By Bruce Zicari, Managing Partner and CEO of The Bonadio Group.
Artificial intelligence is now embedded in many accounting workstreams, accelerating data entry, speeding up reconciliations, and reducing the manual effort tied to routine reporting. For lots of accounting firms, AI adoption has unfolded gradually through implementation of a variety of tools that primarily deliver efficiency in focused and meaningful ways.
Contrary to the persuasions of countless news headlines, AI tools are not signaling the disappearance of work–at least not for accounting, and at least not for now. AI adoption’s most practicable and beneficial use is instead the redistribution of accounting work: the shifting of tedious tasks that once consumed hours of staff time from people to technology. This shift improves accuracy and shortens turnaround times, of course, but equally important is the time and space it avails for employees to create more meaningful work, like building strategy, relationships, and trust with their clients and with each other.
AI’s reallocation of accounting work is starting to change how time and attention are spent. As routine work recedes, higher-value activity that was before crowded out by sheer volume of tasks becomes suddenly more accessible.
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AI’s Impact on Roles
As workstreams change, so do workers’ roles. Entry-level professionals are now less likely to spend their time on purely mechanical tasks that have long been associated with early career development and more likely to engage earlier in work that requires interpretation, collaboration, and follow-up tied to client needs. On the other end, senior-level accountants are spending less time validating inputs and correcting downstream errors and more time interpreting data, advising on implications, and guiding client decisions.
Across accounting firms, the crux of success is moving away from mere production output and toward tactical analysis and savvy communication. This shift does not require a dramatic reorganization of staff to be felt. Healthy adoption of AI tools means it often shows up in small, meaningful ways, through accountants having more time to review exceptions instead of preparing schedules or through client conversations focusing less on what the numbers are and more on what they mean for business. As a result, questions surface earlier, mistakes are caught in time, and relationships are strengthened. These measurable improvements naturally increase clients’ expectations as they grow accustomed to faster answers and clearer insights, but they also allow accounting professionals to apply judgment more thoughtfully and earlier in the workflow.
AI’s Evolution of Skills
The accounting profession has met many generations of new tools that elevate technology, adjust standards, and shift client priorities. And each time, accountants have adapted by developing new competencies alongside traditional ones. AI fits squarely into this pattern. Familiarity with analytics and ease working alongside intelligent tools matter, but they are not the end goal. As automation handles more of the routine work, what grows in importance is the very human ability to assess outputs, recognize anomalies, and apply context.
While integration of new tools never happens all at once, early exposure builds confidence. Repeated interaction with clients sharpens perspective around which information actually matters and over time, professionals develop the ability to connect data to decisions. AI supports that development by reducing time-consuming tasks, not by replacing the learning process. For accounting firms, this reinforces the need for continuous development as an expectation of the role, not a reaction to shortcomings. The skills that matter most are those that help professionals translate information to insight.
AI’s Relational Limitations
As AI becomes more capable, its limitations become clearer. Tools can surface patterns, flag outliers, and process vast amounts of data quickly, but they cannot compute context all on their own. They require guidance to do things like weigh competing priorities or account for nuances. That responsibility remains with people.
Even as technology evolves, professional judgment, accountability, and credibility continue to anchor the accounting profession. Clients rely on accountants both for accurate information and for interpretation they can trust. And trust is built through consistency, integrity, and the ability to explain decisions in relational, human terms.
AI’s increasing relevance reframes client and internal work relationships, so that time once spent assembling information can now be spent discussing implications, strategy, and focus, propelling projects forward more efficiently. Face-to-face conversations, whether in person or virtual, remain central because business decisions are still being made between people.
For accounting firm leaders, the challenge of AI is not as simple as choosing between advanced technology and human talent. The true challenge involves integrating the two in a way that strengthens the capabilities of both. AI’s ability to enhance productivity and insight is only an advantage when paired with strong judgment, human leadership, and clear responsibility. Accounting firms that keep this balance in check in their approach to AI adoption will be better positioned to maintain strong client relationships and stable company culture as the profession continues to evolve.
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Bruce Zicari is the Managing Partner and CEO of The Bonadio Group and a member of the firm’s Management Committee and Board of Directors. Bruce has been with Bonadio for 25 years and previously led the firm’s Small Business Advisory Group, serving various commercial and individual clients. His expertise includes tax and financial statement audits and special project consulting, including strategic planning, financing, mergers and acquisitions, and business valuations, among other focus areas. Bruce was named to Forbes’ inaugural list of America’s Top 200 CPAs in 2024.
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