Artificial intelligence (AI) has transitioned from being a novel concept to a fundamental aspect of everyday practices within the accounting sector. Professionals are reporting significant time savings in administrative tasks, shifts in client engagement, and an increasing focus on autonomous systems capable of independent operation.
Software developers are enhancing popular workplace tools with AI capabilities. For instance, Microsoft has incorporated Copilot into Microsoft 365, while other vendors like Xero and Oracle NetSuite are following suit by integrating AI features into their offerings.
Evidence and Adoption
A survey conducted in the study “Human + AI in Accounting: Early Evidence from the Field” reveals notable differences between those who utilize AI and those who do not. The findings indicate a 12% increase in the granularity of general ledgers among AI users. These users also reported saving four hours weekly on data entry, conserving eight days at month-end close, increasing billable hours by 21%, and supporting 55% more clients weekly.
However, some practitioners noted a mismatch between initial expectations and the actual performance of the technology. Kayur Patel, Director of genAI at PwC New Zealand, observed, “If you reflect on the past year, the expectations surrounding AI once seemed almost unrealistic. Yet, what we’ve experienced in 2025 is that it has not only met those expectations but surpassed them in ways even those of us working with the technology daily did not foresee.”
Patel also highlighted a disparity in adoption rates, noting that smaller firms tend to embrace new technologies more readily due to quicker decision-making processes and fewer internal obstacles. In contrast, larger firms often encounter more stringent regulations regarding integration and governance.
Routine Applications
According to Heather Smith of Anise Consulting, accountants are increasingly leveraging AI for everyday tasks rather than large-scale transformation initiatives. She highlighted the use of “AI-powered notetakers” as a prominent example within accounting practices.
“This technology enables us to gain a deeper understanding of our clients. It allows us to focus on the discussion rather than getting bogged down with note-taking and trying to recall what was said,” said Heather Smith, FCA, Anise Consulting.
Smith also noted the rising trend of utilizing public AI services, such as ChatGPT and Google Gemini, for crafting and refining written communication. Accountants are employing large language models to generate client letters, modify tone, and produce procedural documents.
“Language models focus on the nuances of wording,” she explained. “An accountant may draft a letter and subsequently use the model to soften its tone, add courteous phrasing, and enhance its overall warmth.”
Despite these advantages, Smith raised concerns about the potential risks associated with inputting sensitive information into public models, citing security and privacy as major factors prompting firms to opt for tools with stricter controls, such as Microsoft Copilot.
Agentic AI and Workflow Transformation
As the focus on large language models continues, professionals are increasingly exploring agentic AI, which involves software agents capable of performing tasks and making decisions with minimal direct input. Tristan Tan from IFM Investors emphasized the importance of preparing for these systems as they begin to integrate into business processes.
“The implementation of tools that can reason and take actions is transformative for businesses,” he remarked.
Tan believes that agentic tools will significantly alter workflows, especially in situations where professionals encounter knowledge gaps or complex questions. He mentioned that professionals will oversee AI agents as they conduct research and propose solutions for evaluation.
“The future will see a rise in generalists—individuals who can guide the technology, ensure quality outputs, and shape the final product,” he added. “AI compels professionals to reassess their processes, pinpoint inefficiencies, and implement improvements.”
Tan also predicted that AI will influence team dynamics across various experience levels, with seasoned employees offering in-depth expertise and younger staff exhibiting familiarity with digital tools. He pointed out that veteran staff often possess better habits when it comes to verifying technology outputs.
“Understanding and engaging with technology is paramount,” he said. “In many respects, older generations are well-positioned to navigate AI because they’ve learned to troubleshoot technology over time, while younger individuals often accept outcomes at face value, assuming that technology is infallible—this mindset needs to change for future success.”
Future Trends
Experts are identifying a broader range of trends related to AI and security. According to Gartner’s technology trends list for 2026, key themes include multi-agent systems, domain-specific language models, confidential computing, AI security platforms, and proactive cybersecurity measures. Notably, the list also mentions “geopatriation,” which refers to migrating workloads from extensive global cloud services to local or sovereign environments.
As automation extends beyond mere text creation into systems that actively participate in workflows, the next phase of AI adoption for accounting firms will likely require a closer examination of data management, governance, and the skillsets of their workforce.
In conclusion, AI is changing the landscape of the accounting profession, driving efficiency and innovation while also posing new challenges. As firms adapt to these advancements, they will need to prioritize security and skill development to fully harness the potential of these transformative technologies.
