Caricamento...
A practical guide to EU Regulation 2024/1689 for professional firms. Obligations, deadlines and how to prepare.
The AI Act (EU Regulation 2024/1689) imposes concrete obligations on all professional firms that use artificial intelligence — even just ChatGPT to draft opinions or analyse accounts. National transposition laws are now progressively in force across EU member states, designating national supervisory authorities to enforce the regulation.
If you are an accountant, a labour consultant or a lawyer, this guide explains what changes, when you need to comply and what the concrete steps are.
Many professionals think the AI Act is only relevant to big tech companies. It is not. The regulation applies to three categories of entity:
Your firm, the moment it uses ChatGPT, Microsoft Copilot, predictive balance-sheet analysis software or AI-based automation tools, falls into the deployer category. And as a deployer, you have specific obligations.
| Date | What comes into force |
|---|---|
| 2 February 2025 | Prohibited practices (Art. 5) and AI literacy obligation (Art. 4) |
| 2 August 2025 | GPAI model obligations and sanctions regime |
| 2 August 2026 | High-risk AI systems (Annex III) and transparency obligations (Art. 50) |
| 2 August 2027 | High-risk AI systems in regulated products (Annex I) |
The most relevant deadline for professional firms has already passed: since 2 February 2025, all staff who use AI must have adequate AI literacy training. Firms that have not yet complied should act immediately.
Article 4 requires that anyone who uses AI systems has a sufficient level of AI literacy. This does not mean becoming a machine learning expert — it means understanding:
For professional firms, this means organising training sessions for all colleagues who use AI tools. Our gitogi Academy is designed specifically for this purpose.
If your firm uses chatbots or systems that generate content for clients, you must inform them that they are interacting with an AI. This also applies to automated emails, AI-generated reports or predictive analyses.
For every AI-generated output used in a professional context, there must be a qualified human review. A tax opinion drafted with the help of ChatGPT must always be verified by a licensed professional.
You must classify every AI system in use according to the AI Act's risk categories:
For high-risk AI systems, you must maintain a log of operations performed, including inputs, outputs and decisions made on the basis of AI results.
Step 1: AI inventory. List all the AI tools used in the firm: ChatGPT, Copilot, management software with AI features, analytics tools. For each one, identify who uses it, for what purpose and how often.
Step 2: Training. Organise an AI literacy session for the whole team — the obligation has been in force since 2 February 2025. You do not need a university course: you need to understand how the tools work, their limitations and best practices.
Step 3: Governance framework. Define an internal policy on AI use: what can be done, what cannot, who approves decisions, how they are documented. Our AI Act Ready service provides a complete framework.
To understand where your firm stands, you can start with our free AI Readiness Assessment: in 5 minutes you get a clear picture of your AI maturity and priority areas for action.
Each EU member state is transposing the AI Act into national law through its own implementing legislation. These national laws designate the relevant supervisory authorities and may add specific provisions for regulated professions. The specific obligations and penalties in your jurisdiction depend on the transposition law in force in your country.
Common elements across jurisdictions include:
Keeping up to date with your country's implementing legislation is as important as understanding the base EU regulation. A professional firm that is compliant at the EU level but unaware of additional national requirements may still face sanctions from domestic supervisory bodies.
To move from awareness to a fully documented compliance posture, explore the AI Act Ready service, which guides your firm through all deployer obligations in ten working days. If you are not sure where to start, take the free AI Readiness Assessment — in five minutes you get a clear picture of your current gaps and priorities. For questions specific to your situation, contact us.
The AI Act (EU Regulation 2024/1689) is the world's first comprehensive law regulating artificial intelligence. It was published in the Official Journal of the EU on 12 July 2024. Application is phased: from 2 February 2025 for prohibited practices (Art. 5) and AI literacy (Art. 4), from 2 August 2025 for GPAI model obligations and the sanctions regime, and from 2 August 2026 for most other obligations including high-risk AI systems.
Yes. The AI Act applies to anyone who uses AI systems in the EU, regardless of size. If your firm uses ChatGPT, Copilot, predictive analytics software or any other AI-based tool, you are a 'deployer' under the regulation and have specific obligations.
The fines are significant: up to €35 million or 7% of global turnover for the most serious violations (prohibited practices), up to €15 million or 3% for violations of operator obligations, up to €7.5 million or 1% for supplying inaccurate information. Art. 99(6) provides an SME carve-out: for SMEs and start-ups, the applicable fine is the lower of the fixed amount or the percentage of turnover.
Three immediate steps: (1) inventory all AI tools in use at the firm, (2) AI literacy training for all staff — the obligation has been in force since 2 February 2025, (3) risk assessment for every AI system in use. For high-risk systems, you also need a DPIA, an audit trail and human oversight.
Ogni settimana: guide pratiche, novità normative e casi d'uso per studi professionali. Niente spam.
A practical checklist with the 15 key AI Act obligations for professional firms. From AI tool inventory to documented training, internal policy and client disclosure.
What the AI literacy obligation requires, who it applies to, what penalties risk non-compliance, and how to fulfil it before the deadline.
Law 132/2025 is Italy's first national law on artificial intelligence, in force since October 10, 2025. Here are the concrete obligations for professional firms: client disclosure, governance and sanctions.