Permanent changes to how deeds can be executed and witnessed have been introduced by the Federal government and certain State governments. These changes make electronic signing more widely possible, but rules still vary depending on the jurisdiction. 

Currently, Queensland, New South Wales and Victoria have passed permanent changes allowing electronic execution in certain circumstances, while South Australia, Western Australia, Tasmania, the ACT and Northern Territory have not. 

Artificial intelligence (AI) is rapidly finding its way into accounting practices. From drafting emails to automating repetitive tasks, many firms are experimenting with AI tools to improve efficiency. A newer development is the rise of “vibe coding” where users build small applications or agents using AI prompts rather than traditional coding. 
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While the technology is impressive, it raises an important question for accountants. If an AI-built application mishandles client data or causes a loss, how does that interact with professional indemnity (PI) insurance?