I have a confession: I am a little worried.
I'm worried because I don't believe we've been representing the situation with AI in accounting correctly. In our profession, we're fond of the mantra: "accountants using AI will replace accountants not using AI."
But I don't think that's fully true anymore. Some types of accounting work, regardless of whether AI is being used by the human performing them, will be replaced by AI itself. Full stop. That's the dirty little secret we're not talking about enough.
This mirrors the broader trend in the corporate world. What was once whispers are now turning into public conversations, as evidenced by
"Before asking for more headcount and resources, teams must demonstrate why they cannot get what they want done using AI."
A prominent venture capitalist, Victor Lazarte (a general partner at Benchmark) put it even more bluntly on
"Big companies talk about, like, 'AI isn't replacing people, it's augmenting them'… This is bullshit. It's fully replacing people."
But there is a new reality that is quietly emerging: forward-thinking CPA firms are beginning to adjust their hiring strategies for entry-level roles - because AI is now capable of handling much of the foundational work those roles traditionally performed. These firms are seeing paths to grow and scale while holding steady, or even reducing their need for certain types of entry-level staffing.
It's a development that is uncomfortable to acknowledge - but it's also an invitation. Because this conversation isn't really about eliminating jobs. It's about how the shape of work is changing, and what that means for how accountants can rethink and reimagine the value we bring. How to not just survive, but truly thrive in this next chapter of the profession.
If you're a partner nearing retirement, maybe you can wax poetic about "how we used to do it before Copilot," and rest your laurels on your distinguished career. But for the rest of us, the question is: how do we future-proof ourselves for relevance?
The heart of the answer comes from understanding where AI is limited and understanding where humans can uniquely add value. It's not about rejecting technology, but about recognizing that accounting roles are not all created equal and the distinctly human layer that still matters and will continue to matter.
The most successful accountants will internalize that our jobs aren't to race against machines, but to work and collaborate alongside them—as orchestrators, strategists, and creative thinkers.
With that, here are some tips.
1. Go Where AI Can't Be Trained Quite Yet...Emerging and Ambiguous Arenas
AI thrives on well-structured data, heuristics, and historical precedent. That makes long-established fields with high data density the most vulnerable to AI takeover.
But new and emerging domains? Those are still being defined, and that's where humans can shine. Take crypto accounting or the evolving regulatory landscape around AI itself. These areas are inherently immature from a modeling perspective, lacking the rich historical datasets AI needs to perform reliably. That means humans will play a larger role in setting the rules, defining frameworks, and shaping the profession.
If you want a moat, find the liminal spaces where the rules are still being written. That's where the highest human leverage will be for years to come.
2. Move Up the Judgment Curve...Into Advisory
The advisory space remains rich with human relevance because it demands something AI still struggles with: context, nuance, judgment, and true (not mimicked) creativity.
Start asking:
- What requires interpretation and tradeoffs?
- Where do client goals and risk tolerance shift the answer?
- What calls for empathy or negotiation?
That's your opportunity zone.
Don't just run reports or surface insights; help clients understand what it means, what to do next, and what to watch out for. The most valuable professionals will be those who can interpret AI outputs and guide real-world action to truly step into the trusted advisor role.
3. Become a Bridge...Between AI Systems
As AI agents proliferate, each with specialized capabilities, a new skillset is emerging: stitching together outputs from multiple systems into something cohesive, creative, and client-ready.
This is the human layer that machines can't easily replicate:
- Making unexpected connections across AI tools and outputs.
- Knowing when one system's limitations can be offset by another's strengths.
- Layering on storytelling, strategy, or foresight that spans disciplines and technology systems.
Think of yourself less as the doer and more as the conductor, leveraging an orchestra of AI tools to produce something greater than the sum of its parts.
Final Thought
Here's the truth we haven't quite said aloud yet: your job description, the unique value you think your role brings...may already no longer exist. AI systems are furiously evolving. The technology is here. More importantly, businesses and firms are making different decisions based on those technologies today. What hasn't caught up yet is perception.
But that's also where the opportunity lies.
AI is reshaping the landscape of accounting, but not in a way that eliminates the profession. It challenges us to think bigger about what it means to be a value-creating accountant. As
Accountants who embrace this shift will find themselves on the frontlines of transformation, delivering greater impact than ever before. By leaning into judgment, creativity, and the ability to orchestrate across AI tools, we can elevate our work and our value.
In doing so, you'll not only stay relevant - you'll thrive in the evolving world of accounting.
