AI literacy and certification in professional services.

In accountancy, the Wolters Kluwer study "Future Ready Accountant" shows a global increase from 9% AI adoption (2024) to 41% (2025); EY, KPMG, Deloitte, PwC, BDO and Mazars are working with audit AI. In December 2025, AFM published "12 building blocks for the controlled deployment of advanced (Gen)AI audit tools". In HR and recruitment, according to ABU approximately 230 recruitment technology suppliers were active in the Benelux in 2024; virtually all employers indirectly use algorithms via LinkedIn and job boards. In marketing, 35–36% of AI-using companies deploy AI primarily for marketing or sales.

The AI Act classifies AI for recruitment and selection, assessment, performance evaluation and monitoring of employees as high-risk under Annex III, point 4. For accountants, the NBA-VGBA forms the professional-ethical foundation; the NBA guidance "AI in Control" (November 2024) and the AFM 12 building blocks provide practical standards: the human remains ultimately responsible, outcomes are verifiable and reproducible, and data security is assured. For marketing communications, Article 50 of the AI Act applies from 2 August 2026, imposing a transparency obligation for AI-generated content, with an exception for text subject to human editorial review.

For accounting firms, advisory firms, staffing and recruitment agencies and marketing agencies, SAIG provides a structured approach to implementing Article 4 that aligns with AFM supervision, NBA-VGBA and Annex III high-risk HR AI. For individual professionals, the certificate provides independent confirmation that AI competence has not merely been acquired, but also tested.