound judgement in applying professional knowledge and skills.”

An AI tool can produce a fee. The member who sends it remains accountable under APES 110 for the judgement behind it. In practice, that means the tool can handle the drafting and the chasing, while a person signs off the scope, the fee and the decision to accept the client.

APES 110 sets the obligations. How a firm builds its pricing and onboarding around them is a decision each firm makes for itself.

The Summit session on pricing and onboarding shows the full workflow live on screen, from first quote to signed engagement. It covers how AI can help scope and price work and where a person still makes the final call. It also covers what the client sees at each step, where firms tend to get stuck in setup and what to measure to know it is working.

For the obligations behind each of those steps, read APES 110 alongside the session.

Pricing & onboarding with AI: easy for you and your clients

See how AI fits into pricing and onboarding in 2026, shown live on screen from first quote to signed engagement. Ethan Cooney manages strategic partnerships for Ignition across Asia-Pacific and walks through the workflow. Ben Walker founded Brisbane firm Inspire Accountants and the High Performance Accountants coaching programme. At Inspire, he has rebuilt large parts of the day-to-day on AI over the last 12 months, including pricing.

Thursday 12 November 2026, 10:00am AEDT

Register for the session

Part of The AI in Practice Summit, 11 and 12 November 2026. Free, online, every session recorded.