Overview
- An unnamed audit partner uploaded course materials to an external AI tool to answer questions on an internal AI training exam, drawing a AU$10,000 fine and a mandated retest.
- KPMG says the case is among more than two dozen incidents in Australia, with internal monitoring identifying 28 staff since July, mostly at manager level or below.
- Chief executive Andrew Yates said the firm is strengthening detection and its approach under a self‑reporting regime as everyday AI use complicates test integrity.
- The incident was raised in an Australian senate governance inquiry, where Greens senator Barbara Pocock criticized the size of the penalty.
- KPMG reported related steps including self‑reporting to Chartered Accountants ANZ, voluntary notification to Australia’s corporate regulator, and a commitment to disclose AI‑related exam misconduct in annual results, set against broader industry scrutiny that has seen ACCA end remote exams and regulators fine Big Four units for past cheating, with Deloitte Australia also refunding a client over AI‑linked report errors.