AI Policy

Effective May 2026

Last reviewed: May 2026

At Cross Group, we use technology to make accounting, tax and advisory work clearer, faster and more useful for our clients.

Artificial intelligence is part of that toolkit. Used properly, it can help with research, drafting, analysis, reporting and workflow. Used poorly, it can create risk, confusion and overconfident nonsense in a tidy-looking wrapper.

Our position is simple: AI helps our team. It does not replace our team.

All accounting, tax and business advisory judgement remains with qualified and experienced people.

Why we use AI

We use AI to improve the way we work, not to remove the human relationship from our service.

AI may help us:

  • Summarise information

  • Prepare first drafts

  • Improve internal processes

  • Support research

  • Identify patterns

  • Explain complex topics more clearly

  • Improve workflow, checklists and reporting

  • Help our team spend more time on judgement, advice and client conversations

The goal is better service, clearer communication and fewer surprises for business owners across Southland, Canterbury and wider Aotearoa.

What AI does not do

AI does not:

  • Make final accounting decisions

  • Provide tax advice by itself

  • Replace professional judgement

  • Decide what is best for your business

  • Remove the need for human review

  • Replace the relationship between our team and our clients

AI is useful. It is not magic. It is more like a very fast junior assistant who still needs supervision, context and the occasional firm talking-to.

How AI may support our work

Accounting and tax support

AI may help our team research issues, summarise source material, prepare internal notes and draft plain-English explanations.

Any client advice is reviewed by our team before it is relied on.

Business advisory

AI may help us analyse information, prepare meeting notes, test assumptions and draft commentary on cashflow, margins and trends.

The final advice comes from Cross Group, not from AI.

Xero, systems and workflow

AI may help with process documentation, checklist creation, reporting improvements and system review work.

We use technology to improve service, not to take shortcuts around care and accuracy.

Client communication

AI may help us draft or refine emails, meeting summaries, action lists, client education material, website content and plain-English explanations.

Anything shared with clients should be reviewed by a person before it goes out.

AI tools we may use

The tools we use may change over time. They may include:

  • ChatGPT or other business-grade AI tools

  • Microsoft Copilot and other Microsoft 365 AI features

  • Xero and other accounting software with AI-assisted features

  • Karbon or other workflow and practice management tools

  • Meeting note and transcription tools

  • Document review, research and drafting tools

  • Website, design or marketing tools with AI capability

Where possible, we use paid business or enterprise-level tools with stronger privacy, security and data control settings.

We do not treat every new tool as a good idea just because it has “AI” slapped on the box. The accounting world has enough shiny distractions already.

Human review and professional judgement

Every AI-assisted output must be reviewed by our team where it affects client work, advice, communication or decision-making.

Our review may include:

  • Checking the facts

  • Checking the numbers

  • Checking the source material

  • Checking that the answer fits the client’s actual situation

  • Checking relevant New Zealand tax, accounting or business context

  • Checking tone, clarity and usefulness

  • Applying professional judgement before anything is relied on

AI can be useful, but it can also be confidently wrong. That is why human review is not optional.

Our team remains responsible for the work we provide.

Data protection and privacy

We take client confidentiality seriously.

When using AI, we follow these principles:

  • We only use information that is needed for the task

  • We avoid entering sensitive client information into AI tools unless there is a proper reason and suitable protection

  • We anonymise or remove identifying details where practical

  • We use business-grade tools and privacy settings where available

  • We do not knowingly allow confidential client data to be used to train public AI models

  • We limit access to client information to team members who need it

  • We continue to follow our professional confidentiality obligations

Financial information and client records

Client financial information is highly sensitive.

Where client financial data is involved, we aim to keep that information within approved systems such as Xero, our practice management systems, secure document storage and other professional tools used by Cross Group.

If AI is used to support analysis, drafting or review, we consider:

  • Whether client-identifying information is needed

  • Whether the information can be anonymised

  • Whether the tool has suitable privacy settings

  • Whether the output will be reviewed by our team

  • Whether the use is appropriate for the client and the task

We do not upload client records into random free AI tools for convenience. That is not innovation.

What we do not do with AI

To be clear, Cross Group does not use AI to:

  • Replace qualified accounting judgement

  • Provide final tax advice without human review

  • Make final decisions about a client’s business

  • Submit returns or reports without appropriate review

  • Train public AI models using confidential client information

  • Share client information with AI platforms unnecessarily

  • Avoid our professional obligations

  • Pretend AI-generated work was produced without assistance where disclosure is relevant

  • Use AI outputs without checking accuracy, context and suitability

AI is a tool. Responsibility stays with people.

Professional standards and ethics

Cross Group is an accounting, tax and advisory firm. That matters.

Our use of AI must support our professional obligations, not water them down.

When we use AI, we apply the same core professional principles we apply to all client work:

Integrity

We are honest about how we work and do not use AI to mislead clients.

Objectivity

We do not accept AI outputs at face value. We challenge assumptions, check facts and apply independent judgement.

Professional competence and due care

We make sure our team understands the limits of AI tools and reviews outputs properly.

Confidentiality

We protect client information and avoid unnecessary disclosure.

Professional behaviour

We use AI in a way that supports trust, quality and responsible service.

Meeting notes and recordings

Where AI tools are used for meeting notes, transcription or summaries:

  • We use them to support internal records and follow-up

  • We review AI-generated summaries before relying on them

  • We correct errors where needed

  • We store records securely

  • Clients may ask about or object to recording or transcription

AI meeting notes are helpful, but they are not perfect. They can miss context, misunderstand names. We review them accordingly.

Accuracy and limitations

AI can be useful, but it has limits.

AI tools may:

  • Produce incorrect information

  • Use outdated information

  • Miss New Zealand-specific rules

  • Misinterpret technical accounting or tax issues

  • Invent details that were not provided

  • Overstate certainty

  • Fail to understand the commercial reality behind the numbers

For that reason, Cross Group does not rely on AI alone for advice.

Where a matter involves tax, accounting treatment, business structure, employment, crypto, trusts, GST, asset sales, cashflow, lending or any other significant business issue, our team applies professional judgement and checks the relevant details.

Client choice and transparency

You can ask us how AI has been used in your work.

You can also tell us if you do not want AI tools used for a specific matter. We will discuss what that means, whether we can practically provide the service without those tools and whether any limitations apply.

We will be especially careful where work involves:

  • Sensitive personal information

  • Commercially sensitive business information

  • Legal disputes

  • Employment matters

  • Restructuring or solvency concerns

  • Tax investigations

  • High-value transactions

  • Crypto asset reporting

  • Trusts, estates or family matters

The more sensitive the information, the more careful we are.

Intellectual property

Where AI helps us create content, reports, documents, templates or other outputs for clients:

  • We review and refine the work before it is used

  • We check that it is appropriate for the client’s situation

  • We do not knowingly copy protected third-party material

  • We treat final client deliverables in line with our engagement terms

  • We keep professional responsibility for the work we issue

AI may support the process, but final work must still meet Cross Group’s standards.

Training and team use

Our team is expected to use AI carefully and responsibly.

That means:

  • Understanding what AI is good at

  • Understanding what AI is not good at

  • Protecting client confidentiality

  • Checking outputs before relying on them

  • Asking for help when unsure

  • Using approved tools where required

  • Keeping professional judgement at the centre

AI use is part of how we improve systems, service and efficiency, but it does not replace training, experience or accountability.

Continuous improvement

AI is changing quickly. Our policy will change with it.

We will continue to review:

  • Which tools we use

  • How client data is protected

  • Whether privacy settings remain suitable

  • How our team is trained

  • How AI affects quality and accuracy

  • Whether our approach remains consistent with professional obligations

  • Whether clients need clearer disclosure or options

This policy will be reviewed regularly and updated as required.

What this means for you

When you work with Cross Group, our AI policy means:

  • Your work is still reviewed by real people

  • Your accounting and tax advice still comes from our team

  • Your confidential information is treated carefully

  • AI is used to improve service, not replace relationships

  • You can ask how AI has been used

  • You can raise concerns at any time

  • We use technology to support clearer numbers, better systems and better decisions

For business owners across Southland, Canterbury and wider Aotearoa, the aim is simple: better support, better clarity and fewer surprises.

Questions about our AI use?

If you have questions about how Cross Group uses AI, talk to your usual Cross Group contact.

We are happy to explain:

  • What tools may be used

  • How your information is protected

  • How AI supports our work

  • What human review is applied

  • What options you have if you prefer AI not to be used on a particular matter

Talk to us about your business.