Use of AI at PwC Switzerland
Introduction
Artificial Intelligence (AI) is reshaping how professional services are delivered. At PwC Switzerland we use AI to support our professionals by deepening insights, and strengthening the quality and consistency of our work.
As part of the PwC network, PwC Switzerland’s approach to AI is guided by PwC’s internal governance framework, responsible AI principles, professional standards and applicable legal, regulatory and contractual requirements. Our approach reflects our commitment to act with integrity, protect confidential information, and use AI responsibly in the context of our services and business operations.
We see AI as a tool that supports our people rather than replaces professional judgement. Where AI-supported content is incorporated into client deliverables, PwC professionals apply appropriate professional judgement, quality review and oversight in accordance with applicable PwC policies, professional standards and engagement requirements.
This statement is provided for general information only and describes PwC Switzerland’s general approach to the responsible use of AI in its own business operations and service delivery. It does not amend, supplement or replace the terms of any client agreement, engagement letter or statement of work. Engagement-specific AI solutions, client-provided or client-mandated AI systems, or AI systems operated for or made available directly to a client may involve additional considerations and should be addressed in the relevant engagement terms.
When we use AI, PwC Switzerland applies governance, review and control measures designed to:
- support the use of approved AI solutions in accordance with applicable governance and risk management processes;
- protect confidential information, personal data and other sensitive information in line with applicable contractual, legal, regulatory, professional and information security obligations;
- support responsible and proportionate use of AI;
- apply appropriate professional judgement, human oversight and quality review where AI-supported content is used in client deliverables; and
- adapt our approach as technologies, regulations and industry practices evolve.
Our approach to responsible AI
PwC Switzerland may use AI technologies to support the delivery of professional services and internal business activities. AI may assist our professionals with activities such as research, drafting, analysis, summarising, information management, security, compliance, quality review, risk management and operational support. AI is used as part of our broader delivery model and does not replace the professional judgement, accountability and quality standards applicable to the services we provide.
Our approach is guided by PwC’s internal responsible AI principles and governance framework, including principles relating to:
- compliance with applicable legal, regulatory, contractual and professional obligations;
- responsible and proportionate use of AI;
- privacy, confidentiality and responsible handling of data;
- information security and safety;
- proportionate transparency regarding AI use, where relevant and appropriate;
- quality review and professional oversight for client-facing deliverables; and
- accountability through appropriate governance, risk management and compliance processes.
PwC Switzerland builds these principles into its local governance, risk management and compliance processes, taking into account applicable Swiss legal, regulatory and operational requirements.
Protection of information
PwC Switzerland expects its partners and employees to handle information responsibly and in line with applicable confidentiality, data protection, information security, contractual and professional obligations. The use of AI remains subject to PwC’s governance, risk management and information security processes, which are designed to support the protection of client, firm and third-party information.
Where PwC Switzerland uses approved AI solutions in connection with client work, such use remains subject to applicable confidentiality, data protection, information security, professional and contractual obligations. Information may be processed to support a specific task, such as drafting, summarising, research or analysis. For approved AI solutions used within PwC-controlled environments, client information is not used to train or fine-tune generally available underlying AI models, unless otherwise expressly agreed or permitted under the applicable contractual framework. Third-party AI providers are subject to contractual obligations restricting their use of client data and requiring appropriate security and confidentiality safeguards.
The use of AI does not change PwC Switzerland’s obligation to protect confidential information or personal data in accordance with the applicable client agreement and legal, regulatory and professional requirements.
Transparency
Where relevant and appropriate, PwC Switzerland may discuss the use of AI in connection with specific services or engagements. This may include high-level information through due diligence, contractual or engagement-specific discussions, taking into account the nature of the services, the client’s reasonable request, applicable legal, regulatory, professional and contractual requirements, confidentiality considerations and the information PwC is permitted to share.
Any such information is intended to provide proportionate transparency regarding AI use in the relevant context. It does not create a general obligation to provide detailed technical information, disclose internal policies or governance materials, provide tool-by-tool inventories, or provide information that PwC is not permitted to disclose.
Our commitment
AI technologies, related risks and regulatory expectations continue to evolve. PwC Switzerland will continue to review and adapt its approach as these developments progress, taking into account applicable legal, regulatory, professional, contractual and operational requirements.
Through our internal governance framework, responsible AI principles and professional standards, we aim to use AI in a way that is guided by PwC’s Code of Conduct and reflects PwC’s values, professional responsibilities and commitment to building trust and delivering sustained outcomes for our clients.
This statement provides a high-level overview of PwC Switzerland’s approach to responsible AI. Further information on PwC’s global approach to responsible AI is available in PwC’s public global statement, How PwC Builds Trust in an AI-Powered World.