What AI will do for you in 2026

December 30, 2025 11:33 AM

Artificial intelligence has already disrupted the accounting profession, and it will likely keep doing so in 2026 — it may even accelerate. In just a few short years, many routine tasks that once practically defined the profession have been automated, and many more are expected to join them soon. What's more, with the sharp rise of semi-autonomous agents and model context protocols this past year, the complexity of tasks that can be done with AI is expected to increase as well.

More specifically, many experts believe that we will see AI taking over many of the non-accounting tasks that need to be done before the actual accounting takes place such as data entry, processing and verification. While the particulars vary from one practice area to another, overall experts believe accountants will be spending less time setting things up and more time actually doing the work they're meant to do. They will spend less time sourcing documents, extracting the right data from them, and categorizing the information correctly for downstream workflows. They also will spend less time cleaning unstructured data so that their software can read it.

"The area that will see the most dramatic reduction in human involvement is pre-processing — everything associated with getting information into systems in the first place. That includes sourcing documents like bills, extracting data from those documents, and categorizing information correctly so it's ready for downstream workflows," said Ariege Misherghi, general manager of the accounting channel for payment solutions provider Bill.

Beyond the data itself, experts also believe that AI this year will increasingly handle other preparatory work such as preparing disclosure checklists, mapping access and configurations, requesting documents, or even setting up meetings.

"If you rewind just a few years, a huge amount of time inside accounting firms was spent simply getting information ready — chasing documents, organizing files, and prepping work before the 'real' work could even begin. That's the part that's changing the fastest. In 2026, far fewer people will spend their days pulling information together or cleaning things up before work can start. AI is increasingly taking on that first pass: organizing client information, flagging what's missing, and setting teams up with a clean starting point," said Mary Delaney, CEO of practice management solutions provider Karbon.

Another point raised by Sergio de la Fe, digital enterprise leader for Top 10 Firm RSM, was that AI has already changed how professionals do technical research, and he felt that, with such tools going increasingly mainstream, this will accelerate in 2026.

"Technical research already looks very different, and these changes will be mainstream in 2026. AI already enables significant enhancements in research by increasing the speed and depth that can be achieved. At RSM we have deployed AI research tools for our team members to allow them to focus their time in reading, validating and using their professional judgment and critical thinking to provide the highest quality advice and service to our clients," he said.

Many also said AI will be taking on more of the tax workflow this year, with some — such as Jim Bourke, managing director of advisory services at Top 100 Firm Withum — predicting that simple tax engagements will be a largely automated affair.

"You need to be living under a rock not to realize the days of basic individual income tax return preparation are very rapidly changing. In fact, over the past few weeks I have even seen a tremendous uptick on Instagram ads pressing for the sale of small tax practices to technology-focused companies who plan to automate this process entirely," he said.

What's more, Randy Johnston, executive vice president at accounting tech consultancy K2, noted that even more complex returns are starting to see AI solutions. He pointed out, for example, that Thomson Reuters had recently acquired Additive AI for K1 processing, and there are other solution providers also innovating in this field.

Bookkeeping and corporate finance solutions will likely also increase in sophistication, according to experts, which means that many of the more routine CAS-related services will also see less human involvement in 2026. Bank reconciliations, AP and AR, trial balance mapping and other tasks that are already seeing heavy automation might be completely automated by this time next year.

And the dreaded month-end close will become a little less dreaded, according to Jeff Seibert, founder and CEO of AI-based accounting automation platform Digits.

"By the end of 2026, the month-end close — particularly transaction coding, bank statement reconciliation, schedule updates, and variance analysis — will see dramatically less human involvement. Once predictive models, document extraction models, and agents work together inside the ledger, these steps simply begin happening in the background, 24/7. Humans will still supervise and review, but the procedural 'doing' fades away," he said.

But don't count humanity out just yet. While AI has claimed many simple tasks, experts also agreed that there will still be plenty for human accountants to do in 2026. Namely, any task that requires judgment, deals with ambiguity, and involves social interaction remains firmly within the organic domain.

Humans will still be leading the full-scope risk assessment for an audit, and they will continue to be the ones who determine audit materiality. Humans will still be in charge of revenue recognition structuring and other judgment-heavy accounting tasks. And they will still be holding actual client conversations and helping them make reasonable and ethical decisions. Experts were very firm in these predictions. This is because, as mentioned by nearly everyone, while AI can certainly do many things better than humans — pattern recognition, repetitive tasks, data analysis — it still lacks professional skepticism, professional experience, and genuine human understanding. These are the things a client values in their relationship with their CPA, and they will likely continue to value these things in 2026.

"While AI now unlocks access to enterprise-grade analytics — and features like Xero Analytics can already model cash flow and 'what-if' scenarios — it can't contextualize them the way a human advisor can. AI is becoming incredibly proficient at the 'what' like processing data and spotting patterns, but it can't compete with a human on the 'So what?' Numbers are just numbers until an advisor interprets them through the lens of a trusted relationship. You need deep context to understand a client's specific fears, risk tolerance, and long-term dreams. That trust-based partnership isn't going anywhere; clients don't just want a dashboard, they want a partner who can tell them what that data actually means for their future," said Lisa Huang, senior vice president of product, AI and insights at small-business accounting platform Xero.

There is much more below in this, our first entry in this year's AI Thought Leader series. You will see our experts' answers to these questions:

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?
Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

You can read Part 2 here.

You can read Part 3 here.

You can read Part 4 here.

Will Bible

Audit and assurance partner and digital products leader, Deloitte

What's an accounting task or process that you expect will see substantially less human involvement in 2026 than 2025 because of AI?

Artificial intelligence technology has demonstrated its potential to evolve end-to-end accounting workflows and shift human focus from procedural tasks to more complex, insights-driven work. AI will likely be embedded in most accounting systems and workstreams, with some procedures augmented by the technology, and others re-engineered around it. For example, generative AI has demonstrated its value in streamlining what are essential but time-consuming manual procedures with documents, such as extracting information, developing initial drafts of memos, and aiding research and summary. While human professionals no longer need to manually complete the first pass of these tasks with the help of gen AI, they play a critical role in reviewing AI outputs, iterating the content, and applying professional judgment.

Organizations that deploy AI agents can further reimagine how accounting procedures are completed and where human talent can be focused. AI agents can independently coordinate and execute complex, multistep tasks with ongoing oversight. The financial statement process — traditionally a series of discrete, human-driven tasks — would become a digital operation, with agents able to gather, validate, and synthesize financial data from disparate systems, and generate reports with people overseeing task configuration and completion.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

Accountants play a vital role in reviewing and validating AI-generated outputs, safeguarding the integrity of accounting processes and upholding professional standards. This means accountants will be responsible for maintaining a nuanced understanding of accounting principles, exercising critical thinking to interpret complex and ambiguous scenarios, and exercising judgment based on their knowledge and experience.

While AI can process vast amounts of data, it is the accountant's experience — both in accounting principles and in understanding the unique business context and industry landscape — that helps to produce insights that are relevant, actionable, and tailored to specific organizational needs. The core skills, experience, and human strengths — ethical judgement, complex problem-solving, attention-to-detail — will continue to remain as central proficiencies for accounting professionals. Context matters in accounting and business.

We've seen firsthand how AI technology can transform and drive efficiencies in financial reporting when used effectively. However, AI can also add complexity, such as integration challenges and technology complexity. Accountants will need to become adept at not only leveraging AI capabilities within their workflow but also being aware of the technology's unique risks and shortcomings. Developing a baseline knowledge of AI will become increasingly important in accounting – enabling professionals to use these tools confidently and responsibly.

Equally important is cultivating a solid understanding of governance, risk, and control frameworks that underpin responsible AI adoption.

Jim Bourke

Managing partner, Withum Advisory Services

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

No doubt, individual income tax return preparation! You need to be living under a rock not to realize the days of basic individual income tax return preparation are very rapidly changing. In fact, over the past few weeks I have even seen a tremendous uptick on Instagram ads pressing for the sale of small tax practices to technology-focused companies who plan to automate this process entirely.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

I would have to say that task would be related to the audit and the exercise of professional judgement by the auditor. Although I agree that AI is giving birth to a tremendous number of tools to assist the auditor in getting through the audit process, AI is not yet at the level where it can understand content, intent or ethical implications that are often part of the audit process. For 2026, AI will still need a good auditor behind it.

Jack Castonguay

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

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

In audits, much of the manual data entry and matching when documenting substantive procedures will likely need much less human involvement going forward. Tasks like the three-way match for revenue recognition are a prime example. It used to take a painstaking amount of time to compile, document and compare the hundreds or thousands of samples. Now, due to advances in AI at firms like Trullion and Basis, we have the ability to essentially cut that process into a matter of hours instead of days.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

While I would argue that about 90% of the population will not need a human to help them complete their income tax return, I think the highest net worth individuals will still have their tax returns prepared by human CPAs and JDs. They will still need a human to do their tax returns even if the average person will likely need human involvement.

Jin Chang

CEO, Fieldguide

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

Audit testing. It's traditionally one of the most manual and time-intensive phases of an audit. Steps like matching evidence, validating data, and generating documentation can now be done in seconds with high consistency and accuracy. This shift allows staff to focus on higher-order tasks like investigating exceptions, analyzing trends, and applying professional judgment. In 2026, the norm will shift toward automating most of what used to be manual sampling and documentation.

What is an accounting task or process you are confident will still mainly be done by humans in 2026?

Professional skepticism. The ability to apply ethical judgment, challenge assumptions, and contextualize findings remains inherently human. While AI can surface anomalies or inconsistencies, it can't interpret interpersonal cues, weigh reputational risk, or navigate the gray areas of evolving standards. These are skills developed through experience and they will remain at the core of audit and advisory work, especially as client needs grow more complex.

Danielle Cheek

Senior vice president of AI, analytics and assurance, Caseware

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

If we're going to automate parts of the accounting profession, we should start with the tasks no one would list as their reason for getting into accounting in the first place. Intelligent automation is at its best when it quietly takes care of the routine, repetitive work, freeing humans up to focus on the parts of the job that are more engaging, creative and professionally rewarding.

One area that will continue to see less human involvement is around repetitive preparatory tasks such as the completion of disclosure checklists. These activities are largely procedural, which makes them well suited to automation. In this way, accounting professionals will be able to redirect their time and expertise toward higher-value activities that require judgment, analysis and professional savvy.

We should also be smart about how we automate. Remember why segregation of duties exists. What should an automation be authorized to do, what access it should be authenticated for, and where it sits on the spectrum between preventative and detective controls?

Ellen Choi

CEO, Edgefield Group

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

Today, we have working generative and agentic AI in market that is meaningfully taking over what was once in the exclusive domain of humans, most notably in tax preparation and bookkeeping.

However, this only works for very constrained, simpler cases, i.e. tax prep for less complex 1040s and bookkeeping for single entities.

In 2026, technologists, vendors, and firms will build on this foundation to apply AI to take on more complex end-to-end use cases, including in tax preparation and bookkeeping.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

Any task that is beyond well understood heuristics from reams of data that AI has ingested will remain in the realm of human accountants. Put another way, any work where there is more nuance and complexity requiring judgment, such as particularly complex estimates, revenue recognition decisions, materiality determinations.

Client conversations, whether onboarding discovery to going over an annual planning meeting, will be handled by humans, although significantly assisted by AI for accountants who are fluent in leveraging AI.

Woosung Chun

CFO, DualEntry

What's an accounting task that will see substantially less human involvement in 2026 than 2025?

Month-end close, definitely the initial stages. Right now we're still spending way too much time on mundane tasks - coding transactions, matching invoices, basic reconciliations, and explaining simple variances. Also hunting down missing documentation which is always a pain. By 2026, AI should handle most of this assembly work. Humans will focus more on reviewing the exceptions and final sign-offs.

What will still mainly be done by humans in 2026?

The judgment calls aren't going anywhere. Materiality decisions, complex revenue recognition issues, setting reserves - these require context that AI doesn't have. Someone has to own these decisions and be able to defend them to auditors, the board, or regulators. The accountability piece is critical. You can't point to AI when the SEC comes knocking.

Sergio de la Fe

Digital enterprise leader, RSM

Sergio de la Fe

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

Technical research already looks very different, and these changes will be mainstream in 2026. AI already enables significant enhancements in research by increasing the speed and depth that can be achieved. At RSM we have deployed AI research tools for our team members to allow them to focus their time in reading, validating and using their professional judgment and critical thinking to provide the highest quality advice and service to our clients.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

Professional judgment in complex accounting scenarios will remain firmly in human hands in 2026. Important judgements such as evaluating management estimates, assessing going concern or navigating unique contractual arrangements—requires experience, context and ethical reasoning. At RSM, we see technology as an enabler, not a substitute for judgment. AI will augment our team members, but the critical thinking and advisory role of accountants will continue to be a human strength.

Mary Delaney

CEO, Karbon

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

If you rewind just a few years, a huge amount of time inside accounting firms was spent simply getting information ready — chasing documents, organizing files, and prepping work before the "real" work could even begin. That's the part that's changing the fastest.

In 2026, far fewer people will spend their days pulling information together or cleaning things up before work can start. AI is increasingly taking on that first pass: organizing client information, flagging what's missing, and setting teams up with a clean starting point.

What's important is what this unlocks. When the busywork fades into the background, accountants get to step in where they're strongest — reviewing, questioning, and making judgment calls. The work doesn't disappear. It just moves to a higher level. That's a good thing for the profession and for the people doing the work.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

The moment where an accountant looks at a situation and says, "This doesn't feel right," will always be human.

Clients don't come to firms just for answers — they come for reassurance, perspective, and judgment. They want someone who understands their business, their risk, and the tradeoffs behind every decision. That kind of trust isn't automated.

As AI handles more of the background work, the human role becomes clearer, not smaller. Accountants spend more time explaining what the numbers mean, helping clients think ahead, and standing behind the final decision. That's where the profession really shines.

In many ways, AI turns accountants into superheroes. It clears the clutter so their judgment, experience, and insight can take center stage.

Avani Desai

CEO, Schellman

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

In IT audits, a lot of the repetitive work is already starting to fade. Things like pulling and organizing control evidence, mapping access and configurations, reviewing logs, and doing an initial pass on exceptions will need far less hands-on effort. AI is really good at sorting through large volumes of system data and flagging what looks off. That gives our auditors more time to focus on judgment, risk, and actually understanding what the results mean, which is where the human part of the job really matters.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

Scoping an audit, understanding how a system is really used versus how it is documented, knowing when something is a true risk versus an acceptable deviation, and having the conversation with a client when the answer is uncomfortable. AI can surface information, but it cannot read the room, understand intent, or take accountability for the call.

Kelly Fisher

Chief practice officer, Wipfli Advisory

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

AI is already capable of handling much of the foundational work in accounting, but adoption is uneven because firm readiness and human readiness vary widely. Tasks such as cleaning and reconciling data across multiple systems, consolidating spreadsheets, routine transaction processing, and the operational work around meetings — preparation, takeaways, action tracking, and follow-ups — are well within reach today when the underlying infrastructure, data, and skills are in place.

Where firms have invested in integration, governance, and training, these activities require far less manual effort. Where they haven't, the work remains largely unchanged—not because the technology isn't ready, but because the organization isn't.

Conversely, what accounting task or process will still mainly be done by humans in 2026?

Client engagement will remain overwhelmingly human. AI will continue to enhance preparation and insight generation behind the scenes, but trust-building, persuasion, and contextual decision-making in client interactions are not meaningfully substitutable. Advisory work relies on credibility and confidence, not just the delivery of information.

Prashant Ganti

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

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

Accounting tasks like reconciliation, transaction creation and collating financial reports for insights will require a lot less in terms of human effort in 2026. Bank feeds can be reconciled automatically, AI will create, extract, and classify transactions much faster. We can expect AI to handle these tasks reliably, while finance professionals take care of exception cases and strategic decisions. Additionally, accountants will increasingly use AI-prompt-driven low-code/no-code platforms to rapidly codify knowledge of the client's business, develop custom automations, and bring innovative ideas to life with minimal or no involvement from third-party developers. Overall, confidence in AI for core accounting processes will rise markedly in 2026.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

Anything that is related to decision making, accountability, and context will still be human-led in 2026. For example, strategic decisions that rely on financial data and insight such as pricing strategies, capital allocation, and mitigating risks will still need human oversight. Moreover, many of the accounting activities are deterministic in nature, and LLMs today aren't built to close the books or run financial or accounting operations completely and reliably without human intervention. Accounting firms are in the business of relationships and the tacit understanding of their clients developed over the years will be an important differentiator.

Aaron Harris

Chief technology officer, Sage

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

The clearest area that will see less human involvement in 2026 is transactional finance execution, particularly across AP and AR workflows such as bill drafting, transaction matching, reconciliation, and expense categorization. This isn't new, but it is accelerating.

Where AI has already automated individual tasks, agentic systems will start to take responsibility for entire workflows, carrying work from intake through validation and involving humans when judgement or intervention is required.

As a result, human involvement shifts away from execution and toward oversight and accountability - ensuring the work stands up, rather than doing it step by step.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

Anything that requires judgment, interpretation, and accountability will remain human-led.

AI can surface insights, flag risks, and model scenarios, but humans will continue to make the final calls, whether that's interpreting contractual intent, weighing trade-offs in cash-flow decisions, or assessing risk in uncertain conditions. As AI takes on more execution, people increasingly take on the role of assurance: understanding how decisions were reached and taking responsibility for the outcome.

In finance, accountability can't be automated.

Wesley Hartman

Founder, Automata Practice Development

SONIA ALVARADO

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

The processing of unstructured data such as PDFs will require less people. As a proof of concept, I deployed my own internal Open AI on Microsoft's Azure platform. I connected, uploaded some of my own tax documents and asked to give me the data in a spreadsheet. It completed this without issue. Another proof of concept I did was connect to Xero's Model Context Protocol server using Claude, uploaded some bills and told the AI to add the vendors and create bills to add to the Accounts Payable. It also completed that without issue. If built out more, there could be very accessible methods for doing bulk/automated work. Please talk to your security person though before implementing these sorts of solutions.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

There will still be high levels of review by humans. I think people will need to upskill faster to be at that reviewer level earlier in their career. As we all know, AI can make mistakes. There is still a high level of distrust of AI doing the work. It is the same as when early computers were deployed. People still reviewed and scrutinized computer output to a high level until people got comfortable and knew where the computer could be trusted and not be trusted.

Jon Hilton

AI practice leader and shareholder, LBMC

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

The focus in 2026 will be in back-office type of automation that requires significant manual hours. Specifically in accounting, I see accounts payable, routine journal entries that require categorization, extracting data from bank or other financial statements, and tax research as areas that can, to a significant extent, be automated with human in the loop type of verification.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

High trust and complex tax or audit processes will still require experts in the field. AI will still very much be around the routine, standard, and repeatable. When it comes to accounting, people want to work with people they trust — the stakes can be too high to push too much of the complex to AI, at this point.

Lisa Huang

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

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

In 2026, we'll see a massive reduction in the manual "busywork" of document ingestion, data entry and bank reconciliation. That said, reducing human toil doesn't mean reducing human control.We're moving toward a reality where AI tools, like our own JAX, handle these workflows proactively in the background, but with full traceability so the accountant can verify the work seamlessly. It's about upgrading the accountant's vantage point: the machine handles the manual work, while the human retains control over the significance of the insight. This helps firms to stop managing scattered tools and start managing client outcomes, trusting that the baseline data is accurate, traceable, and ready for their expert judgment.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

High-level advisory and strategic counsel. While AI now unlocks access to enterprise-grade analytics—and features like Xero Analytics can already model cash flow and 'what-if' scenarios—it can't contextualize them the way a human advisor can. AI is becoming incredibly proficient at the "what", like processing data and spotting patterns, but it can't compete with a human on the "so what?". Numbers are just numbers until an advisor interprets them through the lens of a trusted relationship. You need deep context to understand a client's specific fears, risk tolerance, and long-term dreams. That trust-based partnership isn't going anywhere; clients don't just want a dashboard, they want a partner who can tell them what that data actually means for their future.

Kacee Johnson

Principal, Be Radical

What accounting task will see substantially less human involvement in 2026 than 2025 because of AI?

Transactional accounting work like reconciliation and EOM close in the GLs. We've moved past AI as "assistive" and into AI that can execute defined workflows end to end, with humans stepping in only for review and exceptions.

What's different now is reasoning. These systems don't just move data faster; they interpret patterns, resolve ambiguity, and learn firm-specific behavior. That fundamentally changes how much human effort is required. In 2026, touching every transaction will no longer be the norm, rather supervising AI-driven workflows will be.

What accounting task will still mainly be done by humans in 2026?

Judgment-heavy work like advisory, review, accountability, and client communication. AI is great at the what, but not the how. It doesn't have context. So while it can surface insights and draft narratives, it can't decide what matters, what to recommend, and what risk to accept. Clients don't just want answers; they want confidence, context, and trust. Especially in moments of uncertainty like regulatory change, growth, distress (which the recent world uncertainty index shows the highest levels ever!).

Randy Johnston

Executive vice president, K2 Enterprises

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

Tax preparation stands to gain the most from AI in 2026. With products from Black Ore, such as Tax Auto Pilot, and competitors like Filed, Magnetic, and Solomon, full automation of tax return processing is just around the corner. Furthermore, Thomson Reuters' acquisition of Additive AI for K1 processing has demonstrated that the platform is ready for mainstream adoption. Other K1 processors, such as Abacus and K1x, are innovating rapidly as well.

That said, automation will not be universal. Returns involving incomplete data, novel transactions, or regulatory ambiguity will still require human intervention. The practical shift is that humans are moving from data assembly to exception handling and explanation.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

Review of final tax returns will remain in the human domain in 2026. While tools can assist and speed up the process, review tools have not advanced sufficiently to be on par with, or to exceed, qualified human reviewers. While AI will assist with diagnostics, variance detection, and checklist completion, professional judgment, ethical accountability, and liability ultimately rest with humans. Review is evolving away from mechanical verification toward risk assessment, contextual judgment, and professional skepticism. These are areas where AI remains an assistant rather than an authority.

Roman Kepczyk

Director of firm technology strategy, Rightworks

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

Meeting summarization utilizing MS Teams/Copilot is one accounting task where we are already seeing the benefits of generative AI tools. They still need to be reviewed by a responsible accountant to verify and apply appropriate context, but the AI does the heavy lifting of creating the first draft and identification of assignments. Another process that I believe will have noticeable improvement due to AI tools is tax source document requests, accumulation, and ingress, utilizing solutions from the key accounting application vendors. We won't know how they are performing until mid-February, but this could save significant time and reduce errors. In our 2025 Accounting Firm Technology Survey, respondents told us they are already using AI for research, communication, and data analytics. The benefits cited included time savings, task automation, and general ease of use.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

While rote processes such as client data accumulation, sorting, and processing will begin to be automated by AI in 2026, I believe the advisory component, where the accountant has holistic knowledge of the client's complete business and personal situation, will remain directed by the human accountant for the next few years. Of course, the human accountant will use AI tools to identify tax advisory opportunities, but the final decision on the application of those strategies will be made by humans for the next few years.

Brent McDaniel

Chief digital officer, Aprio

M.I.A Braids

What's an accounting task or process that will see substantially less human involvement in 2026 because of AI?

In 2026, we'll see far more automation in the early "factory floor" stages of tax and accounting work, especially trial balance mapping, document intake and organization, and journal entry preparation. These are the areas where AI is already showing meaningful traction. As automation expands, the real shift is that teams will no longer spend their day chasing documents or reconciling data points. They'll be focused on great results for clients rather than the mechanical steps required to get there.

What task will still be mainly done by humans in 2026?

The work requires judgment, coaching, interpretation, and a genuine connection. With strong automation, AI will enhance Aprio's ability to have a conversation in which a business owner is making a decision that affects their people, growth, or future. Helping clients understand trade-offs, navigating areas where rules don't give clear direction, and listening to what a client is actually trying to solve… these are still human strengths that will be empowered by AI support. AI can accelerate the prep work, but it cannot replace the trust at the center of advisory.

Ariege Misherghi

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

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

The area that will see the most dramatic reduction in human involvement is pre-processing – everything associated with getting information into systems in the first place. That includes sourcing documents like bills, extracting data from those documents, and categorizing information correctly so it's ready for downstream workflows.

These tasks are necessary, but they're fundamentally mechanical. AI is increasingly capable of handling them faster, more accurately, and at a greater scale than humans ever could. As a result, the manual effort required to turn source documents into structured, usable data is rapidly disappearing.

By 2026, the expectation won't be that accountants "process" information — it will already be there, clean and contextualized. This removes friction from accounting workflows and frees professionals to focus on higher-value work. More than just efficiency, the system itself becomes responsible for preparation, allowing humans to move upstream into analysis, judgment, and client engagement.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

The work that will remain firmly human is the work that creates trust and long-term client relationships. Conversations that demonstrate expertise, inspire confidence, and help clients make informed decisions together aren't transactional but rather relational.

Advisory moments matter most when there's nuance, uncertainty, or tradeoffs involved. Clients don't just want answers; they want to understand the implications of those answers and feel confident moving forward. That requires judgment, context, and empathy, qualities that AI can support but not replace.

Decision-making, especially when it affects a business's direction or financial health, is inherently collaborative. Accountants play a critical role in translating data into insight and helping clients align on the right course of action. In 2026, while AI will enhance preparation and analysis, the conversations that drive retention, stickiness, and shared confidence will continue to be led by people.

Eva Mrazikova

Senior director, IRIS Accountancy

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

I think 2026 will mark the shift from generative support to agentic support. Instead of accountants getting help spotting anomalies or generating responses, AI will do the checking, identification, and reconciliation, which means accountants check the answer, not research the resolution. This fundamentally shifts the accountant's role from Preparer to Reviewer.

One area where human involvement will likely decline is year-over-year tax comparison and anomaly detection. This work, scanning for income discrepancies, missing data, or odd fluctuations, is time-consuming but formulaic, making it ideal for automation.

We've invested in Instead, an AI-powered tax platform helping accountants automate tax preparation. These investments enable accountants to check answers rather than research resolutions, the very definition of moving from Preparer to Reviewer.

By 2026, accountants may no longer be manually combing through past filings. They'll be reviewing flagged items and making decisions based on AI-surfaced insights.

AI isn't here to replace accountants, it's here to help them get away from their desks and become the very human partner clients need and expect. With better tools, they'll make more space to think critically, advise clients, and build lasting relationships.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

By 2026, there's no doubt AI will have taken much of the heavy lifting out of accounting, like data entry, reconciliation and forecasting. However, the conversations that really matter will still sit with people. Whether it's explaining a tax position, sense-checking a financial risk, or helping a business owner make a difficult decision, these moments require judgement, empathy and context that AI can't replicate.

As intelligent automation frees accountants from compliance-heavy work, their value increasingly lies in interpretation and advice: translating complex financial data into clear, confidence guidance tailored to a client's goals and appetite for risk. These interactions are not just about accuracy, they're about trust, reassurance, and accountability. This is where AI's limitations become most apparent – while AI excels at analysis, comparison, anomaly detection, and reconciliation, it struggles with nuanced context. Critically, AI lacks 'professional skepticism' - the gut feeling experienced accountants develop through years of navigating ambiguous situations and knowing when to dig deeper.

In an uncertain economic climate, clients don't just want answers; they want a trusted adviser. And that human relationship will remain irreplaceable. The question for the profession is ensuring the next generation still develops this functional expertise even as AI handles more routine work.

Abigail Parker

Accounting educator, UT San Antonio

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

Tasks that are highly repetitive, rule-based and have structured input, like invoice processing, contract review, form filling, etc.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

Tasks where professional judgement and interpersonal communication are needed, like assessing management's assumptions and analyzing client-specific situations.

Hitendra Patil

CEO, Accountaneur

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

Typical bulk tasks like transaction coding, categorization, reconciliations, tie-outs, variance identification, and first-level reviews are already shifting away from humans, and I believe by 2026, machines will handle most of them. These tasks will still need to be performed, but not by people. AI will oversee them constantly to help maintain consistent quality and scale (without the usual human cost of such scale). Humans will only need to intervene if something goes wrong or if there's a major issue. The work remains, but the manual effort does not. Humans will do what humans were supposed to do — not just operate machines but help other humans achieve their potential faster.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

Making difficult decisions under pressure is inherently a human skill. Delivering hard truths to a worried client is something only a human can (and should) do. Deciding which numbers matter most, even when everything lines up, demands experience and understanding. Advice affects trust, reputation, finances, or a company's (and that of people associated with it) future. Hence, a real person must take responsibility. Software cannot replace accountability. Can an accountant tell a client, "Sorry, but AI told me so?"

Wenzel Reyes

Head of methodology and audit solutions, MindBridge AI

Wenzel Ryan Reyes

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

Document verification, document entry and even parts of financial statement preparation will shift rapidly to AI by 2026. These processes rely on reading, interpreting and comparing information, and machines now do that with a level of consistency that humans cannot match. What once required teams of staff pouring over invoices, contracts or supporting documentation will be handled by models that can review entire populations in seconds. Routine documentation inside audit files will move toward full automation, which changes the rhythm of an engagement. I believe we will eventually see the end of traditional working papers as we know them. Generative AI systems already capture, summarize and connect information in ways that used to take us hours or days to read and write. The shift does not diminish the importance of documentation. It simply removes the manual burden so auditors can focus on higher value thinking. The work becomes less mechanical and more analytical, which is exactly where the profession is heading.

What is an accounting task or process you are confident will still mainly be done by humans in 2026?

The full scope risk assessment required in our auditing frameworks will continue to have a human lead. This is the part of the audit where intuition and experience matter most. I have always relied on that feeling when something does not make sense, even if the evidence is not fully formed yet. It is hard to automate that. AI can support us by highlighting unusual patterns or gaps in information, but the final call still sits with the human who understands the business, the people and the context. Powerful machine learning models are getting better at predicting where risk may lie, but risk assessment still involves judgment shaped by real conversations and firsthand observations. That layer of human insight is not easily replicated. Over time, AI will help narrow the field and make assessments faster, but I expect humans to remain accountable for the final decision for several years.

Cathy Rowe and Adam Orentlicher

Senior vice president and segment leader, and CTO, respectively
Wolters Kluwer North America

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

AI adoption among accounting professionals has quadrupled in the past year. What may have felt like "incremental" changes in 2025 will feel more fundamental in 2026, and automation will come more rapidly. Firms that embrace and strategically deploy AI will seize a decisive competitive edge, because their professionals won't be buried in manual work. They'll be free to own the exceptions, interpret the signals, and have the time to develop and deliver the kind of high‑value guidance clients can't automate.

The entire end-to-end tax workflow is poised for AI disruption – starting with using AI to interpret complex tax data, streamline request lists and auto-populate tax forms. By this time next year, many of the hours currently poured into routine tax research and document analysis will begin to disappear. However, human expertise will remain essential, providing oversight, judgment, and validation to ensure accuracy and compliance at every stage. Firms that deploy AI well will increasingly let it handle the repetitive, rules‑based grind – surfacing answers, flagging anomalies, and generating predictive alerts in minutes instead of days. Expect throughput to significantly improve, and cycle times to shrink, as compliance becomes an increasingly machine‑mediated workflow, guided by agentic AI. Humans will begin the process of stepping in where nuance, gray areas, and risk demand judgment and expertise.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

Even as AI devours compliance tasks, one domain that will remain stubbornly human in 2026 is strategic advisory and judgment-based decision making. AI can model outcomes, but it can't own accountability or navigate the gray areas where trust, ethics, and strategic nuance live — those remain the human domain.

The data tells the story: 93% of firms now offer advisory services, up from 83% last year. Nearly half plan to expand advisory offerings in the next 12 months, and 70% of professionals use AI weekly.

These priorities aren't competing, they're converging. Tech-forward firms are betting big on AI to automate the tedious work and surface insights, while doubling down on advisory as their growth engine. The winning playbook for 2026? Automate the routine, elevate the human.

AI will flood firms with insights — but turning those insights into action that's aligned with ethics, context, and client priorities will continue to require human expertise. Advisory isn't just about answers; it's about accountability. It's about saying, "Here's the best path forward, and I'll stand behind it."

Jeff Seibert

CEO, Digits

What's an accounting task that will see substantially less human involvement in 2026 than 2025?

By the end of 2026, the month-end close—particularly transaction coding, bank statement reconciliation, schedule updates, and variance analysis — will see dramatically less human involvement. Once predictive models, document extraction models, and agents work together inside the ledger, these steps simply begin happening in the background, 24/7. Humans will still supervise and review, but the procedural "doing" fades away. With Digits, we've already seen 80% of closes happen in under an hour of work per month for one firm, and the underlying models only get better with more data. What once absorbed entire teams becomes an automated foundation — freeing accountants to focus on interpretation, client communication, and decision support rather than assembly work.

What task will still mainly be done by humans in 2026?

Review, judgment, and client communication will remain human-led. Even with near-fully automated closes, accountants still need to evaluate edge cases, confirm intent behind unusual transactions, interpret anomalies, and contextualize insights for clients. These tasks require professional skepticism, ethical reasoning, and nuanced understanding of the business — areas where generative models and agents can support but not replace. Clients don't want an AI to explain their financial results or guide strategic decisions; they want a human who knows their business, their goals, and the tradeoffs involved. As automation takes over the tedium, these human-centric skills actually become more central to the value accountants deliver.

Sean Stein Smith

Chair, Wall Street Blockchain Alliance

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

AI will dramatically reduce human involvement in first‑pass financial statement preparation, variance explanations, and routine audit testing. Tools will increasingly draft reconciliations, propose adjusting entries, and perform predictive analytics autonomously, requiring humans more for validation than creation. Stated another way much of the work previously conducted by interns or first-year higher will be increasingly "outsourced" to AI. While definitely creating a challenge for recruitment and development, employees will be able to focus more on higher level and value-additive tasks.

Conversely, what is a task that will still mainly be done by humans in 2026?

Complex judgment tasks such as revenue‑recognition structuring, audit materiality determinations, client advisory conversations, and ethics‑based decisions will still be dominated by human accountants. AI can analyze patterns, but it cannot replace professional skepticism or ethical responsibility. Business and business relationships are, by their nature, built on personal connections and the ability to communicate; AI is not yet at the level required to take the lead on these activities.

Donny Shimamoto

Managing director, IntrapriseTechKnowlogies

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

Tax return preparation. From document intake to return prep, we will see AI tools take on more of the legwork and initial prep work for individual returns.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

All true advisory services — the actual discussions with the clients and helping them make a decision that makes sense to them. AI will provide options, explanations, and analyses, but helping clients with the actual thinking through the options and determining which ones align best with their goals, future plans, ethics, and feelings will be core to the advisory working with them.

Mike Whitmire

CEO and co-founder, FloQast

Picasa

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

We are finally coming to the end of the 'swivel chair' era of accounting. I'm referring to the mind-numbing, high-volume workflows like bank reconciliations, PO accruals and expense categorizations where highly trained professionals are wasted acting as data movers. By 2026, the industry will have decisively shifted from manual data entry to code-based automation. In this model, the accountant's job is no longer to perform the repetitive task but to define the logic once and let the system run it infinitely. This is a massive, fundamental shift because it changes the audit paradigm entirely. We are moving from a substantive audit where you have to pull a random sample of 20 transactions and manually verify them, to an IT audit, where you verify the code logic itself. Once that control is tested and trusted, the manual ticking and tying that has defined entry-level accounting for decades effectively vanishes, allowing us to focus on anomalies rather than routine processing.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

The 'why' behind the numbers isn't going anywhere because GAAP is not a black-and-white set of rules. For example, take complex revenue recognition under standards like ASC 606. An AI agent might successfully flag a variance or suggest a treatment, but it cannot sit in a conference room with an external auditor and argue the business context of why a specific performance obligation was satisfied over time rather than at a point in time. My biggest fear is actually the potential dumbing down of the profession if we over-rely on tools we don't fundamentally understand. We need humans who still retain that deep, foundational knowledge of debits and credits so they have the professional skepticism to catch the AI when it hallucinates. Because without a human in the loop to bridge the gap between statistically likely and GAAP-compliant, we are opening ourselves up to massive risk.

Simon Williams

Vice president of emerging solutions, Intuit

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

On average, accountants dedicate 62% of their time on compliance-oriented tasks, including tax filings, bookkeeping and auditing according to Intuit's 2025 Accountant Tech Survey. This administrative work is a pain-point for accountants, as it drains valuable staff resources that could otherwise be directed toward client advisory services and proactive business planning. In 2026, firms will continue to leverage automation tools to alleviate a significant portion of this workload, specifically in areas of reconciliation, compliance, invoice processing, financial forecasting, and data collection. For 95% of accountants, technology is already helping their firms reduce time spent on compliance tasks while creating more capacity for strategic advisory services.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

Strategic financial planning and advisory services will remain a human-led process in 2026 and beyond. While AI tools analyze data and create model scenarios, the interpretation of that information within the unique context of client goals, market dynamics, and risk requires human judgment and expertise. Although there has been an increase in automated tools available to support accountants and their firms, humans will remain at the forefront of the profession, as these systems are designed to complement accountants, helping them be more efficient and accurate in their work. Building trust, advising client leadership, and making nuanced decisions that blend data with strategic insight will continue to be where humans excel, elevating the accountant's role from data processor to essential strategic partner.

Joe Woodard

CEO, Woodard

What's an accounting task or process that will see substantially less human involvement in 2026 than 2025 because of AI?

Though the greatest AI advancements in 2026 will likely center around the automation of income tax return preparation and bookkeeping, I do not think most firms will adopt these technologies during 2026. So, I think AI will significantly reduce human effort with research, especially tax research, as firms lean into specialized GPTs like TaxGPT.

Conversely, what is an accounting task or process you are confident will still mainly be done by humans in 2026?

Audit work. There were numerous concerns raised in 2025, globally, about the use of AI with audit work, including Deloitte Australia's partial refund for fees related to a government audit as a result of errors introduced by AI. Also, the UK's Financial Reporting Council researched six of the top 10 firms and found they did not provide sufficient measurements on the impact of AI on audit reports. Simply put, AI is not a substitute for human judgment.