A partner at the global consultancy firm KPMG has been fined A$10,000 (approximately £5,200) for using artificial intelligence to cheat during an internal training course focused on AI. The unnamed partner is among more than two dozen KPMG Australia staff members who have been caught using AI tools to cheat on internal exams since July, according to company statements.
AI Detection Tools Uncover Cheating
The consultancy utilized its own AI detection tools to identify the cheating incidents, as first reported by the Australian Financial Review. This revelation has intensified concerns over AI-fuelled cheating within major accountancy firms, highlighting a paradoxical scenario where technology designed to enhance learning is being misused to bypass assessments.
Historical Context of Cheating Scandals
This is not the first time KPMG has faced cheating allegations. In 2021, KPMG Australia was fined A$615,000 for widespread misconduct involving over 1,100 partners engaged in improper answer-sharing on tests assessing skills and integrity. However, the advent of AI tools has introduced new dimensions to rule-breaking, complicating enforcement efforts.
Industry-Wide Responses to AI Cheating
In response to similar challenges, the Association of Chartered Certified Accountants (ACCA), the UK's largest accounting body, announced in December that it would halt remote exams and require accounting students to take tests in person. ACCA's chief executive, Helen Brand, cited AI tools as reaching a tipping point, where their use outpaces existing safeguards against cheating.
Firms Mandate AI Use Amid Cheating Concerns
Ironically, firms like KPMG and PricewaterhouseCoopers have been actively mandating staff to use AI in the workplace to boost profits and reduce costs. KPMG plans to assess partners on their AI proficiency during 2026 performance reviews, with Niale Cleobury, the firm's global AI workforce lead, emphasizing the responsibility to integrate AI into all work.
Criticism and Alternative Perspectives
Some commentators on LinkedIn have pointed out the irony of using AI to cheat in AI training. Iwo Szapar, creator of a platform ranking organizations' AI maturity, argued that KPMG is fighting AI adoption rather than redesigning training methods, framing the issue as a training problem rather than solely a cheating one.
KPMG's Measures and Future Plans
KPMG has implemented measures to detect AI misuse by staff and will monitor the frequency of such incidents. Andrew Yates, chief executive of KPMG Australia, acknowledged the difficulty in managing AI's role in training, given its rapid societal adoption. He stated that while some individuals breach policies, the firm takes these violations seriously and is exploring ways to strengthen its self-reporting regime.
The situation underscores broader tensions in the professional services industry as firms balance promoting AI innovation with preventing its misuse, raising questions about ethical training practices and the future of assessment in an AI-driven era.
