AI can't replace accountants. Could it ever?

January 5, 2026 11:07 AM

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We heard it even before generative AI swept the profession, and we've heard it more intensely since: machines will not—cannot—replace human accountants. They will perhaps take on some of the more repetitive boring tasks no accountant actually wants to do, but this will serve not to replace human professionals but elevate them, as AI frees up their time for higher-value work that requires judgment, adaptability and empathy.

And this narrative is not wrong. It's exactly what we have been seeing these past few years: repetitive, routine tasks are increasingly automated, which has led firms to embrace their role as trusted professionals engaged not in assembly line-style data processing but high-level advisory roles concerned with broad strategic matters that inform future business development. Even those still focused on these routine repetitive tasks are doing so as outsourced CFOs who, themselves, can provide strategic insights based on the gigabytes of financial information sent to them. The human professional still has plenty to do. The technology today simply is not up to the task to wholesale replace a human accountant.

But technology has a stubborn habit of advancing. Today's technology is not sufficient to create the apocalypse scenario many dread, but what about tomorrow's? It's not like there has never been any profession displaced by technology ever—for instance, you don't see that many knocker uppers in this day and age given that the alarm clock was invented some time ago. Of course accounting, even in the 19th century, was far more complex than waking people up at a certain time, so replacing one is not so easy a task, as AI developers have already found. Accountants will not have to worry for a long time.

Yet, this raises the question of when, exactly, they will? At what point should the accountant genuinely worry about displacement? How far will technology need to advance before even the most confident CPA grows anxious? When will the profession develop a going concern opinion on itself? Readers should take heart that, for the most part, our experts believe that won't be for a long, long, long time.

The issue isn't so much whether AI can handle the discrete tasks human accountants do, for it can already do many; it's whether AI can give meaning and direction to those tasks and execute on them in service of a larger strategic goal. Prashant Ganti, vice president of global product strategy for the finance and operations unit at accounting platform Zoho, noted that there's a whole world of tasks that completely elude AIs today that humans take for granted.

"For AI to wholesale replace an entry-level staff accountant, it should consistently execute all their tasks that includes keeping up with evolving regulations, managing ambiguous scenarios, creating transparency in decision-making in line with audit and regulatory expectations. There is also the element of trust, responsibility and ethical consideration we expect from accounting professionals which AI cannot fully deliver. So AI can only augment their role but cannot replace them," he said.

Kacee Johnson, a principal at AI-focused advisory firm Be Radical, emphasized that the lack of accountability is a key gap in why an AI would have trouble replacing a human wholesale, now or in the immediate future. All human workers are accountable to someone. If an AI is unaccountable, it cannot truly replace a human in the ways we find meaningful.

"AI would need to demonstrate accountability, contextual judgment and trustworthiness, not just technical accuracy. Entry-level roles are as much about learning responsibility as executing tasks. Until AI can truly own mistakes, ethically, professionally and legally, humans will remain essential," she said.

Abigail Parker, a University of Texas San Antonio accounting professor, also pointed out there is a technical problem to this question: data. Right now it's just too chaotic to even consider wholesale automation via AI.

"Data standardization [is key]. Accounting data today comes from diverse ERP systems or other sources with a wide range of formats. This heterogeneity makes complete automation of mundane tasks usually conducted by entry level accountants difficult," she said.

Many others, however, felt even if all these hurdles were to be overcome, accountants and their firms still wouldn't vanish. They'd just change, as they have many times in the past. The accounting profession didn't collapse with the advent of the calculator, nor the computer, nor the internet (though you don't see many human computers today). It merely changed what accountants do. They believe this is the route we'll likely see in the future.

"I would reframe the context — AI replaces or augments skills, not necessarily people. For example, if a person spends significant portions of their day on data entry perhaps and they find that this can be automated — then the skill of data entry is automated, but it does not mean the person is replaced, unless however that is all they do. With this context, I would expect to see automation around certain skills that are focused on the routine and repeatable, which means that the accountant needs to spend more time learning and apprenticing around the complex and soft-skill client relationships to understand deeply the needs of a client and that client's business vertical," said Jon Hilton, AI practice leader and shareholder for Top 50 firm LBMC.

Similarly, Aaron Harris, chief technology officer for accounting solutions provider Sage, felt the very nature of accounting and finance means we won't see AI replacing professionals as the job is more than just its discrete tasks. It is an entire structure of responsibility, judgment and trust.

"Even when AI can execute workflows perfectly, someone still needs to stand behind the outcome, explain it, and take accountability when something goes wrong. In finance, that responsibility can't be delegated to a system. What will change is the shape of entry-level roles. Rather than removing the need for junior accountants, AI raises the bar on the skills required — from understanding how intelligent systems work, to managing and validating agent-driven workflows, and knowing when to intervene. The opportunity isn't replacement, it's progression," he said.

Not everyone was so sanguine, though. Wesley Hartman, founder of automation solutions provider Automata, felt AI could theoretically replace the entry-level accountant — maybe not right now, but soon, which makes adaptation especially important in the face of this disruption. The profession must take active steps to preserve itself and its talent pipeline.

"Maybe I am in the minority, but I think AI will replace the entry level accountant. This is a disruptive technology. I think the definition of what an entry level accountant is needs to change. I think there needs to be a higher level of coaching and mentoring to elevate someone coming in at entry level to be past the previous expectations. A senior person with an AI tool will be able to 'manage' agents to do the work of a team of entry level so we need to figure out how to get those entry level to seniors faster. Otherwise, in five years, there will be no seniors, and the pipeline will be worse," he said.

To Jack Castonguay — vice president of strategic content development for accounting, finance, and AI with Surgent — the question is moot. Even if AI could replace an accountant, it would absolutely be the wrong move to do so.

"I think even if AI improved so that it could replace all entry-level staff tomorrow, it would be a mistake to implement that approach. Today's entry-level staff are tomorrow's partners, CEOs, and leaders. If you replace them, you lose more than headcount — you lose culture, innovation and the future leaders at your firm. That doesn't mean we need entry-level staff tying out financial statements by hand or copying and pasting values from an invoice into a spreadsheet. But we do need them to understand the work that the AI would be doing. There is still value in that. … I don't care if AI could replace entry-level staff because it would be the wrong policy in the long run," he said.

There are many more opinions below in this fourth look at our results from the 2026 AI Thought Leaders Survey.

You can read Part 1 here.

You can read Part 2 here.

You can read Part 3 here.

Jim Bourke

Managing partner, Withum Advisory Services

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

When you understand AI, you understand that AI will not replace the staff accountant. The tasks, duties and responsibilities of that staff accountant will however significantly change as AI continues to mature, but AI and AI tools will need the trusted professionals (those grown-up staff accountants) behind them. I believe that the impact of AI will assist the profession in dealing with the challenges of the tight pipeline and rising retirements, so often pointed out by the AICPA.

don't believe that it could ever happen, but if AI asks me what it needs to do to become a partner, I'll start updating my resume. All kidding aside, today my job is all about being that trusted advisor to our clients. At least in my lifetime, I believe our clients would rather have me than a BOT, powered by AI.

Jack Castonguay

Vice president of strategic content development for accounting, finance, and AI, Surgent

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

Just because we can do something doesn't mean we should do it. I think even if AI improved so that it could replace all entry-level staff tomorrow, it would be a mistake to implement that approach. Today's entry-level staff are tomorrow's partners, CEOs, and leaders. If you replace them, you lose more than headcount - you lose culture, innovation, and the future leaders at your firm. That doesn't mean we need entry-level staff tying out financial statements by hand or copying and pasting values from an invoice into a spreadsheet. But we do need them to understand the work that the AI would be doing. There is still value in that.

Imagine a firm that had to go outside their organization for every experienced hire because they had no internal staff to promote? I have a hard time believing that would be an attractive proposition to potential applicants. I don't care if AI could replace entry-level staff because it would be the wrong policy in the long run.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

I would need AI to cut the hallucination rates to near zero. According to a study in Nature earlier this year, even the best LLMs still hallucinate up to 79% of the time. I may be slower than AI, may need to take way more breaks than it does, and I need to sleep, but my rate of error is near zero. I may not explain the content perfectly, but I'm not going to inject items that are objectively inaccurate or make-up statistics in my work. As long as AI continues to do that, and we have no reason to believe it will improve in the near future, I feel confident AI isn't going to replace me.

Jin Chang

CEO, Fieldguide

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance?

For that to change, AI would need to demonstrate not just task execution, but adaptive judgment. A staff accountant isn't just running checklists, they're identifying edge cases, interpreting client context, and asking questions that aren't always in the manual. Until AI can anticipate regulatory gray areas, read between the lines of documentation, and engage in real-time collaboration with clients, it's a supplement, not a substitute.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

If AI could independently synthesize market dynamics, build relationships, earn trust, make strategic tradeoffs, and rally a team around a long-term vision, then I'd worry. But those are deeply human responsibilities. What makes a founder or CEO effective isn't just information or execution; it's judgment and resilience. AI helps me operate at a higher level, but it doesn't replace the human aspects of leadership.

Danielle Supkis Cheek

Senior vice president of AI, analytics and assurance, Caseware

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry-level hire.

I don't think AI will replace staff accountants so much as redefine the role. The profession will continue to need accountants, but the expectations for entry-level roles will change in meaningful ways. As AI becomes embedded in training, audit methodology and day-to-day workflows, new hires will be supported by tools that help them move past purely mechanical tasks far earlier in their careers.

The practical effect is faster progression and earlier exposure to more interesting, judgment-driven work. Rather than spending years focused on rote procedures, junior professionals can engage sooner with analysis, risk assessment, client interaction and problem-solving - developing professional intuition with AI acting as a personal guide. That acceleration benefits firms, but it also makes the profession more attractive to those considering a career in accounting or audit.

For a generation that values learning, impact and variety, this evolution matters. AI has the potential to reduce the time spent on low-engagement tasks and increase the time available for work that is intellectually stimulating and commercially relevant. In that sense, AI doesn't diminish the appeal of the profession - it strengthens it, by aligning career progression more closely with curiosity, judgment and growth rather than sheer endurance.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

I would reconsider being worried if I saw AI demonstrate the full range of capabilities I'm personally expected to bring to the role — not just technical competence, but executive presence, judgment under ambiguity, and the ability to influence outcomes in rooms where the answers are not obvious and the stakes are real. That bar is materially higher than most discussions of automation assume.

We often talk about AI in terms of accuracy, speed and scale. Those are useful qualities, but they are not what carry weight in executive or board-level settings. Leadership at that level depends on credibility, narrative control, timing and trust — the ability to read a room, understand what is not being said, and adjust in real time. I have yet to see an AI system that can do any of that convincingly.

It's easy to imagine AI generating a well-structured briefing or summarizing a complex issue. It's much harder to imagine it sitting in a boardroom, absorbing competing agendas, navigating political nuance, and landing a recommendation that people are willing to stand behind. Executive leadership isn't about having the right answer in isolation; it's about knowing when to push, when to pause, and how to bring others with you.

If a system emerged that could reliably demonstrate that level of presence, discretion and influence — and do so in a way that experienced executives instinctively trusted — then I would reconsider being worried.

Ellen Choi

CEO, Edgefield Group

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

I wrote a guest article for Accounting Today titled AI will replace (some) accountants using AI: Don't be one of them, so actually I believe that AI can and will replace an entry-level accountant as we know it today.

The operative phrase here is "as we know it today", as entry-level accountants will be more needed than ever, but with an entirely different job description.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

My personal Turing test for replacement is whether AI can independently run a high‑stakes, multi‑party meeting such as a client strategy session or a CPA partners webinar with live discussion. That requires not just tactical execution or content mastery, but real‑time empathy: reading power dynamics, navigating disagreement, influencing stakeholders, and adjusting direction and pivoting in the moment. Absent that level of agency and mastery, task competence alone is insufficient.

Woosung Chun

CFO, DualEntry

What would you need to see before reconsidering "AI can't replace a staff accountant"?

AI would need to handle ambiguity without constant supervision. Run a complete workflow including all the follow-ups and documentation. Most importantly, explain its reasoning in a way that satisfies auditors. Right now it can do pieces of the job but not the whole thing. Entry-level accountants aren't getting replaced, they're doing different work - more review, less data entry.

What would make you genuinely worried AI could replace you, personally, as CFO?

The analysis part doesn't worry me - AI can already crunch numbers better than I can. What would concern me is if AI could handle the human elements. Making tough calls with incomplete information. Negotiating with banks or investors. Taking responsibility when things go wrong. Building trust with the board. Until AI can sit in a board meeting and defend a controversial decision, CFOs are safe.

Sergio de la Fe

Digital enterprise leader, RSM

Sergio de la Fe

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

AI is advancing rapidly, but at RSM, we see AI as an enabler, not a substitute, enabling our people to focus on higher-value work from day one. It's about understanding client objectives, applying professional standards and exercising judgment in client real life situations. I do not foresee AI replacing staff accountants. I see AI as a very powerful accelerator and enabler for staff accountants.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

As the Enterprise Digital leader for the fifth-largest accounting firm, my role is about shaping strategy, driving innovation and guiding people through transformation. For AI to replace me, it would need to do far more than automate workflows: it would have to replicate strategic vision, leadership judgment and the ability to inspire and align tens of thousands of professionals. Technology can inform decisions, but it can't yet understand culture, anticipate human dynamics or build trust.

Mary Delaney

CEO, Karbon

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

I'd need to see AI that can take responsibility—not just produce answers.

A staff accountant isn't just completing tasks. They're learning judgment, knowing when to ask questions, and understanding what's at stake if something goes wrong. To replace that, AI would need to recognize uncertainty, escalate issues, and be accountable for outcomes.

We're not there. Today's AI is excellent at helping people work faster and think better. It still relies on humans to decide what matters and to stand behind the work. Until that changes, accountants remain essential.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

I'd worry if AI could lead through ambiguity, for example, if it could make hard calls without clear answers and be accountable for the impact on people.

My role involves judgment, trust, and responsibility. AI helps me prepare and think, but it doesn't own the consequences of decisions. Until it can do that—and until people are willing to trust it with that responsibility—I don't see it replacing leadership.

What I do see is AI making leaders more effective. That's a very different future.

Avani Desai

CEO, Schellman

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance?

We have a long history of assuming technology will replace us, but we forget that we are the ones who design, govern, and deploy it. For me to reconsider this stance, I would need to see AI consistently handle things like scoping an engagement, understanding business context, exercising professional judgment, knowing when to pause or escalate, and taking accountability for decisions. An entry-level accountant is not just executing tasks. They are learning how to think. That is not something AI is close to replicating….YET.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

If AI could independently set strategy, balance competing priorities, lead people through change, and be accountable for outcomes in situations with no clear right answer. My role is less about producing outputs and more about judgment, leadership, and responsibility. Until AI can do those things without human direction, I do not see it replacing that role.

Kelly M. Fisher

Chief practice officer, Wipfli Advisory LLC

What would need to happen before you'd reconsider the view that AI cannot wholesale replace an entry-level staff accountant?

That question assumes the role stays fixed, which has never been true. Entry-level roles have always evolved as tools improve, and AI is meaningfully accelerating that shift.

AI could take over large portions of task execution, but replacing entry-level professionals entirely would create a much bigger problem: a break in the talent pipeline. We still need people who learn the business, understand context, and develop the judgment required for more complex work later on. Without that layer, there's no bench for future managers, advisors, or leaders.

The more realistic future is not elimination, but redesign. Entry-level roles will focus less on manual production and more on supervising AI outputs, validating results, understanding how data flows across systems, and learning how to work effectively with AI agents. Those experiences are how judgment, accountability, and decision-making skills are built. Remove that layer entirely, and you don't just lose jobs—you lose the future of the profession.

What would need to happen for you to worry that AI could wholesale replace you personally?

Individuals should focus on continuing to grow in their ability to add value. For most professionals, that means building skills beyond execution—understanding context, exercising judgment, and taking ownership when situations aren't straightforward. Roles that evolve alongside AI tend to expand, not disappear.

For leaders, the responsibility is even clearer. AI can accelerate analysis and surface better information, but it cannot independently set direction, weigh competing priorities, communicate with trust, take responsibility for outcomes, or make ethical decisions when there is no obvious answer. Those remain distinctly human obligations.

Prashant Ganti

Vice president of global product strategy, finance and operations BU, Zoho

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

For AI to wholesale replace an entry-level staff accountant, it should consistently execute all their tasks that includes keeping up with evolving regulations, managing ambiguous scenarios, creating transparency in decision-making in line with audit and regulatory expectations. There is also the element of trust, responsibility, and ethical consideration we expect from accounting professionals which AI cannot fully deliver. So AI can only augment their role but cannot replace them.

Aaron Harris

Chief technology officer, Sage

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

I don't think replacement is the right frame. Accounting isn't just a collection of tasks - it's a profession built around responsibility, judgement, and trust. Even when AI can execute workflows perfectly, someone still needs to stand behind the outcome, explain it, and take accountability when something goes wrong.

In finance, that responsibility can't be delegated to a system. What will change is the shape of entry-level roles. Rather than removing the need for junior accountants, AI raises the bar on the skills required - from understanding how intelligent systems work, to managing and validating agent-driven workflows, and knowing when to intervene.

The opportunity isn't replacement, it's progression. By taking more execution off people's plates earlier in their careers, AI allows entry-level accountants to develop judgement, assurance, and decision-making skills sooner. That's augmentation, not replacement, and that's where the real value lies.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

AI would need to do things it's fundamentally not designed to do; build trusted relationships over time, make judgment calls under ambiguity, take responsibility for outcomes, and guide organisations through change.

When an AI can sit with a CFO, understand their world, earn their trust, and help them navigate uncertainty, then I'll start to worry! But today, and for the foreseeable future, this remains a relationship business.

Wesley Hartman

Founder, Automata Practice Development

SONIA ALVARADO

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

Maybe I am in the minority, but I think AI will replace the entry level accountant. This is a disruptive technology. I think the definition of what an entry level accountant needs to change. I think there needs to be a higher level of coaching and mentoring to elevate someone coming in at entry level to be past the previous expectations. A senior person with an AI tool will be able to "manage" agents to do the work of a team of entry level so we need to figure out how to get those entry level to seniors faster. Otherwise, in 5 years, there will be no seniors, and the pipeline will be worse.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

I am not immediately concerned because of the number of hats I need to wear. Due to me being an advisor and implementor, my job is constantly evolving. I am also ensuring my team is evolving and taking multiple roles as well as preparing them for the next "thing", even if it is not here yet. I think that is where accountants need to be. AI tech is still early and has issues to hammer out but it will get there.

Jon Hilton

AI practice leader and shareholder, LBMC

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

I would reframe the context – AI replaces or augments skills not necessarily people. For example, if a person spends significant portions of their day on data entry perhaps and they find that this can be automated – then the skill of data entry is automated but it does not mean the person is replaced, unless however that is all they do. With this context, I would expect to see automation around certain skills that are focused on the routine and repeatable, which means that the accountant needs to spend more time learning and apprenticing around the complex and soft-skill client relationships to understand deeply the needs of a client and that client's business vertical.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

I would have to see the true arrival of artificial general intelligence. When AI can take complex, ambiguous problems and execute them end to end with accountability and judgment, that's when I would expect real displacement. Today, AI still struggles with basic real-world execution—there are plenty of examples of it failing at something as simple as running a vending machine. What it will replace are my routine tasks, and the more time I spend on those, the more concerned I should be—not because AI is replacing me, but because a competitor is using it to be more productive, more differentiated, and more cost-effective. That competitive pressure, especially when productivity gains are passed on to clients through pricing and value, is the real risk of standing still.

Lisa Huang

Senior vice president of product, AI and insights, Xero.

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

To even consider that, we'd need to see fundamental shifts in the nature of trust and context that go beyond technology. First, accuracy needs to be practically flawless; right now, you need a human to review the work and catch the nuance. Until we can trust the output implicitly without oversight, the advisor role is essential. Second, AI would need to master context. A number might be mathematically correct, but does it fit the client's risk profile? Does it tell the story of what's actually happening on the ground? An accountant understands why it matters to that specific client's history and goals. Finally, we'd need a massive societal shift where business owners trust an algorithm with their livelihood as implicitly as they trust a human relationship. Until then, AI isn't replacing, but it is accelerating a firm's growth, letting them skip the manual repetitive tasks and, in the case of an entry level hire, start learning strategic judgment on day one.

Kacee Johnson

Principal, be Radical

What would need to happen before AI could replace an entry-level accountant?

AI would need to demonstrate accountability, contextual judgment, and trustworthiness, not just technical accuracy. Entry-level roles are as much about learning responsibility as executing tasks. Until AI can truly own mistakes, ethically, professionally, and legally, humans will remain essential.

What would make you worried AI could replace you personally?

If my value were limited to speed, synthesis, or recall, I'd be worried. It's not. My work is about framing ambiguity, guiding change, and helping humans adapt & prepare for the future. If AI can fully replace that — including trust and accountability — then the disruption will be far bigger than any one role.

Randy Johnston

Executive vice president, K2 Enterprises

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

The role of the staff accountant has changed over time and is now undergoing another transition. If you are focusing on staff accountants that do tax preparation, audit team members that perform reconciliations, or Client Accounting Services (CAS) pod members that reconcile bank and credit card account transactions and produce financial statements, AI Technology is already capable of doing most of these jobs. While some firms have used outsourcing for these roles to reduce costs and add capacity, the need for outsourcing is also being reduced. While review is still needed and requires experience, the way we hire, onboard, and train an entry-level accountant will require radical adjustments in 2026 and beyond. I would have to see all defined roles for a staff accountant demonstrably performed by the replacement AI tool.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

AI would have to demonstrate the ability to generate new, unique, empathetic thoughts and creatively solve problems. Problem discovery and understanding are not always obvious or mechanical. Enumerating existing solutions you have not found may be a good use of AI and will solve some client problems, but does not create unique solutions. Uncovering client or business problems and solving the new problems discovered uniquely would be an AI skill I would want and expect to see before AI could replace my job.

Roman Kepczyk

Director of firm technology strategy, Rightworks

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

I believe that within three years, agentic AI tools will replace most of the rote work that traditional entry-level staff accountants do in collecting, organizing, and entering data to produce initial work products (tax returns, audit reports, and monthly financial analyses) and provide initial diagnostics. We will need to change the learning experience for these young accountants to be more analytical and to use tools to communicate optimally with their managers and clients from the start of their careers.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

To be genuinely worried about accountants losing their jobs, I would start by observing staff at the bookkeeper level. If we saw a significant reduction of those personnel within accounting firms, with business users transitioning to comprehensive "AI-automated Accounting" systems, it would be a precursor to audit and tax infiltration. One of the Big 4 already said they would have an end-to-end AI audit process in 2026; if they start reducing their traditional hires, then the "dominoes would start to fall."

Brent McDaniel

chief digital officer, Aprio

M.I.A Braids

What would you need to see before believing AI could replace a staff accountant?

For AI to replace an entry-level accountant, it would need to do far more than process data or draft workpapers. It would need to understand context the way a human does, work reliably with incomplete or imperfect inputs, and explain its decisions in a way professionals can trust and sign. We're not close to that reality. Today's AI is exceptional at automating steps, but it still depends on human review, judgment, and structure. Staff accountants aren't disappearing! Their roles are evolving, and the evolution is healthy for the profession.

What would you need to see before worrying AI could replace you personally?

If AI could make long-range strategic decisions, mentor people in a way that builds authentic trust, weigh ambiguity with nuance, and hold the cultural responsibility of leading teams, then I'd start to worry. But leadership and relationship building are fundamentally human. AI can inform decisions, but it can't shape values or steward a firm's identity. The job of every leader is rooted in people and improving those people's lives.

Ariege Misherghi

General manager and senior vice president of AP and AR, BILL

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

I fundamentally don't view AI as a replacement for the accounting profession. What I do believe is that it will dramatically increase the profession's capacity to serve more businesses, more effectively.

AI removes friction from foundational work, but accounting is still rooted in judgment, accountability, and trust. Those elements don't disappear as technology advances, they become more important. Rather than replacing staff accountants, AI allows them to focus on higher-impact work earlier in their careers.

The profession evolves, but its core purpose remains intact. For me, the conversation is about amplification rather than replacement.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

I'm not someone who's wired for worry in that way. I've always focused on where I can add value, and that's something that continuously evolves.

As technology changes roles, it creates new opportunities to contribute in different ways. I expect my role to keep changing over time, and I'm comfortable with that, as long as I'm spending my time on work that matters and creates impact.

Rather than worrying about replacement, I focus on adaptation. AI shifts the landscape, but it also expands what's possible. My mindset is simply to keep moving toward where value is created next.

Eva Mrazikova

Senior director, IRIS Accountancy

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

If we reached a point where AI could not only understand tax rules and apply them accurately, but also recognize when to ask clarifying questions, explain its reasoning, and adapt to edge cases – then we'd be entering new territory. However, entry-level roles teach critical thinking through real-world examples. If AI ever learns how to navigate that kind of complexity, I'd start rethinking the limits of automation.

As AI continues to evolve, firms should look to hire adaptable, entry-level accountants who can leverage it to deliver higher-value work from day one. Rather than eliminating roles, AI elevates what accountants can accomplish and creates demand for professionals who are ready and willing to grow with the technology.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

I'm not worried about AI replacing my role, because the most valuable parts of my job, strategy, judgement and customer insight, aren't easily automated. I really believe in the positive side of AI and when used responsibly we have a powerful opportunity. Truly embracing agentic AI shifts the manual legwork of my role away from me – it handles the heavy lifting of analysis, processing, and initial outputs, stripping out friction and freeing senior leaders to spend more time understanding customers, shaping direction and creating real value. The final human layer is where the real value lies, and it's a role that becomes more, not less, important as AI capabilities expand.

Abigail Parker

Accounting educator, UT San Antonio

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

Data standardization. Accounting data today comes from diverse ERP systems or other sources with a wide range of formats. This heterogeneity makes complete automation of mundane tasks usually conducted by entry level accountants difficult.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

As a university professor, the interpersonal communication is something AI cannot replace. As a researcher, I will be worried if AI develops into a truly full-fledged agent that is able to recognize a research question, collect the data, clean up the data, execute analysis, interpret the analysis, and write a high-quality academic paper. However, in academic research, data is diverse, scattered, messy, and requires a lot of expert judgement for interpretation. I don't see AI being able to do this soon.

Hitendra R. Patil

CEO, Accountaneur

We hear often that AI cannot wholesale replace a staff accountant. What would need to happen for you to reconsider this stance?

I would change my view if entry-level work absolutely no longer needs any supervision, correction, or explanation. AI would have to work on its own, use good judgment (AI-generated, no human intervention) even with missing information, meet all regulatory standards, and, most importantly, take responsibility for errors. If the results (of a given process at a firm) never need a human to step in, then the question is settled.

What would you need to see to get genuinely worried about whether AI could wholesale replace you personally?

My financial net worth! If AI could wholesale replace me personally, I would need to retire (early), and I would need to ensure I have enough financial net worth. I would start to worry if AI could figure out which dots to connect, have conversations with clients to truly understand what is going on in their minds and hearts, discover and precisely define problems by itself – and then correlate them with clients' thoughts, aims, and risk perceptions to create decision choices, question bad assumptions, and take responsibility for what happens based on AI's advice.

Wenzel Reyes

Head of methodology and audit solutions, MindBridge AI

Wenzel Ryan Reyes

What would you need to see happen before you reconsider the view that AI cannot replace a staff accountant?

The entry-level role is already shifting. New accountants will know accounting and finance, but they will also understand data, automation and agentic technology. We may soon see a two person carbon team on an engagement, a partner and a staff member who directs and reviews AI agents. The silicon team will handle much of the processing, testing and documentation. The human team will handle oversight and interpretation. That model does not eliminate the staff accountant. It transforms the role into something more technical, more analytical and more supervisory. The profession will need people who understand both the accounting and the technology. So the question is not whether AI replaces the staff accountant, but how the role evolves into something more advanced.

What would you need to see before worrying that AI could replace you, personally, at your job?

I would be concerned when AI can navigate human relationships with the same nuance that people do. My work depends on trust, judgment and understanding how people think. Markets move because humans make decisions shaped by emotion and experience. AI can analyze patterns, but it does not feel the weight of a tough conversation or the subtlety of a client's hesitation. If a machine could build relationships, guide discussions and read unspoken cues the way humans do, that would be the moment I start to worry. For now, AI is a powerful tool, but it does not replace the human element that drives leadership and trust.

Cathy Rowe, Adam Orentlicher

Senior vice president and segment leader
Chief technology officer
Wolters Kluwer North America

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

In 2026, the question entry-level tax and accounting professionals should ask isn't "Will AI take my job?" It should be "Will my firm give me the tools to leapfrog the grunt work and start shaping strategy?"

Well-designed AI isn't about eliminating talent; it's about liberating it. The implications for career progression are profound. Entry-level hires who once spent years grinding through rote compliance can now dive into advisory and strategic analysis, sooner. Instead of "earning stripes" through the early stages of repetitive work, they'll do so by sharpening analytical thinking, client communication, and scenario planning skills, which AI can't replicate.

However, to capitalize on this opportunity, firms have a role to play, too. Firms need to design structured pathways to expose early-career staff to engage in real-world decision making, earlier, through mentorship, shadowing client meetings, and earlier involvement in strategic projects. Entry-level professionals can also fill "human-in-the-loop" roles, validating AI outputs and reinforcing their value as critical thinkers. Firms must also view curiosity and proactive learning about business strategy as skillsets that are career accelerators. Firms that cling to old hierarchies will lose ground to those that embrace this shift. The future belongs to teams that reward adaptability, not just tenure.

Jeff Seibert

CEO, Digits

What would need to happen before you'd reconsider the stance that AI cannot replace a staff accountant?

For AI to truly replace an entry-level accountant, it would need to demonstrate contextual reasoning, ethical judgment, and error-awareness far beyond anything we've yet seen. It would need the ability to infer intent behind ambiguous transactions, understand the nuance of industry-specific practices, self-audit its conclusions with explainability, and shoulder professional liability—none of which current models can do. Right now, predictive models are incredibly accurate, but they don't reason. Agents can execute steps, but they don't understand responsibility and their behavior is not deterministic. The moment AI could reliably interpret ambiguity and justify its decisions in a way that satisfies professional standards is the moment the conversation meaningfully changes.

What would make you personally worried AI could replace you?

I would be concerned only if AI could independently combine strategic foresight, product intuition, customer empathy, and zero-to-one creativity—the human blend required to build something that's never existed. Today's models can accelerate thinking, but they cannot originate vision, challenge assumptions, or recognize an inflection point before the data proves it. My job isn't typing; it's choosing the right problem, framing the solution, and inspiring teams to build it. If AI ever demonstrated the ability to set its own direction with human-level contextual understanding and long-horizon judgment, then yes—I'd have to rethink my place in the equation. But we are very far from that.

Sean Stein Smith

Chair, Wall Street Blockchain Alliance

What would need to happen before you reconsider the stance that AI cannot replace a staff accountant?

AI would need to demonstrate autonomous, chain‑of‑thought reasoning that 1) complies with professional standards, 2) performs reconciliations end‑to‑end without human validation, and, 3) maintains an audit trail acceptable to regulators. Until then, human oversight remains indispensable. Given the sluggish pace of standard-setting and rule-making connected to AI overall, and even more so the lack of it in the accounting space the importance of human oversight and review remains a critical aspect of controls and controls over the AI tool.

What would make you genuinely worried about AI replacing you personally?

I would become concerned only if AI could independently originate research ideas, generate novel theoretical insights, manage stakeholder relationships, and navigate academic and professional politics, areas rooted in human experience, trust, and persuasion. Stated another way, when AI can go from "0 to 1" as opposed to building on existing data and training is when true creative disruption will start occurring on a widespread basis.

Donny Shimamoto

Managing director, IntrapriseTechKnowlogies

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

AI can replace a lot of the work that is done by a staff accountant, but not the person themselves. We are already seeing a shift in what the staff accountant does to higher level tasks (e.g. review instead of prepare). We've gone through this transition in tasks with each significant accounting technology development—it is not new for our profession to adapt and upskill.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

Not worried at all, as most of my work is helping clients make the right decisions. AI can provide fake affirmation to clients, but that's not what I do. I don't just blindly affirm a client's decisions. I help them really think through the options, understand the risks, identify alignment with their business strategy, and ultimately provide them with peace of mind that in my professional opinion they are making the right decision. AI will never be able to do that.

Mike Whitmire

CEO and co-founder, FloQast

Picasa

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

I would need to see an AI that definitively solves the Black Box problem. In accounting, being right isn't enough. You have to prove you are right to an external auditor with a verifiable, immutable trail. Currently, Large Language Models operate on probability, not certainty. They are essentially guessing the next word based on patterns. Until an AI can defend its own work papers, explain its logic without hallucinating and take legal liability for a material weakness in a financial statement, the human reviewer isn't going anywhere. We need a human in the loop to bridge the massive gap between "statistically likely" and "GAAP-compliant." Until an algorithm can sign a 10-K and go to jail for fraud if it's wrong, you need a person in that seat.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

I'll get worried when AI develops the emotional intelligence to navigate a tense board meeting or the contrarian instinct to zag when the entire market zigs. A CEO's job is rarely about optimizing known variables. It's about managing conflicting human interests and making high-stakes bets on imperfect information. AI is incredible at optimization, but it is terrible at gut feel and vision. The day an AI can rally 700 people to run through a wall for a vision that doesn't exist yet is the day I'll start updating my LinkedIn profile. Until then, the human element of leadership is safe.

Simon Williams

Vice president of emerging solutions, Intuit

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

At Intuit, we firmly believe that AI won't replace staff accountants but instead will super charge and elevate their capabilities. That's why our system of intelligence is built with Human Intelligence as a core component. AI complements and enables accountants to perform tasks more efficiently and effectively. Implementing and encouraging the adoption of AI within a firm helps entry-level accountants provide more value to the firm by delivering higher-value client advisory services. No longer are they bogged down by tedious, time-consuming data-entry tasks. This not only accelerates professional growth but also positions them as forward-thinking, tech-savvy contributors in a rapidly evolving industry. 75% of accountants report increasing their focus on technology skills in their hiring criteria, signaling a commitment to a tech-centric workforce. The AI tools offered across Intuit's financial platform are designed to support the work of all accountants, enabling them to focus on the uniquely human skills that define the true value of the profession.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

As previously stated, Intuit sees AI as a tool that complements the work of accountants in their daily business practices, not as a replacement. AI enables accountants to up-level their services and act as a strategic partner to their clients, becoming an irreplaceable member of the team.

Joe Woodard

CEO, Woodard

We hear often that AI cannot wholesale replace a staff accountant. What would you need to see happen before you would reconsider this stance? Think in terms of an entry level hire.

I don't believe I will take this stance for years, if ever. Though much of the work will eventually be managed by AI, there is always the "final mile" that will be performed by humans (to borrow a term from the shipping industry). The AI will always need a supervisor – and a teacher – and this is a human role.

What would you need to see to get genuinely worried about whether AI could wholesale replace you, specifically and personally, at your job?

As an industry thought leader with my own event production infrastructure, I'm not concerned about a wholesale replacement. However, with certain aspects of my role like authorship and educational content development, I believe AI will significantly impact, if not completely displace, these roles. The fact that I'm stating this while assisting in the authorship of an article for Accounting Today is dripping with irony.